技术与创新管理2026，Vol.47Issue(4)：382-392,11.DOI:10.14090/j.cnki.jscx.2026.0403
人工智能应用强度、信息披露质量与绿色创新绩效
Artificial Intelligence Application Intensity,Information Disclosure Quality,and Green Innovation Performance
摘要
Abstract
Artificial intelligence has emerged as a critical driver of corporate competitiveness and inno-vation capability.However,existing literature lacks systematic investigation into the continuous variation in AI application intensity at the firm level and the transmission mechanism through which AI operates via information disclosure quality.Drawing on a sample of A-share manufacturing listed companies from 2015 to 2023,this study constructs a continuous AI application intensity indicator by counting the fre-quency of AI-related keywords in the Management Discussion and Analysis sections of annual reports using text analysis,and empirically examines the effect of AI application intensity on green innovation performance alongside the boundary conditions imposed by R&D investment intensity.The results indi-cate that higher AI application intensity effectively promotes improvements in corporate green innova-tion performance;however,when a firm's R&D investment intensity is relatively high and its green in-novation base is already well-established,the marginal green innovation increment brought by AI appli-cation is correspondingly limited.Mechanism analysis reveals that AI application intensity encourages firms to continuously advance green technological innovation by enhancing the standardization and transparency of corporate information disclosure,thereby reducing information uncertainty among exter-nal stakeholders.Heterogeneity analysis further shows that the promoting effect of AI application inten-sity on green innovation performance is more pronounced among state-owned enterprises,firms operat-ing in non-heavily polluting industries,and large-scale enterprises.关键词
人工智能/绿色创新绩效/研发投入/信息披露质量/可持续发展/异质性分析Key words
artificial intelligence/green innovation performance/R&D investment/information disclo-sure quality/sustainable development/heterogeneity analysis分类
管理科学引用本文复制引用
李阳,李启庚..人工智能应用强度、信息披露质量与绿色创新绩效[J].技术与创新管理,2026,47(4):382-392,11.基金项目
山西省科技战略研究课题(202304031401042) （202304031401042）
山西省哲学社会科学经济专项课题(2025ZK025) （2025ZK025）
