| 大数据应用、员工人力资本结构调整与企业内部薪酬差距 |
 点此下载全文 |
| 引用本文：罗彦1，2,汤超2.大数据应用、员工人力资本结构调整与企业内部薪酬差距[J].财经理论与实践,2026,(2):127-135 |
| 摘要点击次数: 90 |
| 全文下载次数: 132 |
|
|
| 中文摘要:依据2007—2023年我国上市企业数据，考量大数据应用对企业内部薪酬差距的影响。结果显示：大数据应用通过推动人力资本结构向高学历、高技术和男性员工倾斜提升普通员工平均薪酬，缩小企业内部薪酬差距，且该效应具有长期持续性。异质性分析表明，资本技术密集型行业、竞争程度高的行业及大规模企业内部薪酬差距缩小效应更明显。鉴于此，建议深化企业大数据融合应用，强化数字人才培养体系，注重数字发展中的性别包容，统筹兼顾数字化转型升级中的公平与效率。 |
| 中文关键词:大数据应用 高管薪酬 普通员工薪酬 薪酬差距 |
| |
| Big Data Application, Emplyee Human Capital Restructuring, and Firm’s Inner Pay Gap |
|
|
| Abstract:Based on data from Chinese listed companies from 2007 to 2023, this study examines the impact of big data applications on firm’s inner pay gap. The results show that big data applications raise the average compensation of ordinary employees by tilting the human capital structure toward highly educated, highly skilled, and male employees, thereby significantly reducing intra-firm pay gap, with this effect demonstrating long-term persistence. Heterogeneity analysis shows that this narrowing effect is more substantial in capital- and technology-intensive industries, highly competitive sectors, and larger enterprises. In light of these findings, it is recommended that enterprises advance the integrated application of big data, strengthen the cultivation of digital talent and gender inclusivity, and strive to balance equity and efficiency throughout the digital transformation process. |
| keywords:big data application executive compensation ordinary employee compensation pay gap |
| 查看全文 查看/发表评论 下载pdf阅读器 |
|
|
|
