企业数字化转型的劳动收入分配效应研究  

Labor Income Distribution Effect of Enterprise Digital Transformation

作　　者：刘佳[1] 秦芳 LIU Jia;QIN Fang(Jilin Agricultural University,Changchun 130118)

机构地区：[1]吉林农业大学经济管理学院,吉林长春130118

出　　处：《首都经济贸易大学学报》2024年第4期99-112,共14页Journal of Capital University of Economics and Business

基　　金：吉林省社会科学基金项目“吉林省现代农业产业集群绿色发展治理研究”(2020B025)。

摘　　要：在数字经济和双循环新发展格局大背景下,基于企业数字化转型视角探究收入分配问题具有重要的意义。借助2007—2021年A股上市公司数据实证检验企业数字化转型对劳动收入份额的影响效应,研究结果表明:第一,企业数字化转型有助于提升劳动收入份额,且该结论具有稳健性;第二,融资约束效应、人力资本结构效应及内部控制效应是企业数字化转型提升劳动收入份额的重要渠道;第三,企业数字化转型的劳动收入分配效应存在行业、所有制、科技属性方面的异质性,且对劳动密集型企业、非国有企业及高科技企业产生明显偏好;第四,企业数字化转型存在劳动收入份额提升与企业高质量发展的双重效应,实现了员工福利与企业发展的互利共赢。研究结论可以在微观层面上提供关于技术进步对劳动收入份额影响的证据,为新时期收入分配结构的优化提供了决策参考。The increase in the share of labor income is not only related to the formation of a new development pattern in China,but also an important mechanism to ensure that all people share the fruits of economic development,promote more people to enter the ranks of middle income and achieve common prosperity.As China s digital economy enters a new stage of high-quality development,accelerating the construction of a“new engine”of digital economic growth,promoting digital inclusive sharing and optimizing income distribution pattern have become an important task to promote stable,healthy and sustainable economic development.In the new development stage with data as the core,digital transformation is the inevitable choice for enterprises to develop in the future and participate in international competition,and promoting enterprise digital transformation has become an important focus of enterprise development.Enterprise digital transformation not only realizes technological innovation and promotes high-quality development,but also has an important impact on the employment structure and income share of the internal labor force.Theoretically speaking,on the one hand,digital transformation helps to optimize and upgrade the labor structure by increasing the demand for high-skilled labor force,thus increasing the share of labor income.On the other hand,the application of digital technology will also produce a certain labor substitution effect,which is not conducive to the increase of labor income share.It can be seen that there is no consensus on the impact of digital transformation on the labor income share of enterprises.In view of this,an in-depth study of the impact and mechanism of digital transformation on the labor income share of enterprises provides new theoretical support for better understanding and evaluation of the economic effect caused by digital transformation and revealing the internal path of the labor income share of enterprises.On the other hand,it provides corresponding empirical evidence for the continuou

关 键 词：企业数字化转型 劳动收入份额 融资约束 人力资本结构 内部控制 

分 类 号：F272.3[经济管理—企业管理] F275.4[经济管理—国民经济]