CEO绿色经历对企业人工智能应用的影响研究  

Research on the Impact of CEO’s Green Experience on the Application of Artifi cial Intelligence in Enterprises

作　　者：罗忠莲 伍月 李洁 刘语彤 LUO Zhong-lian;WU Yue;LI Jie;LIU Yu-tong

机构地区：[1]江西师范大学财政金融学院 [2]南昌大学经济管理学院

出　　处：《科学决策》2025年第1期41-68,共28页Scientific Decision Making

基　　金：国家社会科学基金青年项目(24CJY045)。

摘　　要：数字经济时代,企业亟需借助人工智能促进数智化转型升级、推动绿色技术创新。选取2010-2023年我国沪深A股上市企业数据,实证考察CEO绿色经历对企业人工智能应用的影响效应及其作用机制。研究发现:CEO绿色经历能够显著促进企业人工智能应用,该结论经过工具变量法、倾向得分匹配法、Heckman两阶段法及一系列稳健性检验之后仍成立;高质量内部控制正向调节了CEO绿色经历对企业人工智能应用的促进效应;CEO绿色经历对企业人工智能应用的促进效应在国有企业、管理者短视水平较低、东部和中部区域、经济政策不确定性较低的样本中更显著;CEO绿色经历能够通过绿色金融科技、创新研发投入两条渠道促进企业人工智能应用。实证结果有利于拓展CEO绿色经历的经济后果及企业人工智能应用的影响因素研究,为政府制定人工智能相关政策提供经验证据支持。In the era of digital economy,enterprises urgently need to use artifi cial intelligence to promote digital and intelligent transformation and upgrading,and promote green technology innovation.Based on the data of A-share listed companies in Shanghai and Shenzhen in China from 2010 to 2023,this paper empirically examines the impact of CEO’s green experience on the application of artifi cial intelligence in enterprises and its mechanism.The results show that the CEO’s green experience can signifi cantly promote the application of enterprise artifi cial intelligence,and this conclusion is still valid after the instrumental variable method,the propensity score matching method,the Heckman two-stage method and a series of robustness tests.The promotion eff ect of CEO green experience on enterprise AI application is more signifi cant in the samples of state-owned enterprises,low short-sightedness of managers,eastern and central regions,and low economic policy uncertainty.The empirical results are helpful to expand the research on the economic consequences of CEO’s green experience and the influencing factors of enterprise AI application,and provide empirical evidence support for the government to formulate AI-related policies.

关 键 词：CEO绿色经历 人工智能应用 绿色金融科技 创新研发投入 

分 类 号：F235.99[经济管理—会计学]