206 
146人工智能技术的迅速发展为企业管理带来了重要机遇，也提出了新的治理挑战。企业人工智能价值对齐作为降低价值偏离、伦理风险和安全风险的重要治理路径，受到越来越多的关注。相较而言，国内相关研究仍处于起步阶段。鉴于此，本研究对现有文献进行系统性梳理和归纳，阐明人工智能价值对齐的概念内涵、结构维度及其测量方式，构建人工智能价值对齐的实现机制，并对企业人工智能价值对齐的前因和效应进行梳理，形成整合性的理解框架，最后对该领域的未来研究方向进行展望。本研究有助于促进对人工智能价值对齐的深层次理解，并为国内企业人工智能价值对齐的实证研究和实践应用提供参考。
企业人工智能价值对齐：研究进展与未来展望
摘要
参考文献
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引用本文
王雁飞, 张晓念, 朱瑜. 企业人工智能价值对齐：研究进展与未来展望[J]. 外国经济与管理, 2026, 48(8): 77-94.
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