管理学刊2026，Vol.39Issue(1)：109-122,14.DOI:10.19808/j.cnki.41-1408/F.2026.0009
智能化发展与企业劳动收入份额
Intelligent Development and Enterprise Labor Income Share:From the Perspective of Labor Adjustment Cost
摘要
Abstract
In the era of digital economy,increasing the enterprise labor income share is an important guarantee for promoting high-quality employment.Taking listed manufacturing companies in China as samples,this paper applies text mining method to measure the level of intelligent transformation of enterprises,and studies the influence and mechanism of intelligent transformation on the labor income share of enterprises.It is found that intelligent transformation can significantly increase the labor income share of enterprises,and the results hold with a number of robustness checks.The analysis of internal and external labor adjustment costs reveals that reducing adjustment costs can enhance the promoting effect of intelligent development on labor income share.Further mechanism tests reveal that the development of intelligence primarily enhances the labor income share of enterprises by optimizing the structure of human capital,promoting technological innovation,and improving management efficiency.In terms of heterogeneity,increasing equity incentives for both executives and employees can foster a positive correlation between intelligence and labor income share.Strengthening digital finance and marketization construction can amplify the promoting effect of enterprise intelligence development on income distribution,facilitating the achievement of high-quality and full employment goals.Analysis of labor substitution effects demonstrates that intelligent development significantly restructures labor demand through skill and education biases,increasing the proportion of high-skilled and highly-educated employees while reducing reliance on low-skilled labor.关键词
智能化发展/人力资本结构/技术创新/高质量就业/劳动收入份额Key words
intelligent development/human capital structure/technological innovation/high-quality employment/labor income share分类
管理科学引用本文复制引用
刘进,赵冰青..智能化发展与企业劳动收入份额[J].管理学刊,2026,39(1):109-122,14.基金项目
江苏省社科基金重点项目(24ZXZA035) （24ZXZA035）
江苏省社科应用精品工程重点项目(24SYA-020) （24SYA-020）
江苏高校哲学社会科学研究重大项目(2024SJZD053) （2024SJZD053）
