基于战略导向理论，将人工智能导向界定为企业围绕人工智能形成的战略认知与组织行动逻辑，并探究其对创新绩效的影响及多维环境复杂性的调节作用。构建由127个关键词组成的企业人工智能导向词典，利用2016~2023年中国A股上市公司数据，采用负二项回归模型进行实证检验。研究表明：企业人工智能导向显著提升了创新绩效，管理复杂性强化了这一关系，而技术复杂性、市场复杂性与竞争复杂性则削弱了这一关系。

Grounded in strategic orientation theory, this study conceptualizes artificial intelligence (AI) orientation as a firm’s strategic cognition and organizational action logic centered on AI and examines its impact on innovation performance as well as the moderating effects of multidimensional environmental complexity. To empirically test the proposed relationships, this study develops a corporate AI orientation dictionary consisting of 127 keywords and analyzes data from Chinese A-share listed firms from 2016 to 2023 using negative binomial regression models. The results show that AI orientation significantly enhances innovation performance, managerial complexity strengthens this relationship, whereas technological complexity, market complexity, and competitive complexity weaken it.