人工智能已成为驱动企业变革的关键力量，其对企业收入分配的冲击与重塑效应日益凸显。文章基于2008—2023年我国沪深A股上市公司数据，探讨人工智能对企业收入分配的影响及作用机制。研究发现：人工智能研发应用对企业收入分配产生先制约后优化的U形非线性影响，且在初次分配、二次分配和三次分配环节均表现出显著的影响。人工智能研发应用可促进企业人力资本升级，推动劳动力结构转型，提升资源配置效率，进而间接对企业收入分配产生倒U形非线性影响。另外，人工智能对企业收入分配的U形非线性影响，在高营业利润率企业、技术驱动型行业企业以及高创新能力地区企业中更为突出。未来应进一步完善阶段性支持机制，构建以技能升级为核心的收入分配体系，并实施差异化人工智能赋能策略，推动企业收入分配更加公平合理。

Artificial intelligence has become a key driver of corporate transformation, with its impact on income distribution increasingly evident and reshaping the landscape. Based on micro-level data from A-share listed companies between 2008 and 2023, this study investigates the effects and mechanisms through which artificial intelligence influences corporate income distribution. The findings reveal that AI exerts a U-shaped nonlinear effect on corporate income distribution, characterized by an initial constraining phase followed by an optimization phase, with this effect being statistically significant across primary, secondary, and tertiary distribution. Artificial intelligence promotes human capital upgrading, drives structural transformation in labor forces, and enhances resource allocation efficiency, thereby indirectly exerting an inverted U-shaped nonlinear influence on income distribution. Moreover, the U-shaped impact of AI is more pronounced among firms with high operating profit margins, technology-driven enterprises, and those located in regions with strong innovation capacity. In the future, phased support mechanisms should be improved, an income distribution system centered on skill enhancement should be established, and differentiated AI empowerment strategies implemented to foster AI development and promote rationalization of corporate income distribution.