(METAVERSE 2026) Cultivating New Quality Productive Forces in Enterprises: An Analysis of the Driving Role of Artificial Intelligence Applications

Drawing upon a sample of Chinese A-share listed companies from 2015 to 2025, this study empirically examines the impact of artificial intelli-gence (AI) technologies on corporate "new quality productive forces" and investi-gates the underlying mechanisms at play. The findings reveal that the appli-cation of AI technologies significantly enhances corporate new quality pro-ductive forces; this conclusion remains robust even after addressing en-dogeneity issues through the instrumental variable method. Mechanism anal-ysis indicates that optimizing asset structures and enhancing the effectiveness of internal con-trols constitute the core pathways through which AI technol-ogies empower the development of corporate new quality productive forces. Heterogeneity analysis further demonstrates that this facilitative effect is par-ticularly pro-nounced among state-owned enterprises, large-scale enterprises, and manu-facturing firms. Based on these findings, the study recommends that the gov-ernment strengthen policy guidance and support to promote the widespread adoption and deep integration of AI technologies. Concurrently, enterprises should tailor their strategies to their specific operational realities, leveraging AI to optimize asset structures and refine internal management, thereby fos-tering new quality productive forces through intelligent trans-formation to drive high-quality corporate development.