人工智能可供性对实体经济高质量发展的影响

——基于政府财税激励的调节效应

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中图分类号：F124；TP18 文献标识码：A 文章编号：1007-5097（2025）12-0044-10

The Impact ofArtificial Intelligence Availability on the High-QualityDevelopment of the Real Economy： Based on the Moderating Effect of Government Financial and Tax Incentives

LIU Yuhan1，2 （1.School of Law，Liaoning University，Shenyang 11Oo36，China; 2.Department of Public Administration，National Tax Institute（Dalian），Dalian116Ooo，China）

Abstract：Thisarticle is basedonpaneldatafrom30 provincial-leveladministrativeregions in China from2013 to 2023， systematicallstudiestheimpactofartificialintelligenceavailabilityonthehigh-qualitydevelopmentof thereal economyandthemoderating efectof governmentfinancialand tax incentives.Theresults indicatethatartificial inteligenceavailabilityhasapositiveimpactonthehigh-qualitydevelopmentof thereal economy;comparedto inlandareas andregionswith weaker intellectual propertyprotection，theempowering effectofartificialintellgenceavailabilityon high-qualitydevelopmentof thereal economyis more significant incoastal areasandregions with strongerintellectual property protection;taxincentivesandfiscalsubsidiescanenhancethepromotingefectofartificialintellgenceavailabilityonthehigh-qualitydevelopmentoftherealeconomy;withthecontinuousimprovementoftheavailabilitylevelofartificial intellgence，thepromoting effctof artificial intellgenceavailabilityonthe high-qualitydevelopmentof thereal economy is gradually increasing.

Keywords：artificialintelligenceavailability;high-qualitydevelopmentof thereal economy;governmentfinancialand taxincentives; coordinated development of industrial system

一、引言与文献综述

作为一国的财富之源，实体经济是中国在国际经济竞争中赢得发展主动权的立身之本[1]。（剩余13588字）