【摘要】 企业内部薪酬差距不仅会影响企业的长期发展，也关系到社会公平和共同富裕目标的实现。利用2007—2023年我国A股上市企业的面板数据，对企业数字化转型与内部薪酬差距的关系进行了实证研究。结果显示，企业数字化转型会扩大企业内部的薪酬差距。机制分析表明，这一扩大效应主要通过提升管理层权力和促进企业创新两条途径实现。异质性分析结果发现，大型企业、垄断行业企业及资本密集型企业数字化转型对薪酬差距的扩大作用表现得更为突出。进一步研究发现，企业数字化转型同时扩大了高管薪酬与普通员工薪酬。但相较于普通员工，数字化转型对高管收入的提升效果更明显，这也是内部薪酬差距扩大的根本原因。因此，应在积极推进企业数字化转型的同时完善企业治理、强化外部监督，更加注重分配公平，让数字经济成为促进共同富裕的重要推动力。更多还原

【Abstract】 Internal pay gap within enterprises not only affects their long-term development but also relates to the achievement of social equity and common prosperity goals. This paper utilizes panel data from China’s A-share listed companies from 2007 to 2023 to empirically study the relationship between enterprise digital transformation and internal pay gap. The results show that enterprise digital transformation widens internal pay gap. Mechanism analysis indicates that this widening effect is primarily achieved through enhancing management power and promoting enterprise innovation. The results of heterogeneity analysis suggest that the widening effect of digital transformation on pay gap is particularly pronounced in large enterprises, enterprises in monopolistic industry, and capital-intensive enterprises. Further research finds that enterprise digital transformation simultaneously increases the salaries of both executives and ordinary employees. However, compared to the income of ordinary employees, digital transformation has a more significant effect on boosting that of executives, which is the fundamental reason for the widening of internal pay gap. Therefore, while promoting enterprise digital transformation, it is necessary to improve corporate governance, strengthen external supervision and pay more attention to distribution fairness, so that the digital economy can become an important driving force for promoting common prosperity.更多还原