Research on the Evaluation of Sustainable Development Capability of Artificial Intelligence Enterprises

随着数字经济和绿色发展的加速发展，人工智能企业可持续发展能力评价研究进入新的发展阶段。本研究以人工智能行业特征为基础，构建了财务绩效、社会责任和创新能力三类视角构成的综合评价框架，并对2023年人工智能概念股上市公司数据进行实证分析，结果显示：(1) 人工智能上市公司可持续发展能力总体呈现“橄榄型”分布，社会和创新是大部分人工智能上市公司的瓶颈。(2) 财务绩效对可持续发展影响更大，财务绩效与可持续发展能力是正相关关系。(3) 创新投入与财务表现存在结构性矛盾，存在部分人工智能上市企业创新投入越大，反而财务绩效更差，从而制约上市公司整体可持续发展能力的提高。针对结果，本文对人工智能上市公司可持续发展能力的探索和发现的不足提出一些有效的解决方法。With the accelerated development of the digital economy and green development, the research on the evaluation of the sustainable development capability of artificial intelligence enterprises has entered a new stage of development. Based on the characteristics of the artificial intelligence industry, this study constructs a comprehensive evaluation framework consisting of three types of perspectives: financial performance, social responsibility and innovation ability, and empirically analyzes the data of listed companies in the conceptual stock of artificial intelligence in 2023. The results show that: (1) The sustainable development ability of AI listed companies generally shows an “olive-shaped” distribution, and the environment, society and innovation are the bottlenecks of most AI listed companies. (2) Financial performance has a greater impact on sustainable development, and financial performance is positively correlated with sustainable development capability. (3) There is a structural contradiction between innovation investment and financial performance, there exists a part of AI-listed companies with greater innovation investment, but worse financial performance, thus restricting the improvement of the overall sustainable development ability of listed companies. In response to the results, this paper proposes some effective solutions to the exploration of the sustainable development capability of AI listed companies and the deficiencies found.