【摘要】 以数字化促进绿色转型发展是制造企业当下及未来发展的重要方向，诸多研究表明，制造企业实施数字化转型能降低交易成本，提高财务绩效，然而交易成本的降低是否有助于企业绿色创新水平的提升在既有研究中尚不多见。此外，人工智能已经成为支持制造企业实现绿色智能制造的新技术，那么采纳人工智能技术是否对制造企业基于数字化转型促进绿色创新起到正向协同作用有待验证。以2011—2020年中国上市制造企业为样本进行实证分析，结果表明：制造企业实施数字化转型能够提高自身的绿色创新水平，在产业聚集程度较高的制造企业和装备制造业中，数字化转型促进绿色创新的效果更显著。机制分析显示，数字化转型既能降低内部交易成本，同时还能降低外部交易成本，包括提高交易频率、减少交易不确定性、降低资产专用性，从而提高制造企业的绿色创新水平。而人工智能在数字化转型提升制造企业绿色创新水平的过程中起到正向调节作用。由此可见，制造企业可在数字化转型基础上，积极应用人工智能技术，加快提高绿色创新水平。更多还原

【Abstract】 Promoting green transformation and development through digitalization is an important direction for the current and future development of manufacturing enterprises. Existing studies show that digital transformation can reduce transaction costs and improve financial performance. However, whether the reduction of transaction costs contributes to the improvement of enterprises’ green innovation levels has received limited attention. In addition, artificial intelligence has become an important new technology supporting manufacturing enterprises in achieving green intelligent manufacturing, and whether the adoption of artificial intelligence plays a positive synergistic role in promoting green innovation based on digital transformation remains to be verified. Using Chinese listed manufacturing enterprises from 2011 to 2020 as the research sample, this study conducts an empirical analysis. The results show that digital transformation significantly improves the green innovation level of manufacturing enterprises, and this effect is more pronounced in enterprises with higher industrial agglomeration and in the equipment manufacturing industry. Mechanism analysis indicates that digital transformation can reduce both internal and external transaction costs, including increasing transaction frequency, reducing transaction uncertainty, and lowering asset specificity, thereby enhancing green innovation. Furthermore, artificial intelligence plays a positive moderating role in the process by which digital transformation promotes green innovation. These findings suggest that manufacturing enterprises can actively apply artificial intelligence technologies on the basis of digital transformation to accelerate the improvement of green innovation levels.更多还原