经济与管理研究2025，Vol.46Issue(6)：103-125,23.DOI:10.13502/j.cnki.issn1000-7636.2025.06.006
人工智能试验区建设如何影响企业绿色治理绩效?
How does the Construction of AI Pilot Zones Affect Corporate Green Governance Performance?
摘要
Abstract
Accelerating the transition toward green and low-carbon development is one of the core requirements of the new quality productive forces.The innovative development of artificial intelligence(AI)has gradually driven the economic structure toward knowledge-intensive and technology-driven paradigms,thus leading enterprises to shift their production management mode to a more environmentally friendly direction.Therefore,investigating whether the innovative development of AI can improve corporate green governance performance is of great significance for exploring a new path of green governance in the intelligent era and promoting the green transformation of development modes. The policy of the National New-Generation Artificial Intelligence Innovative Development Pilot Zones(hereinafter referred to as the AI pilot zones)is expected to serve as a key deployment to promote the green transformation of development modes,providing a new engine for corporate green governance to achieve a win-win situation in both ecological and economic benefits.This paper selects data of A-share listed companies in China from 2015 to 2023,using the AI pilot zones policy as a quasi-natural experiment and adopting a multi-period difference-in-differences method to explore the impact of the construction of AI pilot zones on corporate green governance performance.The findings indicate that the construction of AI pilot zones can improve corporate green governance performance,and this result is still valid after the robustness tests.Mechanism analysis reveals that the construction of AI pilot zones promotes the innovation input and output of enterprises and effectively reduces their operating costs and management expenses,thus improving green governance performance.Heterogeneity analysis shows that this improvement effect is more evident in enterprises facing intense industry competition,small-scale enterprises,enterprises with high financing constraints,and high-tech enterprises.In addition,enterprise digital transformation can exert a synergistic effect with the AI pilot zones policy,further improving corporate green governance performance and providing a path choice for Chinese enterprises to achieve digital,intelligent,and green collaborative transformation. The marginal contributions are as follows.First,this paper takes the AI pilot zones policy as a new entry point,which enriches the economic consequences brought by the policy,expands the research on the driving factors of corporate green governance performance,and provides new ideas for in-depth exploration of the improvement in corporate green governance performance in the intelligent era.Second,this paper helps to expand the research framework and deepen the understanding of challenges and opportunities faced by enterprises in green production and green governance.Third,this paper reveals that enterprise digital transformation serves as an important basis for the AI pilot zones policy to play a role,and provides strong empirical evidence for the construction of a systematic green governance system.关键词
人工智能试验区/企业绿色治理绩效/企业创新/营业成本/管理费用Key words
AI pilot zones/corporate green governance performance/enterprise innovation/operating cost/management expense分类
管理科学引用本文复制引用
任宪静,王凤..人工智能试验区建设如何影响企业绿色治理绩效?[J].经济与管理研究,2025,46(6):103-125,23.基金项目
国家社会科学基金重大项目"协同推进绿色低碳消费的体制机制和政策创新研究"(23&ZD096) （23&ZD096）
