Digital transformation,human capital value and enterprises'internal income distribution
This paper takes Shanghai and Shenzhen A-share listed companies from 2008 to 2021 as research samples to empirically test the internal income distribution effect of enterprise digital transformation.The results indicate that digital transformation helps to curb the internal salary gap in enterprises,and after robustness testing and considering endogeneity issues,the conclusion still holds.The logic and mechanism analysis based on the per-spective of human capital value shows that digital transformation of enterprises can promote the upgrading of human capital structure,increase labor income share and labor productivity,thereby effectively suppressing the widening of internal salary gap in enterprises.This study not only provides a powerful supplement to the litera-ture on digital transformation and income distribution in enterprises,but also has important implications for enterprises to carry out digital construction,upgrade human capital,and improve income distribution.
NETL
NSTL
万方数据
