The rapid development of artificial intelligence (AI) technology has brought significant opportunities for enterprise management, while also posing new governance challenges. As a critical governance pathway for mitigating value deviations, ethical risks, and security risks, AI value alignment in enterprises has garnered increasing attention. In contrast, domestic research in this field is still in its infancy. In view of this, this paper systematically reviews and synthesizes existing literature, clarifies the conceptual connotation, structural dimensions, and measurement approaches of AI value alignment, constructs a mechanism for its realization, and sorts out the antecedents and consequences of AI value alignment in enterprises to form an integrated understanding framework. Finally, future research directions in this field are prospected. This paper contributes to a deeper understanding of AI value alignment and provides a reference for empirical research and practical applications of AI value alignment in enterprises in the domestic context.