企业数字化对劳动收入不平等的影响研究  

Research on the impact of enterprise digitization on labor income inequality

作　　者：曹信邦 张清洁 Cao Xinbang;Zhang Qingjie

机构地区：[1]南京信息工程大学法学与公共管理学院 [2]南京信息工程大学共同富裕研究院

出　　处：《治理研究》2025年第1期137-156,160,共21页Governance Studies

摘　　要：在当前数字经济发展背景下,企业正在积极推动数字化转型以占据竞争优势,与此同时,企业数字化转型也势必会对劳动力市场带来冲击。在跨期迭代动态一般均衡模型的基础上引入异质性劳动者、数字化资本和企业数字税等变量,能够有效分析企业数字化转型如何影响劳动者内部收入不平等。通过理论模型分析与数值仿真模拟发现,企业数字化转型通过生产率效应、岗位替代效应和涟漪效应的传导路径加剧收入不平等,在进行适当的参数校准条件下,企业数字化转型加剧异质性劳动者之间收入不平等。为了缓解由数字化引致的劳动收入差距扩大,政府应加快高质量教育体系建设,促进教育公平;加大劳动者数字技能培训力度,提高劳动岗位适配度;加快数字税收体系建设,优化收入分配制度;加强劳动市场数字信息平台建设,提高供需双方对接效率。As the development of the digital economy continues,enterprises are advancing digital transformation to gain competitive advantage.However,this process inevitably impacts the labor market.By introducing variables such as heterogeneous workers,digital capital,and corporate digital taxes into the Overlapping Generations(OLG)model,this paper analyzes how digital transformation affects income inequality among enterprise workers.Through theoretical model a-nalysis and numerical simulations,it describes how enterprise digital transformation exacerbates income inequality via three path ways:the productivity effect,the job substitution effect,and the ripple effect.Under appropriate parameter calibration,digital transformation intensifies income disparities among heterogeneous workers.To mitigate the widening labor income gap caused by digitalization,governments should accelerate the establishment of high-quality education systems to promote educational equity;enhance digital skills training for workers to improve job matching;expedite the construction of digital tax systems to optimize income distribution mechanisms;and strengthen digital information platforms in labormarkets to boost the efficiency of supply-demand matching.

关 键 词：数字化资本 收入不平等 人力资本溢价 数字税 

分 类 号：F061.3[经济管理—政治经济学]