摘要
企业数字化转型在赋能实现高质量发展的同时,是否有助于改善内部收入分配格局?本文利用中国A股上市公司2009-2020年的数据,从微观层面上研究企业数字化转型与内部收入不平等的关系。研究发现:(1)企业数字化转型与高管薪酬间存在显著的倒U型关系,与普通员工薪酬存在显著的线性关系。使得数字化转型对企业内部收入不平等存在显著的倒U型影响,随着数字化转型的深入推进有利于抑制公司内部收入不平等。该结论在通过工具变量检验、Heckman两步法、PSM倾向匹配以及多种稳健性分析后保持高度稳健;(2)异质性分析结果显示,在民营企业和技术密集型企业中,数字化转型与企业内部收入不平等的倒U型关系更为显著;(3)职工监事对数字化转型与内部收入不平等的倒U型关系具有显著的调节作用。本文研究结论为正确处理数字化转型的技术效率和分配效应提供了新的思路,为促进社会公平和实现共同富裕提供了新的启发。
Is enterprise digital transformation in improving the pattern of internal income distribution while empowering to achieve high-quality development? This paper investigates the relationship between corporate digital transformation and within-firm wage inequality at the micro level using data of companies listed in the China A-shares market from 2009 to 2020.Findings:(1) Enterprise digital transformation has a significant inverted U-shaped relationship with executive compensation and a significant linear relationship with employee compensation. Thus, digital transformation has a significant inverted U-shaped impact on within-firm wage inequality, with the deepening of digital transformation instrumental in suppressing within-firm wage inequality. The finding remains highly robust after the test of instrumental variables, the Heckman two-step selection method, propensity score matching(PSM) and various robustness analyses.(2) Heterogeneity analysis reveals that in private and technology-intensive companies, the inverted U-shaped relationship between digital transformation and withinfirm wage inequality is more pronounced.(3) Employee supervisors act as a remarkable moderator in the inverted U-shaped relationship between digital transformation and within-firm wage inequality. The findings of this paper provide a new perspective on how to properly deal with the technological efficiency and distributional effects of digital transformation, while also offering new inspiration on how to promote social equity and achieve common prosperity.
作者
李树
王雨
SHU LI;YU WANG(Southwest University of Political Science and Law)
出处
《产业经济评论》
2023年第1期81-104,共24页
Review of Industrial Economics
关键词
数字化转型
内部收入不平等
倒U型关系
共同富裕
enterprise digital transformation
within-firm wage inequality
inverted U-shaped
common prosperity
