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At present, the environmental costs of a large number of enterprises in China remain high. Exploring can the introduction of artificial intelligence effectively control the environmental costs of enterprises has significant importance. The financial data of Shanghai and Shenzhen A-share listed companies from 2013 to 2023 was collected to empirically test the relationship between the artificial intelligence level of enterprises and environmental costs. The research findings are as follows there is a significantly negative correlation between the introduction of artificial intelligence technology and the environmental costs of enterprises. The mechanism of action shows that the development of artificial intelligence by enterprises reduces their environmental costs through the mediating effects of alleviating financing constraints, improving the quality of internal control, and enhancing the quality of innovation. The heterogeneity analysis indicates that the impact of artificial intelligence on environmental costs varies under different enterprise scales and industry attributes.
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| 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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