数字化转型、人力资本价值与企业内部收入分配  

Digital transformation,human capital value and enterprises'internal income distribution

作　　者：孟大虎[1] 许晨曦 李宏兵[3] Meng Dahu;Xu Chenxi;Li Hongbing

机构地区：[1]《北京师范大学学报(社会科学版)》编辑部,北京100875 [2]首都经济贸易大学会计学院,北京100070 [3]北京邮电大学经济管理学院,北京100876

出　　处：《东岳论丛》2024年第7期33-42,191,共11页DongYue Tribune

基　　金：研究阐释党的十九届六中全会精神国家社科基金重大项目“实现更加充分、更高质量就业研究”(项目批准号:22ZDA094)的阶段性研究成果。

摘　　要：本文以2008—2021年中国沪深A股上市公司为研究样本,实证检验了企业数字化转型的内部收入分配效应。结果表明,数字化转型有助于抑制企业内部薪酬差距,经过稳健性检验并考虑内生性问题后结论依然成立。基于人力资本价值视角的逻辑与机制分析表明,企业数字化转型能够推动人力资本结构升级、提高劳动收入份额以及劳动生产率,从而有效地抑制企业内部薪酬差距的扩大。本研究不仅为企业数字化转型和收入分配方面的文献提供了有力的补充,而且对于企业数字化建设、人力资本升级和改善收入分配状况具有重要的启示意义。This paper takes Shanghai and Shenzhen A-share listed companies from 2008 to 2021 as research samples to empirically test the internal income distribution effect of enterprise digital transformation.The results indicate that digital transformation helps to curb the internal salary gap in enterprises,and after robustness testing and considering endogeneity issues,the conclusion still holds.The logic and mechanism analysis based on the perspective of human capital value shows that digital transformation of enterprises can promote the upgrading of human capital structure,increase labor income share and labor productivity,thereby effectively suppressing the widening of internal salary gap in enterprises.This study not only provides a powerful supplement to the literature on digital transformation and income distribution in enterprises,but also has important implications for enterprises to carry out digital construction,upgrade human capital,and improve income distribution.

关 键 词：企业数字化转型 收入分配 内部薪酬差距 人力资本价值 

分 类 号：F492[经济管理—产业经济]