摘要
本文考察了企业数字化转型对劳动收入份额的影响及其作用机制。基于A股上市公司的数据,我们研究发现:企业数字化转型显著提高了劳动收入份额,并在一系列稳健性检验之后,结论依然成立。机制研究发现,企业数字化转型通过缓解融资约束与加强内部控制两条路径提高了劳动收入份额。进一步的异质性研究发现,企业数字化转型对劳动收入份额的提升效应在非国有企业和高新技术企业中更为显著。本文的研究是对数字经济时代劳动收入份额影响因素的新发现,拓展了数字化转型与劳动收入份额两支文献的研究,也意味着在政策层面大力推动企业数字化转型能够提高劳动收入份额,促进共同富裕目标的实现。
This study investigates the impact and the mechanism of enterprise digital transformation on labor income share. Based on the data of Chinese A-share listed companies, we find that enterprise digital transformation increases the share of labor income. The results are still consistent after a series of robustness checks. Our mechanism analysis suggests that the digital transformation of enterprises can effectively decrease financial constraints and enhance internal control quality. Both factors will help to increase the share of labor income. The heterogeneity research shows that the positive effect of enterprise digital transformation on the share of labor income is more substantial in non-state-owned and high-tech enterprises. This research is a new discovery of the factors affecting the share of labor income in the era of digital economy. It expands the research of digital transformation and the share of labor income. It also means that vigorously promoting the digital transformation of enterprises at the policy level can improve the share of labor income and the realization of common prosperity.
作者
黄逵友
李增福
潘南佩
倪江崴
Huang Kuiyou;Li Zengfu;Pan Nanpei;Ni Jiangwei(School of Economics and Management,South China Normal University;School of Economics and Management,Guangzhou Institute of Science and Technology)
出处
《经济评论》
CSSCI
北大核心
2023年第2期15-30,共16页
Economic Review
基金
国家社会科学基金项目“混合所有制企业中非控股股东利益侵占行为及治理研究”(批准号:19BGL057)的资助。
关键词
数字化转型
劳动收入份额
数字经济
融资约束
内部控制
Digital Transformation
Share of Labor Income
Digital Economy
Financial Constraints
Internal Control
作者简介
黄逵友,华南师范大学经济与管理学院,邮政编码:510006,电子信箱:h_ky@163.com;通讯作者:李增福,华南师范大学经济与管理学院,邮政编码:510006,电子信箱:lizengfu@126.com;潘南佩,华南师范大学经济与管理学院,邮政编码:510006,电子信箱:972839432@qq.com;倪江崴,广州理工学院经济管理学院,邮政编码:510000,电子信箱:13570187619@139.com。
