企业数字化转型的劳动收入分配效应研究OA北大核心CHSSCDCSSCI

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 develop-ment,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 im-portant 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 partici-pate 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 develop-ment,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 continuous promotion of digital transformation strategy and the exploration of new paths to increase the labor income share of enterprises. This paper uses text analysis method to describe the digital transformation level of Shanghai and Shenzhen A-share listed companies,and comprehensively examines the relationship between enterprise digital transformation and labor income share and its internal influence mechanism.It is found that digital transformation can significantly in-crease the labor income share of enterprises,and this conclusion is still valid after the robustness test of endogenous processing,variable substitution,sample interval modification,and removal of exogenous events.Mechanism anal-ysis shows that financing constraint effect,human capital structure effect and internal control effect are important channels for enterprises to increase labor income share through digital transformation.Heterogeneity analysis shows that the labor income distribution effect of enterprise digital transformation has heterogeneity in different industries,ownership,and technological attributes,and there is a clear preference for non-state-owned enterprises,high-tech enterprises and labor-intensive enterprises.Further analysis shows that digital transformation of enterprises has dual effects of increasing labor income share and high-quality development of enterprises,achieving mutual benefit and win-win situation of enterprise development and employee welfare.