【摘要】 随着数字经济的蓬勃发展，中国企业界掀起了一股数字化转型浪潮，数字技术对就业的冲击受到社会各界的广泛关注。文章基于工作任务型生产函数构建垄断竞争市场模型，分析数字化转型对企业劳动力技能结构升级的影响，并使用2013—2022年中国A股上市公司数据进行实证检验。理论推导发现：如果数字化资本与高技能劳动力存在互补关系，则企业高技能劳动力相对低技能劳动力的需求会随着数字化转型水平提升而增加，即数字化转型将会促进企业劳动力技能结构升级；数字化转型对低技能劳动力的需求兼具负向的替代效应和正向的产出扩张效应，最终影响取决于二者大小；数字化转型的产出扩张效应和低技能劳动力替代效应均会导致企业高技能劳动力需求的增加，从而促进企业劳动力技能结构升级。研究发现：数字化转型指数每提高1个百分点，企业高技能劳动力占比将提高0.1%，说明数字化转型促进了企业劳动力技能结构升级；数字化转型促进了企业生产效率的提升和高技能劳动力需求的增加，表明数字化资本与高技能劳动力之间存在互补性。机制分析显示：一方面，数字化转型促进了企业的产出扩张，导致主营业务收入和其他业务收入的增加；另一方面，尽管数字化转型导致企业生产人员的减少，但却导致销售人员和采购人员的增加，数字技术并未对低技能劳动力产生明显的替代效应，数字化转型对企业劳动力技能结构升级的促进作用主要通过产出扩张效应实现。由于制造业企业生产人员占比更高，数字技术的替代作用更明显，且雇佣高技能劳动力需要更多的资金支撑，因此数字化转型对制造业企业、规模较大企业和国有企业劳动力技能结构升级的促进作用更显著；在市场化水平较高的地区，数字化转型对企业劳动力技能结构升级的促进作用较为明显。因此，政府部门应继续加强数字基础设施建设，推动数字经济与实体经济深度融合，大力发展面向数字技术的教育和培训事业，同时不断完善失业保障制度和就业服务体系，实现中国企业数字化转型和劳动力技能结构的优化升级。更多还原

【Abstract】 With the booming development of the digital economy,a wave of digital transformation has swept through the Chinese business community,and the impact of digital technology on employment has attracted widespread attention from all walks of life. Based on the task-based production function,this paper constructs a monopolistically competitive market model to analyze the impact of digital transformation on the upgrading of enterprise labor skill structure,and conducts an empirical test using the data of the China’s A-share listed companies from 2013 to 2022. Theoretical derivation shows that if there is a complementary relationship between digital capital and high-skilled labor,the demand for high-skilled labor relative to low-skilled labor in enterprises will increase as the level of digital transformation rises,that is,digital transformation will promote the upgrading of enterprise labor skill structure;the demand for low-skilled labor by digital transformation has both a negative substitution effect and a positive output expansion effect,and the ultimate impact depends on which is greater;the output expansion effect and the substitution effect of low-skilled labor by digital transformation will both lead to an increase in the demand for high-skilled labor in enterprises,thereby promoting the upgrading of enterprise labor skill structure. Empirical research shows that for every one percentage point increase in the digital transformation index,the proportion of high-skilled labor in enterprises will increase by 0.1%,indicating that digital transformation has promoted the upgrading of enterprise labor skill structure. Digital transformation has promoted the improvement of enterprise productivity and the increase in demand for high-skilled labor,indicating that there is complementarity between digital capital and high-skilled labor. Mechanism analysis shows that on the one hand,digital transformation has promoted the expansion of enterprise output,leading to increases in revenue from the main business and other businesses;on the other hand,although digital transformation has led to a reduction in the number of production personnel,it has led to an increase in sales personnel and procurement personnel,so digital technology has not had a significant substitution effect on low-skilled labor. The promotion of the upgrading of enterprise labor skill structure by digital transformation is mainly achieved through the expansion of output effects. Because manufacturing enterprises have a higher proportion of production personnel,the substitution effect of digital technology is more obvious,and hiring high-skilled labor requires more financial support,therefore,the promotion of the upgrading of labor skill structure by digital transformation is more significant for manufacturing enterprises,large-scale enterprises,and stateowned enterprises;in regions with higher marketization levels,the promotion of the upgrading of enterprise labor skill structure by digital transformation is more obvious. Therefore,government departments should continue to strengthen the construction of digital infrastructure,promote the deep integration of digital economy and real economy,vigorously develop education and training programs for digital technology,and continuously improve the unemployment insurance system and employment service system,which will be helpful for the realization of China’s enterprise digital transformation and the optimization and upgrading of the labor force skill structure.更多还原