摘要
数据资产化的本质是将数据资源转化为能够为企业或组织带来经济利益和竞争优势的资产,选取2007—2023年中国沪深A股上市公司为研究对象,探究数据资产化与企业高质量发展的关系。研究发现,企业进行数据资产化,能够显著促进其高质量发展,表现为较高的数据资产化能够提升企业的全要素生产率。进一步考察其中的影响机制,结果发现数据资产化可以提升企业的创新投入,改善企业的创新效率,即数据资产化可以通过创新驱动来促进企业高质量发展。考察不同市场竞争环境的影响,研究发现较高的市场竞争环境可以强化数据资产化对企业高质量发展的提升作用,这说明数据资产化是企业应对外部竞争的一种有效方式。基于产权性质进行分析,结果表明,对于国有企业而言,数据资产化对其高质量发展的提升作用更显著。研究结果为企业利用数据资产实现高质量发展提供策略参考,也为政策制定者推动数据资产化给予决策支撑。
The essence of data assetization is to transform data resources into assets that can bring economic benefits and competitive advantages to enterprises or organizations.This article selects Chinese A-share listed companies from 2007 to 2023 as the research object to explore the relationship between data assetization and highquality development of enterprises.Research has found that data assetization by enterprises can significantly pro⁃mote their high-quality development,as higher data assetization can enhance the total factor productivity of enter⁃prises.Further examination of the impact mechanism reveals that data assetization can enhance a company’s inno⁃vation investment and improve its innovation efficiency.In other words,data assetization can promote high-quality development of enterprises through innovation driven approaches.By examining the impact of different market com⁃petition environments,the study found that a higher market competition environment can enhance the role of data assetization in promoting high-quality development of enterprises.This indicates that data assetization is an effec⁃tive way for enterprises to cope with external competition.Finally,based on the nature of property rights,the analy⁃sis shows that for state-owned enterprises,data assetization has a more significant effect on improving their highquality development.This study provides strategic references for enterprises to use data to achieve high-quality de⁃velopment,and also provides decision support for policy makers to promote data assetization.
作者
陈富永
曾晓
CHEN Fu-yong;ZENG Xiao(School of Accounting,Chongqing Technology and Business University,Chongqing 400067,China;School of Management,Guangdong University of Technology,Guangzhou 510520,China)
出处
《经济问题》
北大核心
2025年第6期30-37,共8页
On Economic Problems
基金
重庆市教委科学技术项目“绿色低碳发展背景下自然资源资产离任审计评价指标体系构建及实施研究”(KJQN202301204)。
关键词
数据资产化
企业高质量发展
创新驱动
市场竞争
data assetization
high quality development of enterprises
innovation driven
market competition
作者简介
陈富永,管理学博士,重庆工商大学会计学院讲师,研究方向:财务理论、资本市场与区域经济;通讯作者:曾晓,管理学博士,广东工业大学管理学院讲师,研究方向:ESG治理、企业创新。
