企业经济

作为国民经济支柱产业的制造业，可借助人工智能实现高质量发展。本文基于2010—2024年中国A股3288家制造企业数据，实证检验人工智能对制造业全要素生产率的影响及作用机制。研究发现：人工智能可以显著提升制造业全要素生产率，人工智能通过优化人力资本结构、提升创新能力以及推动耐心资本形成与积累来提升制造企业全要素生产率；内部控制质量在两者之间发挥显著的正向调节作用，且该调节效应存在门槛特征；人工智能对制造业全要素生产率的促进效应在企业规模、产权性质、行业属性与审计质量等方面存在显著的异质性差异。基于此，提出以下建议：完善“人工智能+制造”政策供给，提升数字生产效率；深化人工智能与创新协同，培育制造业新质生产力；健全金融支持与外部监督机制，放大智能赋能效应；推进差异化分类施策，增强人工智能赋能精准性。

As a pillar industry of the national economy, manufacturing can achieve high-quality development through the application of artificial intelligence. Based on the data of 3,288 manufacturing enterprises listed on the A-share market from 2010 to 2024, this paper empirically examines the impact of artificial intelligence on the total factor productivity of manufacturing and its mechanism of action. The research finds that artificial intelligence can significantly enhance the total factor productivity of manufacturing.It improves the total factor productivity of manufacturing enterprises by optimizing the structure of human capital, enhancing innovation capabilities, and promoting the formation and accumulation of patient capital. Internal control quality exerts a significant positive moderating effect between the two, and such moderating effect presents threshold characteristics.The promoting effect of artificial intelligence on manufacturing total factor productivity shows significant heterogeneity in enterprise scale, property right nature, industry attributes and audit quality.Accordingly,the following suggestions are put forward: improve policy support for the integration of artificial intelligence and manufacturing to boost digital production efficiency; deepen the coordination between artificial intelligence and innovation to foster new quality productive forces in the manufacturing sector; optimize financial support and external supervision mechanisms to amplify the empowering effect of intelligence; and implement differentiated targeted policies to enhance the precision of AI-driven empowerment.