【摘要】 优化收入分配是推动共同富裕的关键举措，人工智能发展对要素收入分配格局的调整具有重要影响。利用2016—2022年沪深A股非金融类上市企业数据，以国家新一代人工智能创新发展试验区的设立作为准自然实验，实证检验人工智能发展对企业劳动收入份额的影响及其作用机制。研究发现，试验区的设立能够促进企业劳动收入份额的提升，且结论稳健。机制分析表明，试验区通过缓解融资约束、激励自主创新和优化人力资本来影响企业劳动收入份额；最低工资标准在二者关系中发挥正向调节作用。异质性分析发现，试验区的劳动收入份额提升效应主要作用于普通员工，在劳动密集型企业、高新技术行业企业和经济发展水平高地区企业中，提升效应更显著。进一步分析发现试验区的设立对缩小企业内部薪酬差距和提高劳动力配置效率具有积极作用。研究为揭示人工智能影响劳动收入份额的内在机理提供了经验证据，为数智时代背景下实现共同富裕提供了政策启示。更多还原

【Abstract】 Optimizing income distribution is a key measure to promote common prosperity, and the development of AI(artificial intelligence) has a significant impact on the patterns of adjustment of factor income distribution. This study, by utilizing data samples from A-share non-financial listed enterprises in Shanghai and Shenzhen from 2016 to 2022, and by taking the establishment of the National New Generation AI Innovation and Development Pilot Zone as a quasi natural experiment, empirically tests the impact of AI development on the labor income share of enterprises and its mechanism of action. The research finds that the establishment of experimental zones can promote the increase of labor income share, and the conclusion is robust. Mechanism analysis shows that the experimental zone influences the labor income share of enterprises by alleviating financing constraints, incentivizing independent innovation, and optimizing human capital structure, and that the minimum wage standard plays a positive moderating role in the relationship. Heterogeneity analysis shows that the increase in labor income share in the experimental zone mainly affects ordinary employees, and the increase effect is more significant in labor-intensive enterprises, high-tech enterprises, and enterprises in the economically developed regions. Further analysis reveals that the establishment of the experimental zone has a positive effect on narrowing the internal salary gap of enterprises and improving the efficiency of labor allocation. This paper provides both empirical evidence to reveal the underlying mechanism of the impact of artificial intelligence on labor income share, and policy implications for achieving common prosperity in the context of the digital age.更多还原