Abstract: The deep penetration of artificial intelligence technology is reshaping the human resource management paradigm of small and medium-sized enterprises, providing automated tools for cost control and creating data-driven conditions for improving innovation efficiency. However, small and medium-sized enterprises generally face contradictions such as an imbalance between technology investment and cost savings, and obstacles to human-machine collaboration that hinder innovation in practice. Based on the technology acceptance model and innovation theory, this article constructs an analytical framework for "optimizing the cost structure of AI tool application and dynamic balance of innovation efficiency transformation". Combining typical cases, it analyzes the bidirectional impact mechanism of artificial intelligence on human resource costs and innovation efficiency. Finally, a balanced path is proposed from four dimensions: tool adaptation, process reconstruction, capability upgrading, and mechanism guarantee, providing theoretical reference and practical guidance for small and medium-sized enterprises to achieve coordinated development of "cost reduction" and "efficiency improvement" in the era of artificial intelligence.
Jiang et al. (Mon,) studied this question.