人工智能试验区建设如何影响企业绿色治理绩效？

任宪静　王 凤

（西北大学）

内容提要：在高质量发展背景下，人工智能的创新发展能否有效提升企业绿色治理绩效，对探索智能时代的绿色治理新路径及助推发展方式的绿色转型具有重要意义。本文基于2015—2023年中国A股上市公司数据，以国家新一代人工智能创新发展试验区（简称人工智能试验区）政策作为准自然实验，采用多期双重差分法，探讨人工智能试验区建设对企业绿色治理绩效的影响及其作用机制。研究结果表明，人工智能试验区建设促进了企业绿色治理绩效的提升，经过一系列稳健性检验后该结果仍然成立。机制分析结果表明，人工智能试验区建设主要通过促进企业创新投入和创新产出，并有效降低企业营业成本和管理费用，进而提升企业绿色治理绩效。异质性分析结果表明，人工智能试验区建设对企业绿色治理绩效的提升作用，在行业竞争程度较高的企业、小规模企业、高融资约束企业及高科技企业中更为明显。此外，企业数字化转型能够与人工智能试验区政策发挥协同效应来提升企业绿色治理绩效，为中国企业实现数字化、智能化和绿色化协同转型提供路径选择。本文拓展了人工智能试验区政策的微观经济后果研究，为企业把握科技变革的机遇、优化企业绿色治理及推动经济高质量发展提供了理论依据与经验参考。

关键词：市场准入负面清单制度；就业规模；就业质量；就业结构；高质量充分就业

作者简介：任宪静，西北大学经济管理学院博士研究生，西安，710127；王凤，西北大学经济管理学院教授、博士生导师，通信作者。

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）

引用格式：丁子家,宁致远,吴非.市场准入管制对就业的影响——来自市场准入负面清单制度的经验证据[J].经济与管理研究,2025,46(6):82-102.

How does the Construction of AI Pilot Zones Affect Corporate Green Governance Performance?

REN Xianjing, WANG Feng

(Northwest University, Xi’an 710127)

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.

Keywords: AI pilot zones; corporate green governance performance; enterprise innovation; operating cost; management expense

下载全文