人工智能如何缩小企业内部薪酬差距?——基于国家新一代人工智能创新发展试验区的准自然实验

Artificial Intelligence and Intra-Firm Pay Gap—— A Quasi-Natural Experiment Based on the National New Generation AI Innovation Pilot Zones

摘要:

人工智能在赋能经济社会的同时重塑了企业内部薪酬分配格局。文章以国家新一代人工智能创新发展试验区为准自然实验，基于2015-2023年中国A股上市公司的样本，探究人工智能试验区的设立对企业内部薪酬差距的影响及机制。研究发现，人工智能试验区的设立显著缩小了企业内部薪酬差距；机制分析表明，内部薪酬差距的缩小很可能通过降低管理层风险补偿、盈余管理以及提高普通员工议价能力来实现；异质性分析表明，从内部特征来看，内部薪酬差距的缩小在中小规模企业、非国有企业和劳动密集型的企业内更明显；从外部环境来看，该效现象在中国东部、西部地区的企业以及外部审计监督较松的企业内更明显；进一步分析表明，内部薪酬差距的缩小主要表现在超额薪酬差距的缩小。研究结论为借力人工智能试验区的设立实现共同富裕提供政策启示。

Abstract:

While empowering economic and social development, artificial intelligence (AI) is also reshaping the internal pay distribution structure within firms. Taking the establishment of the National New-Generation AI Innovation and Development Pilot Zones as a quasi-natural experiment and using a sample of Chinese A-share listed companies from 2015 to 2023, this study investigates the impact of AI pilot zones on intra-firm pay gaps and its underlying mechanisms. The findings show that the establishment of AI pilot zones significantly narrows intra-firm pay gaps. Mechanism analysis indicates that the reduction in pay gaps is likely achieved by lowering managerial risk compensation, curbing earnings management, and enhancing ordinary employees' bargaining power. Heterogeneity analysis reveals that, in terms of internal characteristics, the narrowing of pay gaps is more pronounced in small and medium-sized enterprises, non-state-owned enterprises, and labor-intensive firms. From an external environmental perspective, this effect is more evident among firms located in eastern and western China, as well as those subject to weaker external audit oversight. Further analysis demonstrates that the reduction in pay gaps is mainly reflected in the narrowing of excessive pay disparities. The conclusions provide policy insights for leveraging the establishment of AI pilot zones to promote common prosperity.