Based on financial report data from A-share listed companies in Shanghai and Shenzhen Stock Exchanges from 2011 to 2022, a systematic investigation was conducted on the impact of enterprise artificial intelligence development level on new quality productive forces. The research results explicitly demonstrated that the widespread application of artificial intelligence significantly enhanced enterprise new quality productive forces. Through in-depth mechanism analysis, two major pathways were identified through which artificial intelligence improved new quality productive forces： promoting intelligent innovation (digitalization and technological innovation) and optimizing resource allocation efficiency through improved operational efficiency (including fixed asset turnover and working capital turnover). Heterogeneity analysis further indicated that artificial intelligence exhibited particularly significant positive effects on profit growth, small and medium-sized enterprises, and non-state-owned enterprises. Moderation effect analysis revealed substantial differences in artificial intelligence's impact on new quality productive forces under varying financing environments and investment efficiency conditions. These findings provided novel perspectives for understanding artificial intelligence's specific roles across different enterprise types. The empirical evidence also offered guidance for policymakers and enterprise managers on leveraging artificial intelligence technology to promote high-quality enterprise development.