Article(id=1322240047739416700, tenantId=1146029695717560320, journalId=1146120045056339983, issueId=1322239982887096469, articleNumber=null, orderNo=null, doi=10.12404/j.issn.1002-980X.J26031701, pmid=null, cstr=null, oa=null, hot=null, price=null, onlineType=0, articleFormat=0, articleType=null, articleTypeStr=null, receivedDate=1773676800000, receivedDateStr=2026-03-17, revisedDate=null, revisedDateStr=null, acceptedDate=null, acceptedDateStr=null, onlineDate=1793176193413, onlineDateStr=2026-10-28, pubDate=1787587200000, pubDateStr=2026-08-25, doiRegisterDate=null, doiRegisterDateStr=null, onlineIssueDate=1793176193413, onlineIssueDateStr=2026-10-28, onlineJustAcceptDate=null, onlineJustAcceptDateStr=null, onlineFirstDate=null, onlineFirstDateStr=null, sourceXml=null, magXml=null, createTime=1793176193413, creator=13701087609, updateTime=1793176193413, updator=13701087609, issue=Issue{id=1322239982887096469, tenantId=1146029695717560320, journalId=1146120045056339983, year='2026', volume='45', issue='8', pageStart='1', pageEnd='149', issueExtLink='null', onlineDate='null', pubDate='1787587200000', pubDateStr='2026-08-25', beforeIssueId=null, nextIssueId=null, price=null, status=1, issueComplete=1, articleOrder=1, issueType=-1, specialIssue=null, createTime=1793176177951, creator='13701087609', updateTime=1793176177951, updator='13701087609', preIssue=null, nextIssue=null, articleTotal=null, ext=null, issueFiles=null, downloadFileDto=null}, startPage=1, endPage=14, ext={EN=ArticleExt(id=1322240047953326205, articleId=1322240047739416700, tenantId=1146029695717560320, journalId=1146120045056339983, language=EN, title=How Can Artificial Intelligence Policy Enable Corporate Sustainable Development Performance?Evidence from the National New Generation Artificial Intelligence Innovation and Development Pilot Zones, columnId=1322239948326023513, journalTitle=Journal of Technology Economics, columnName=Financial and Accounting Issues in the AI Era: Perspectives from History, Institutions and Openness, runingTitle=null, highlight=null, articleAbstract=

As the new round of scientific and technological revolution advances in tandem with the green and low-carbon transition, how to leverage industrial intelligence policies to simultaneously improve economic performance and environmental performance has become a critical issue for the long-term high-quality sustainable development of enterprises. Based on data from Chinese A-share listed companies from 2013 to 2024, and treating the National New Generation Artificial Intelligence Innovation and Development Pilot Zones as a quasi-natural experiment, a multi-period difference-in-differences method was employed to examine the impact of artificial intelligence policies on corporate sustainable development performance. The findings indicate that artificial intelligence policies significantly enhance corporate sustainable development performance. Mechanism tests show that artificial intelligence policies promote corporate sustainable development performance through two channels: stimulating corporate green innovation and optimizing capital allocation efficiency. Human capital positively moderates the enabling effect of artificial intelligence policies on corporate sustainable development performance. Heterogeneity analyses reveal that the enhancing effect of artificial intelligence policies on corporate sustainable development performance is more pronounced in high-tech industries, non-heavily polluting industries, and regions with low environmental regulatory intensity. Further analyses indicate that artificial intelligence policies generate spillover effects, which contribute to the improvement of sustainable development performance among other firms within the same industry and the same city. These conclusions not only elucidate the micro-mechanisms through which artificial intelligence policies enhance corporate sustainable development performance, but also provide policy implications for optimizing the strategic layout of artificial intelligence and promoting high-quality development.

, authors=Zhengwei Ma1, 2, Jinming Mo1, authorsList=Zhengwei Ma, Jinming Mo, authorCompany=null, correspAuthors=Jinming Mo, authorNote=null, correspAuthorsNote=null, copyrightStatement=null, copyrightOwner=null, extLink=null, articleAbsUrl=null, sourceXml=null, magXml=null, pdfUrl=null, pdf=null, pdfFileSize=null, pdfExtLink=null, richHtmlUrl=null, mobilePdfUrl=null, reviewReport=null, pdfFirstPage=null, abstractGraph=null, abstractGraphContent=null, abstractVideo=null, citation=null, cebUrl=null, magXmlContent=null, mapNumber=null, fund=null), CN=ArticleExt(id=1322240048213373054, articleId=1322240047739416700, tenantId=1146029695717560320, journalId=1146120045056339983, language=CN, title=人工智能政策何以赋能企业可持续发展绩效?——来自国家新一代人工智能创新发展试验区的证据, columnId=1322239948514767195, journalTitle=技术经济, columnName=AI时代的金融与会计问题研究:历史、制度与开放的视角, runingTitle=null, highlight=null, articleAbstract=

随着新一轮科技革命与绿色低碳转型深度推进,如何依托产业智能化政策协同提升经济效益与环境表现,已成为企业长期高质量可持续发展的重要命题。基于2013—2024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为准自然实验,采用多期双重差分法探讨人工智能政策对企业可持续发展绩效的影响。研究发现,人工智能政策提升了企业可持续发展绩效。机制检验表明,人工智能政策通过推动绿色创新、优化资本配置效率提升企业可持续发展绩效。人力资本水平正向调节人工智能政策对企业可持续发展绩效的赋能效应。异质性分析发现,在高科技行业、非重污染行业、低环境规制强度地区,人工智能政策提升企业可持续发展绩效的效应更为突出。拓展性分析发现,人工智能政策存在溢出效应,能够带动同行业、同城市内其他企业提升可持续发展绩效。研究结论不仅揭示了人工智能政策提升企业可持续发展绩效的微观机制,而且为优化人工智能战略布局、推动企业高质量发展提供了政策启示。

, authors=马郑玮1, 2, 莫金铭1, authorsList=马郑玮, 莫金铭, authorCompany=null, correspAuthors=莫金铭, authorNote=

马郑玮(1980—),博士,中国石油大学(北京)克拉玛依校区工商管理学院副院长,中国石油大学(北京)经济管理学院教授,博士研究生导师,研究方向:公司金融;

, correspAuthorsNote=
莫金铭(2002—),中国石油大学(北京)克拉玛依校区工商管理学院硕士研究生,研究方向:公司金融。
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2.中国石油大学(北京)经济管理学院,北京 102249, bio={"content":"

马郑玮(1980—),博士,中国石油大学(北京)克拉玛依校区工商管理学院副院长,中国石油大学(北京)经济管理学院教授,博士研究生导师,研究方向:公司金融;

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马郑玮(1980—),博士,中国石油大学(北京)克拉玛依校区工商管理学院副院长,中国石油大学(北京)经济管理学院教授,博士研究生导师,研究方向:公司金融;

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人工智能政策何以赋能企业可持续发展绩效?——来自国家新一代人工智能创新发展试验区的证据
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马郑玮 1, 2 , 莫金铭 1
技术经济 | AI时代的金融与会计问题研究:历史、制度与开放的视角 2026,45(8): 1-14
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技术经济 |AI时代的金融与会计问题研究:历史、制度与开放的视角 2026 , 45 (8) : 1 -14
人工智能政策何以赋能企业可持续发展绩效?——来自国家新一代人工智能创新发展试验区的证据
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马郑玮1, 2, 莫金铭1
作者信息
  • 1.中国石油大学(北京)克拉玛依校区工商管理学院,克拉玛依 834000
  • 2.中国石油大学(北京)经济管理学院,北京 102249
通讯作者:
莫金铭(2002—),中国石油大学(北京)克拉玛依校区工商管理学院硕士研究生,研究方向:公司金融。
作者简介:

马郑玮(1980—),博士,中国石油大学(北京)克拉玛依校区工商管理学院副院长,中国石油大学(北京)经济管理学院教授,博士研究生导师,研究方向:公司金融;

How Can Artificial Intelligence Policy Enable Corporate Sustainable Development Performance?Evidence from the National New Generation Artificial Intelligence Innovation and Development Pilot Zones
Zhengwei Ma1, 2, Jinming Mo1
Affiliations
  • 1.School of Business Administration, China University of Petroleum-Beijing at Karamay, Karamay 834000, China
  • 2.School of Economics and Management, China University of Petroleum-Beijing, Beijing 102249, China
出版时间: 2026-08-25 doi: 10.12404/j.issn.1002-980X.J26031701
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随着新一轮科技革命与绿色低碳转型深度推进,如何依托产业智能化政策协同提升经济效益与环境表现,已成为企业长期高质量可持续发展的重要命题。基于2013—2024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为准自然实验,采用多期双重差分法探讨人工智能政策对企业可持续发展绩效的影响。研究发现,人工智能政策提升了企业可持续发展绩效。机制检验表明,人工智能政策通过推动绿色创新、优化资本配置效率提升企业可持续发展绩效。人力资本水平正向调节人工智能政策对企业可持续发展绩效的赋能效应。异质性分析发现,在高科技行业、非重污染行业、低环境规制强度地区,人工智能政策提升企业可持续发展绩效的效应更为突出。拓展性分析发现,人工智能政策存在溢出效应,能够带动同行业、同城市内其他企业提升可持续发展绩效。研究结论不仅揭示了人工智能政策提升企业可持续发展绩效的微观机制,而且为优化人工智能战略布局、推动企业高质量发展提供了政策启示。

人工智能  /  可持续发展绩效  /  高质量发展  /  国家新一代人工智能创新发展试验区  /  企业创新  /  资本配置

As the new round of scientific and technological revolution advances in tandem with the green and low-carbon transition, how to leverage industrial intelligence policies to simultaneously improve economic performance and environmental performance has become a critical issue for the long-term high-quality sustainable development of enterprises. Based on data from Chinese A-share listed companies from 2013 to 2024, and treating the National New Generation Artificial Intelligence Innovation and Development Pilot Zones as a quasi-natural experiment, a multi-period difference-in-differences method was employed to examine the impact of artificial intelligence policies on corporate sustainable development performance. The findings indicate that artificial intelligence policies significantly enhance corporate sustainable development performance. Mechanism tests show that artificial intelligence policies promote corporate sustainable development performance through two channels: stimulating corporate green innovation and optimizing capital allocation efficiency. Human capital positively moderates the enabling effect of artificial intelligence policies on corporate sustainable development performance. Heterogeneity analyses reveal that the enhancing effect of artificial intelligence policies on corporate sustainable development performance is more pronounced in high-tech industries, non-heavily polluting industries, and regions with low environmental regulatory intensity. Further analyses indicate that artificial intelligence policies generate spillover effects, which contribute to the improvement of sustainable development performance among other firms within the same industry and the same city. These conclusions not only elucidate the micro-mechanisms through which artificial intelligence policies enhance corporate sustainable development performance, but also provide policy implications for optimizing the strategic layout of artificial intelligence and promoting high-quality development.

artificial intelligence  /  sustainable development performance  /  high-quality development  /  National New Generation Artificial Intelligence Innovation and Development Pilot Zones  /  corporate innovation  /  capital allocation
马郑玮, 莫金铭. 人工智能政策何以赋能企业可持续发展绩效?——来自国家新一代人工智能创新发展试验区的证据. 技术经济, 2026 , 45 (8) : 1 -14 . DOI: 10.12404/j.issn.1002-980X.J26031701
Zhengwei Ma, Jinming Mo. How Can Artificial Intelligence Policy Enable Corporate Sustainable Development Performance?Evidence from the National New Generation Artificial Intelligence Innovation and Development Pilot Zones[J]. Journal of Technology Economics, 2026 , 45 (8) : 1 -14 . DOI: 10.12404/j.issn.1002-980X.J26031701
  • 国家社会科学基金一般项目“低收入群体网络借贷风险识别、评估与防范研究”(18BJY251)
  • 新疆维吾尔自治区自然科学基金项目“新疆原油生产碳排放与碳埋存测算研究”
  • 中国石油大学(北京)克拉玛依校区科研启动基金(XQZX20240022)
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2026年第45卷第8期
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doi: 10.12404/j.issn.1002-980X.J26031701
  • 接收时间:2026-03-17
  • 首发时间:2026-10-28
  • 出版时间:2026-08-25
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  • 收稿日期:2026-03-17
基金
国家社会科学基金一般项目“低收入群体网络借贷风险识别、评估与防范研究”(18BJY251)
新疆维吾尔自治区自然科学基金项目“新疆原油生产碳排放与碳埋存测算研究”
中国石油大学(北京)克拉玛依校区科研启动基金(XQZX20240022)
作者信息
    1.中国石油大学(北京)克拉玛依校区工商管理学院,克拉玛依 834000
    2.中国石油大学(北京)经济管理学院,北京 102249

通讯作者:

莫金铭(2002—),中国石油大学(北京)克拉玛依校区工商管理学院硕士研究生,研究方向:公司金融。
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2种不同金属材料的力学参数
科
Family
属数
Number of
genus
种数
Number of
species
占总种数比例
Percentage of
total species (%)
属
Genus
种数
Number of
species
占总种数比例
Percentage of total
species (%)
鹅膏菌科Amanitaceae 2 11 5.26 鹅膏菌属 Amanita 10 4.78
小菇科 Mycenaceae 2 12 5.74 丝盖伞属 Inocybe 5 2.39
多孔菌科 Polyporaceae 8 14 6.70 蜡蘑属 Laccaria 5 2.39
红菇科 Russulaceae 3 23 11.00 小皮伞属 Marasmius 6 2.87
小菇属 Mycena 11 5.26
光柄菇属 Pluteus 5 2.39
红菇属 Russula 17 8.13
栓菌属 Trametes 5 2.39
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