关键词: 人工智能, 企业合规, 政府数字化转型, 技术应用

Abstract: Artificial Intelligence (AI), as a key driving force of the new round of technological revolution, is reshaping the business ecosystem and governance models. Based on data from Chinese A-share listed firms from 2011 to 2023, this study empirically examines the impact of urban AI industry density on corporate compliance behavior. The findings reveal that urban AI industry density significantly promotes corporate compliance. In terms of influencing mechanisms, urban AI industry density fosters compliance synergistically through external regulation and internal control. On one hand, externally, higher AI density empowers government digital transformation, thereby strengthening regulatory deterrence regarding information disclosure, which compels firms to adhere to laws, regulations, and industry norms, resulting in passive compliance. On the other hand, internally, it facilitates the corporate application of AI technology, which optimizes internal control actions to align with organizational commitments, thereby inducing active compliance. Further analysis indicates that this positive effect is more pronounced in firms with low tax contributions and high levels of tax avoidance, as well as in regions with a higher supply of legal services. These findings provide theoretical implications for the government to optimize technological governance tools and foster an “AI + Integrity” corporate credit system.

Key words: Artificial Intelligence, Corporate Compliance, Government Digital Transformation, Technology Application