人工智能应用提升了企业内部控制质量吗——基于薪酬视角的中介效应研究

Does Artificial Intelligence Application Improve the Quality ofEnterprise Internal Control—Research on the Mediating Effect from the Perspective of Salary

本文采用2011—2019年沪深A股制造业上市公司数据,探究人工智能应用对制造业企业内部控制质量的影响效应,并基于薪酬视角,剖析其内在机制。研究结果显示,人工智能应用能够有效提升企业内部控制质量。异质性检验表明,人工智能应用更容易提升处于高金融发展深度地区的企业、具备高技术投资水平的企业以及高透明度企业的内部控制质量。在人工智能影响企业内部控制质量的过程中,普通员工薪酬水平的增长与企业外部薪酬差距的扩张发挥着重要的中介效应。进一步按照员工所处层级对外部薪酬差距进行分类,研究发现,人工智能应用主要通过扩大普通员工外部薪酬差距来提升企业内部控制质量。

This paper uses the data of listed companies in Shanghai and Shenzhen A-share manufacturing industries from 2011 to 2019 to explore the impact of artificial intelligence application on the quality of internal control of manufacturing enterprises,and analyzes its internal mechanism from the perspective of salary.The research results show that artificial intelligence application can effectively improve the quality of enterprise internal control.The heterogeneity test shows that artificial intelligence application is more likely to improve the internal control quality of enterprises in areas with high financial development depth,enterprises with high technology investment levels,and enterprises with high transparency.In the process of artificial intelligence affecting the quality of internal control of enterprises,the increase in the salary level of ordinary employees and the expansion of the external salary gap of the enterprise play an important mediating effect.Further classifying the external salary gap according to the level of employees,the study finds that artificial intelligence application mainly improves the quality of enterprise internal control by expanding the external salary gap of ordinary employees.