摘要：分工是推动经济发展的重要力量，但现有研究主要关注企业间分工，忽略了企业内分工。数字经济发展为打破区域市场分割，提升企业内部资源配置的效率，推动企业内分工带来了新契机和新路径。为此，本文以“宽带中国”战略作为研究切入点，系统探究了数字经济发展对企业内分工的微观效应和作用机制。本研究发现，数字经济发展会促进企业内部分工，具体表现为公司设立了更多的子公司，增加了异地子公司数量。异质性分析显示，在民营企业、融资约束程度更低、成立年限更长以及网络安全风险水平较低的企业中，数字经济发展对企业内分工的促进效应更为显著。机制检验结果表明，数字经济发展通过促进企业数字化转型、分散人事权配置和研发事权，改善了企业内分工。本文的研究发现对于建设全国统一大市场、促进数字经济和实体经济深度融合、构建新发展格局具有重要的实践指导意义。

Abstract: The division of labor is a key driver of economic development. However, existing research primarily focuses on inter-firm division of labor while neglecting intra-firm division of labor. The rise of the digital economy offers new opportunities to break down regional market segmentation, improve the efficiency of internal resource allocation, and facilitate intra-firm division of labor. Using the “Broadband China” strategy as an entry point to study the development of the digital economy, this paper systematically investigates the micro-level effects and underlying mechanisms through which the digital economy influences intra-firm division of labor. The results reveal that the development of the digital economy promotes intra-firm division of labor, as evidenced by firms establishing more subsidiaries and increasing the number of geographically dispersed subsidiaries. Heterogeneity analysis indicates that this effect is more pronounced among private enterprises, firms with lower financing constraints, firms with longer establishment histories, and those facing lower levels of cybersecurity risks. Mechanism analyses demonstrate that the digital economy fosters intra-firm division of labor by promoting digital transformation as well as decentralizing personnel authority and R&D decision-making authority. These findings provide important practical insights for building a unified national market, promoting the close integration of the digital and real economies, and constructing a new development paradigm.