Abstract: Artificial Intelligence (AI) has become a significant driving force leading economic and social transformation, exerting a profound impact on the innovation practices of high-tech enterprises. Taking China's A-share listed high-tech enterprises from 2013 to 2023 as the research subjects, this paper empirically examines the impact of AI technology application on the innovation efficiency of high-tech enterprises using Ordinary Least Squares (OLS) regression, as well as the boundary conditions played by effective markets and proactive governments. The research findings indicate that the application of AI technology can significantly enhance the innovation efficiency of high-tech enterprises, and this conclusion remains valid after a series of robustness tests. Furthermore, the application of AI technology has a stronger promoting effect on the innovation efficiency of large enterprises, mature enterprises, enterprises in regulated industries, and enterprises in the eastern region. Further analysis results show that both an effective market and a proactive government can strengthen the enhancing effect of AI technology application on the innovation efficiency of high-tech enterprises. Based on the above research conclusions, it is suggested that measures such as strengthening data platforms and policy guarantees, constructing a technology integration system with differentiated policies, and enhancing the collaborative governance of effective markets and proactive governments should be taken to better leverage the empowering effect of AI on enhancing the innovation efficiency of high-tech enterprises.