在近年来的经济社会发展各个领域中，数字化转型势头趋猛，发挥重要影响和关键作用，世界主要国家和地区包括我国十分重视并不断加快数字化转型战略任务布局。数字化转型对数字经济增长具有重要意义，且主引擎作用更加凸显。而制造业作为国民经济的支柱产业，更是在我国数字化转型发展中发挥了重要作用。企业的数字化转型影响了企业治理结构中十分重要的收入分配结构，尤其是高管与普通员工的收入分配相对比例，而这与我国共同富裕战略息息相关。本文选取了2011年-2021 年我国A股制造业上市公司的数据作为样本，并使用了企业数字化转型指数衡量企业数字化转型发展程度，探究了数字化转型对制造业企业内部薪酬差距的影响。根据本文实证结果，企业数字化转型显著扩大了制造业企业的内部薪酬差距，且这种影响较为长期和稳定。进一步地，通过异质性分析发现，数字化转型对制造业企业内部薪酬差距的影响存在显著的规模差异，在大型制造业企业中，数字化转型与企业内部薪酬差距的影响符合正向的主效应，在中小型制造业企业中，数字化转型对企业内部薪酬差距有负向作用。根据研究结论，本文提出建议：在推进数字化转型发展的背景下，制造业企业要做好分配制度改革，政府要做好顶层设计，对数字化转型进行规范和引导，使其对企业内部收入分配公平和共同富裕发挥更好的作用。

In recent years, in various fields of economic and social development, the momentum of digital transformation has become stronger, which plays an important influence and key role. The major countries and regions of the world, including our country, attach great importance to digital transformation and speed up the layout of related strategic task. As the main and prominent function, Digital transformation is of great significance to the growth of digital economy. As the pillar industry of our national economy, the manufacturing industry plays an important role in the development of digital transformation. The digital transformation of enterprises has influenced the income distribution structure which is very important in the corporate governance structure, especially the relative proportion of the income distribution between senior executives and ordinary employees, which is closely related to the common prosperity strategy of China. This paper selects the data of China's A-share listed manufacturing companies from 2011 to 2021 as samples, uses enterprise digital transformation index to measure the development degree of enterprise digital transformation, and explores the impact of digital transformation on the internal salary gap of manufacturing enterprises. According to the empirical results of this paper, digital transformation of enterprises significantly expands the internal salary gap of manufacturing enterprises, and the effect is long-term and stable. Furthermore, through the heterogeneity analysis, it is found that there is a significant scale difference in the impact of digital transformation on the internal salary gap of manufacturing enterprises. In large manufacturing enterprises, the impact of digital transformation on the internal salary gap is in line with the positive main effect, while in small and medium-sized manufacturing enterprises, digital transformation has a negative effect on the internal salary gap. According to the research conclusions, this paper puts forward suggestions: in the context of promoting the development of digital transformation, manufacturing enterprises should do a good job in the reform of distribution system, and the government should do a good job in top-level design to regulate and guide the digital transformation, so that it can play a better role in the fairness of income distribution and common prosperity.