人工智能、高新技术企业认定与企业创新模式OACHSSCD

Artificial intelligence is the core driving force fueling the new wave of technological revolution and industrial transformation.Whether it can redirect firms from strategic innovation back to substantive innovation constitutes an urgent and vi-tal research question.Drawing on the quarterly panel data of A-share listed companies on the Shanghai and Shenzhen stock ex-changes spanning January 2017 to September 2025,this paper adopts a two-way fixed-effects model to empirically examine the impact effect and transmission mechanism of artificial intelligence on corporate innovation modes,as well as the moderating effect of high-tech enterprise certification.The paper also integrates the Heckman two-stage model,instrumental variable method and double machine learning to resolve endogeneity issues and conduct robustness tests.The research finds that artificial intelligence generates a significant stimulating effect on substantive innovation and substantially constrains strategic innovation.The results of mechanism analysis show that artificial intelligence can promote substantive innovation by enhancing the knowledge richness and data integration efficiency of enterprises and suppress strategic innovation by improving the quality of internal control and informa-tion transparency of enterprises.The analysis results of the moderating effect show that high-tech enterprise certification strength-ens the promoting effect of artificial intelligence on enterprises'substantive innovation and the inhibiting effect of artificial intelli-gence on enterprises'strategic innovation.