人工智能技术如何促进制造企业转型升级？——基于数据要素与内部控制的链式中介作用

What mechanisms does Artificial Intelligence Technology (AI) employ to foster the Transformation and Upgrading of Manufacturing Firms: A Chain-mediated Role of Data element and Internal control

摘要:

随着人工智能技术日渐成为制造业转型升级的核心动力,企业在数据资源的整合应用及内部管理方面的不足,已成为制约其在人工智能驱动下转型升级的主要障碍。为了解决这一问题,本研究基于资源编排理论,以2007—2022年中国制造业A股上市公司为样本,实证研究人工智能技术对制造企业转型升级的影响和作用机制。研究发现:①人工智能技术对制造业企业转型升级具有显著正向影响,该结论在经过一系列内生性和稳健性分析后依旧成立；②人工智能技术可以通过增强数据要素应用水平、提升内部控制质量两个独立中介效应及两者链式中介效应促进制造企业转型升级；③人工智能技术对非国有、技术型并购型、技术变化较快行业与高科技行业的制造企业转型升级的影响较大。研究结论扩展了人工智能技术在制造企业转型与升级过程中的作用机理,同时为增强其转型与升级能力提供了理论基础和实践参考。

Abstract:

As AI technology has progressively emerged as the pivotal catalyst for the evolution and advancement within the manufacturing sector, the insufficiency of the integration and application of data resources and internal management of enterprises has become the main obstacle restricting their upgrading, propelled by artificial intelligence. In order to solve this problem, based on the resource scheduling theory, this research utilizes a sample of Chinese A-share listed manufacturing firms from the years 2007 to 2022, conducting an empirical examination of the influence and underlying dynamics of artificial intelligence on the sector''s transformation and advancement. The findings are as follows: (1) The integration of artificial intelligence profoundly elevates the transformation and enhancement of manufacturing firms in a markedly affirmative manner, and this conclusion is still valid after a series of endogenous and robust analyses; (2) Artificial intelligence technology can promote the transformation and upgrading of manufacturing enterprises by enhancing the application level of data elements and improving the quality of internal control through two independent intermediary effects and their chain intermediary effects;(3) The impact of artificial intelligence is notably substantial in the realm of manufacturing, especially for non-state-owned entities participating in technology-centric M&A activities, and within sectors that are subject to rapid technological advancements and those that are classified as high-tech. The research delineates the operational pathways of artificial intelligence in the context of manufacturing sector modernization and advancement, thereby providing a foundational rationale and actionable guidance for the enhancement of their transformative and scaling capabilities.