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通过对人工智能影响劳动力就业和收入分配的已有研究进行梳理发现,一方面,人工智能的发展既会降低劳动力就业,使劳动力冗余,但也将创造新就业岗位,提升非机器工作的劳动力需求,最终促使劳动力就业结构呈现极化趋势;另一方面,人工智能对劳动力工资水平和劳动收入份额的影响存在异质性,但会扩大收入差距.提出未来研究应重视人工智能的发展阶段,注重劳动力本身的属性与人工智能劳动力需求的匹配性,深化人工智能发展对大学生就业的影响,以及拓展劳动力市场的就业质量等.“,”By sorting out the existing studies on the influence of artificial intelligence on labor employment and income distribution，this paper finds that: firstly，the development of artificial intelligence，on the one hand，will reduce labor employment and make labor redundant; on the other hand，it will create new jobs，improve the labor demand for non-machine work，and finally promote the polarization trend of labor employment structure. Secondly，the influence of artificial intelligence on labor wage level and labor income share is heterogeneous，but it will widen the income gap. In the future， attention should he paid to the development stage of artificial intelligence，to having focus on the matching between the attributes of labor and the demand of artificial intelligence labor, to deepening the influence of the development of artificial intelligence on the employment of college students，and to expanding the related research on the quality of employment in the labor market.