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作 者:刘洪[1] 仲黍林 彭乔依 LIU Hong;ZHONG Shu-lin;PENG Qiao-yi(School of Statistics and Mathematics,Zhongnan University of Economics and Law,Wuhan 430073,China)
机构地区:[1]中南财经政法大学统计与数学学院,湖北武汉430073
出 处:《山西财经大学学报》2025年第2期71-84,共14页Journal of Shanxi University of Finance and Economics
基 金:国家社会科学基金重大项目(20&ZD132)。
摘 要:以智能制造试点示范项目为准自然实验,运用2007—2022年制造业A股上市企业数据考察智能制造对企业内部薪酬差距的影响。结果表明,智能制造显著缩小了企业内部薪酬差距,根本原因在于智能制造通过发挥风险治理效应抑制高管与普通员工间的超额薪酬差距,且主要体现为智能制造化解企业的生产经营风险、供需匹配风险与技术创新风险。异质性分析发现,在融资约束高、管理层权力大的企业,以及所在地区市场化程度、人力资本水平低的企业中,智能制造对企业薪酬差距的影响更明显。进一步分析发现,服务协同型智能制造模式更契合效率与公平的统一。Taking the intelligent manufacturing pilot demonstration projects as a quasi-natural experiment,this study used data from listed A-share manufacturing enterprises from 2007 to 2022 to examine the impact of intelligent manufacturing on internal pay gaps within enterprises.The results showed that intelligent manufacturing significantly reduced internal pay gaps of enterprises,the reason of which lied in the fact that intelligent manufacturing inhibited the excessive pay gap between executives and ordinary employees by exerting a risk governance effect,and it was mainly reflected in how intelligent manufacturing mitigated production and operational risk,supply and demand matching risk,and technology innovation risk of enterprises.Heterogeneity analysis revealed that the impact of intelligent manufacturing was more pronounced in enterprises with higher financing constraints,stronger managerial power,as well as in enterprises located in regions with lower level of marketization and human capital.Furthermore,the service collaborative intelligent manufacturing model better aligned with the unity of efficiency and equity.
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