The development of artificial intelligence in China exhibits disparities across industries and regions. This paper constructs a dual-sector model comprising intelligent and non-intelligent enterprises to explore the impact of artificial intelligence on the research and development (R&D) value of enterprises, thus promoting the reallocation of production factors. The research reveals the following findings: within the Same Industry，artificial intelligence will elevate the R&D value of intelligent enterprises within the same industry, leading to the elimination of outdated production capacity and fostering the transformation and upgrading of intelligent enterprises. Across different industries, the advancement of artificial intelligence technology will enhance the production efficiency of intelligent enterprises. However, due to price and demand effects, non-intelligent enterprises will reap greater benefits, impeding their transformation and upgrading. Government subsidy policies will encourage the development of capital-intensive directions for intelligent enterprises, while the non-intelligent sector will gravitate towards labor-intensive enterprises. As both sectors achieve intelligent production, with the progression of artificial intelligence technology, the shares of labor income and capital income in both sectors will tend to converge. Society will then enter a stage of balanced development driven by artificial intelligence. In conclusion, this article addresses the uneven development of artificial intelligence in China through the lens of a two-sector model, investigating how artificial intelligence impacts R&D value and subsequently stimulates the reconfiguration of production elements within enterprises. The study underscores the importance of government policies in fostering balanced development, particularly as artificial intelligence becomes pervasive across diverse industries.