As the most representative general technology at present, artificial intelligence is profoundly reshaping the organizational form, operating model and operating mechanism of enterprises, and bringing unprecedented impact to the income distribution structure within enterprises. Therefore, based on the panel data of China's Shanghai and Shenzhen A-share non-financial listed companies from 2010 to 2022, this paper explores whether the development of AI will trigger new changes in the interest pattern between corporate profits and labor compensation. Based on basic theories such as capital-labor substitution principle and factor reward theory, this paper explores how AI can promote enterprises to adopt different income distribution modes by improving marginal output of capital and substituting low-skilled labor from the perspective of technology bias. At the same time, the key factor of financing constraint is considered to hinder the enterprise's choice of technology level, which leads to the change of its corresponding distribution effect. Finally, the group regression is carried out from the two perspectives of the ownership structure and the industry to find the different responses of different types of enterprises to the income distribution changes brought by this new technology. This study attempts to outline the basic picture of the evolution of enterprise income distribution mechanism in the era of artificial intelligence, and also provides certain theoretical support and practical evidence for coordinating the relationship between technological innovation process and social distribution justice.