摘要
随着中国数字经济的发展,数据资产已成为企业重要的生产要素之一。本文基于我国2011年—2022年上市公司数据,探讨企业数据资产对企业新质生产力的影响与作用机制。实证研究发现,数据资产能够有效提升企业新质生产力。作用机制显示,数据资产要素通过缓解企业融资约束与促进ESG表现进而提升企业的新质生产力。企业地区属性异质性检验发现,样本企业显著性无明显差异,促进效果在中西部企业中较为明显。同时,非高科技企业和重污染企业的促进效果更为突出。因此,政府应当鼓励企业规模应用数据资产要素,实现创新高质量发展新格局;企业也应该发挥数据资产要素功能优势,提升企业资源获取与信息治理能力;同时,中西部、非高科技与重污染企业更应当合理利用数据资产要素特点,实现生产力从“旧质”向“新质”的突破。
With the development of China's digital economy,data assets have become one of the important production factors for enterprises.Based on the data of listed companies in China from 2011 to 2022,this paper discusses the influence and mechanism of enterprise data assets on the new quality productivity of enterprises.Empirical research has found that data assets can effectively enhance the new quality productivity of enterprises.The mechanism shows that data asset elements enhance the new quality productivity of enterprises by alleviating financing constraints and promoting ESG performance.The heterogeneity test of enterprise regional attributes shows that there is no significant difference in the significance of sample enterprises,and the promotion effect is more obvious in enterprises in the central and western regions.Meanwhile,the promotion effect of non high-tech enterprises and heavily polluting enterprises is more prominent.Therefore,the government should encourage enterprises to apply data asset elements on a large scale to achieve a new pattern of innovative and high-quality development.Enterprises should also give full play to the functional advantages of data asset elements to improve their resource acquisition and information governance capabilities.At the same time,the central and western regions,non high-tech and heavily polluting enterprises should make reasonable use of the characteristics of data asset elements to achieve a breakthrough in productivity from"old quality"to"new quality".
作者
余鑫鑫
郑毅
于沁涛
Yu Xinxin;Zheng Yi;Yu Qintao
出处
《企业经济》
北大核心
2025年第1期130-139,共10页
Enterprise Economy
基金
国家自然科学基金项目“数字化转型对制造业企业创新质量的影响:作用机制、边界条件和政策研究”(项目编号:72374050)
广东省哲学社会科学共建项目“人口老龄化对企业数字化转型的影响研究:理论分析及实证检验”(项目编号:GD23XGL028)
广东省哲学社会科学规划2023年度学科共建项目“分层股权激励公平性与企业创新行为:影响机制与经济后果”(项目编号:GD23XGL001)。
关键词
数据资产要素
新质生产力
融资约束
ESG表现
超效率SBM法
data asset elements
new quality productivity
financing constraints
ESG performance
super-efficient SBM method
