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

How Can Artificial Intelligence Narrow 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。 以国家新一代人工智能创新发展试验区的设立为准自然实验,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,在更换被解释变量等一系列稳健性检验后结果依然稳健;机制分析表明,人工智能试验区的设立对企业内部薪酬差距的缩小效应很可能通过降低管理层风险补偿、盈余管理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,人工智能试验区的设立对企业内部薪酬差距的影响在中小规模企业、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,该影响在中国东部、西部地区的企业及外部审计监督较松的企业内更明显;进一步分析表明,企业内部薪酬差距的缩小主要表现在企业内部超额薪酬差距的缩小。 研究结论为揭示人工智能影响企业内部薪酬差距的内在机理提供了经验证据,也为在数字经济时代下实现共同富裕目标提供了重要参考。

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 Artificial Intelligence Innovation and Development Pilot Zones as a quasi-natural experiment, based on a sample of Chinese A-share listed companies from 2015 to 2023, the impact of the pilot zones on intra-firm pay gaps and its underlying mechanisms was invetigated. The findings show that the establishment of the AI pilot zones significantly narrows intra-firm pay gaps, and this result remains robust after a series of robustness tests such as replacing the explained variable. Mechanism analysis indicates that the narrowing effect of the AI pilot zones on intra-firm pay gaps is likely achieved by lowering managerial risk compensation, curbing earnings management, and enhancing ordinary employees' bargaining power. Heterogeneity analysis reveals that, from the perspective of internal characteristics, the impact of the AI pilot zones on intra-firm pay gaps is more pronounced in small and medium-sized enterprises, non-state-owned enterprises, and labor-intensive firms. From the perspective of external environment, 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 intra-firm pay gaps is mainly reflected in the narrowing of excessive pay disparities. The conclusions provide empirical evidence for revealing the internal mechanism through which artificial intelligence affects intra-firm pay gaps, and also offer important references for achieving the goal of common prosperity in the digital economy era.