The Mediating Role of Resource Allocation Optimization in AI-Enhanced Corporate Performance: An Integrated Framework

The application of artificial intelligence (AI) is a key factor to promote the sustainable development of the global economy. Based on the panel data of A-share listed companies from 2001 to 2022, this study explores the promoting effect and influence mechanism of AI on the business performance of high-tech enterprises. The study found that the development of AI technology effectively improves the business performance of high-tech enterprises. Mechanism analysis shows that AI technology can improve the overall operating performance of enterprises by improving the mechanism of enterprise factor structure. Further analysis shows that there are significant regional differences in the business performance of enterprises, with the strongest positive impact on high-tech enterprises in the eastern region. This study enriches the research on the influencing factors of the business performance of high-tech enterprises and provides reference for improving the business performance of high-tech enterprises, strengthening the data-driven policy, and building a perfect AI system.