企业内部薪酬差距的成因及影响是当前备受关注的议题。基于2012—2020年《中国投入产出表》和A股上市公司的匹配数据，本文发现行业数字化转型对企业内部薪酬差距具有显著的正向影响，背后的作用机理源于数字化转型造成市场环境改变，由此带来企业经济租金提高和市场风险加剧。此外，这种效应在所有制性质、员工议价能力、外部监督程度、行业特征不同的企业之间存在差异。区分数字化投入类别后的结果显示，数字化基础设施发挥主导作用。从管理层薪酬结构的变动看，股权薪酬所占比例有所上升。本文的研究结论为理解企业内部薪酬差距的成因、丰富数字化转型的收入分配效应提供了经验证据，也为新时代下如何完善和深化收入分配改革提供了有益启示。

The causes and effects of salary differences within companies have become a hot issueBased on the matching data of Chinas Inputoutput Table and Ashare listed companies from 2012 to 2020, this article finds that industrial digital transformation greatly affects salary differences within companiesThe underlying mechanism lies in the changes of market environment caused by digital transformation that increases economic rents and market risksIn addition, the impact varies in different companies with different ownership in terms of their bargaining power of employees, degree of external supervision, and industrial characteristicsThe digital infrastructure plays a leading role among all digital inputsAlso, the proportion of equity compensation increases from the perspective of the management compensation structure.