随着数字经济的快速发展，数智技术在企业生产经营中的深度应用对收入分配格局产生了深刻影响。本文以中国A股上市公司为研究对象，系统考察了数智技术对企业内部收入差距的影响及其作用机制。研究发现：数智技术对企业内部收入差距的影响呈现显著的倒U型关系，即在应用初期扩大收入差距，而随技术渗透率提升逐渐趋于收敛。机制分析表明，数智技术通过提升企业信息透明度加剧了薪酬分化，但通过促进人力资本升级与推动组织结构扁平化发挥了缓解作用。进一步分析发现，该倒U型效应在非国有企业、中小型企业及东部地区企业中更为显著。本文研究为理解数字经济背景下微观企业的薪酬分配结构演变提供了新的经验证据。

Against the background of the digital economy transitioning to "high-quality development," digital and intelligent technology profoundly impacts the factor allocation and internal governance of micro-enterprises. Using Chinese A-share listed companies from 2009 to 2023 as samples, this paper innovatively constructs a comprehensive evaluation system from dual dimensions of "text application + asset investment" to investigate the impact of digital and intelligent technology on internal income gaps. The study finds a significant "inverted U-shaped" non-linear relationship between digital and intelligent technology and the internal income gap. Mechanism tests confirm that this inverted U-shaped curve results from the dynamic game between "expansive forces" and "convergent forces". In the early stage, capital deepening and managerial power rent-seeking widen the salary gap ; in the mid-to-late stages, improved corporate information transparency and human capital upgrading drive gap convergence. This characteristic is more robust in non-state-owned enterprises, SMEs, and eastern regions.