摘要
AI作为引领企业变革的核心技术,在化解企业绿色创新动力和能力不足困境方面发挥重要作用。基于2010—2023年中国A股上市公司面板数据,探讨了AI应用对企业绿色创新的影响及其作用机制,并揭示了高管绿色认知的调节作用。研究发现:(1)AI应用能够提高企业绿色创新数量和质量;(2)机制分析表明,AI应用通过抑制管理层短视和缓解融资约束,破解企业绿色创新动力和能力不足困境;(3)调节效应结果表明,高管绿色认知增强了AI应用对企业绿色创新数量和质量的促进作用;(4)边界分析显示,董事会独立性削弱了高管绿色认知的正向调节作用,而环境规制压力则会增强这一正向作用。(5)异质性分析显示,AI应用对政府环保补贴高、国有以及制造业企业的促进作用更显著。研究结论为企业通过应用AI来化解绿色创新困境具有重要的启示意义。
As a core technology leading enterprise change,AI is vital for addressing the challenges of enterprises having insufficient motivation and capacity for green innovation.Drawing on panel data from Chinese A-share listed companies between 2010 and 2023,this study examines the impact of the application of AI on enterprises'green innovation and the underlying mechanism for this effect,revealing the moderating effect of executives'green cognition.The findings indicate the following:(1)AI application enhances the quantity and quality of enterprise green innovation;(2)AI application resolves these challenges by curbing managerial myopia and alleviating financing constraints;(3)executive's green cognition strengthens AI's promotional effect on the quantity and quality of green innovation;(4)board independence weakens the positive moderating effect of executive's green cognition,while environmental regulatory pressure enhances it;(5)heterogeneity analysis reveals that the application of AI exerts a more pronounced promotional effect on enterprises receiving high environmental subsidies from government,state-owned enterprises,and those in manufacturing.These findings have important implications for enterprises seeking to resolve green innovation dilemmas through the application of AI.
作者
田海峰
李进
TIAN Haifeng;LI Jin(School of Business Administration,Northeastern University,Shenyang 110819,China)
出处
《南京财经大学学报》
2025年第5期56-66,共11页
Journal of Nanjing University of Finance and Economics
基金
教育部人文社会科学基金规划项目“企业数字化与绿色化的‘双化协同’机制研究——基于董事会治理的视角”(23YJA630088)
国家自然科学基金面上项目“复杂产品系统外部性治理:驱动机理、新范式与赋能对策”(72573032)
国家自然科学基金面上项目“环境规制对企业环境创新的诱致作用:基于高管视角的理论与实证研究”(71673041)。
关键词
AI应用
绿色创新
高管绿色认知
管理层短视
融资约束
artificial intelligence application
enterprise green innovation
executive green cognition
management myopia
financing constraint
