作　者：李旭超 陈东晖
关键词：人工智能应用；企业环境绩效；大语言模型；企业产能利用效率；绿色创新风险；绿色转型不确定性感知
摘　要：

实现碳达峰与碳中和目标，是我国经济迈向高质量发展的核心战略。在此关键转型时期，人工智能发展所释放的“技术红利”正成为驱动企业绿色低碳转型的关键力量。在此基础上，以2014−2023 年A 股上市企业为研究对象，实证检验人工智能应用对企业环境绩效的具体影响及其作用机制，结果发现人工智能应用能够有效提高企业环境绩效。从作用路径来看，人工智能通过增强企业产能利用效率、降低绿色创新风险以及缓解绿色转型不确定性感知来共同推动企业提高环境绩效；异质性分析发现，人工智能应用对企业环境绩效的正向影响在财务信息质量较低、规模较小的企业以及东部地区的企业中更为显著。由此可见，人工智能不仅是推动企业绿色低碳转型的重要技术支撑，更是实现“双碳”战略与高质量发展目标的关键动力。

 

Applications of Artificial Intelligence and Enterprise Environmental Performance

Li Xuchao, Chen Donghui (Wuhan University)

 

Abstract Achieving the goals of peak carbon emissions and carbon neutrality is the core strategy for China's economy to move towards high-quality development. During this critical period of transformation, the "technological dividend" released by the development of artificial intelligence (AI) is becoming a key force driving the green and low-carbon transformation of enterprises. On this basis, taking A-share listed companies from 2014 to 2023 as research objects, this study conducts an empirical test on the specific impact of AI applications on corporate environmental performance and its underlying mechanisms, and results reveal that AI applications can effectively improve corporate environmental performance. From the perspective of its functional pathways, AI jointly promotes the improvement of environmental performance by enhancing their capacity utilization efficiency, reducing the risk of green innovation, and alleviating the uncertainty of green transformation; A further heterogeneity analysis finds that the positive impact of AI applications on corporate environmental performance is more significant in enterprises with lower financial information quality, smaller scale, and enterprises in the eastern region. It can thus be seen that AI is not only an important technological support for promoting enterprises' green and low-carbon transformation but also a key driving force for achieving the dual-carbon strategy and high-quality development goals.

Key words artificial intelligence applications; corporate environmental performance; large language model; enterprise capacity utilization efficiency; green innovation risk; perception of uncertainty in green transformation

 

■作者简介 李旭超，武汉大学经济与管理学院副教授，湖北 武汉 430072；陈东晖（通讯作者），武汉大学经济与管理学院博士研究生。

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