【摘要】 基于2010—2024年中国上市企业数据，采用实证分析方法考察人工智能对企业绿色转型的影响及其作用机制。研究结果显示：人工智能对企业绿色转型有显著的促进作用，且主要通过绿色技术创新和ESG表现这两条路径来促进企业绿色转型发展；异质性分析表明，相较于非国有企业，国有企业在人工智能驱动绿色转型的表现中更为突出，揭示了人工智能对企业绿色转型的关键作用，为实现“双碳”目标与高质量发展提供了经验证据。更多还原

【Abstract】 Based on data from Chinese listed companies from 2010 to 2024, this study uses empirical analysis to examine the impact of artificial intelligence on corporate green transformation and its mechanisms. The results show that artificial intelligence significantly promotes corporate green transformation; it mainly facilitates this development through two channels: green technological innovation and ESG performance. Heterogeneity analysis indicates that, compared to non-state-owned enterprises, state-owned enterprises demonstrate a more pronounced effect in AI-driven green transformation. The study reveals the crucial role of artificial intelligence in corporate green transformation, providing empirical evidence for achieving the "dual carbon" goals and high-quality development.更多还原