摘要
随着我国数字化进程的全面推进和生产力水平的快速发展,数据资产对企业管理和运营具有关键作用,新质生产力的提出也为企业发展带来了新的机遇。文章基于2012年-2022年沪深A股上市公司数据,运用熵值法构建新质生产力水平指标,实证分析数据资产对新质生产力的影响。研究发现,数据资产可能有助于提高新质生产力。异质性研究发现,高科技、非重污染和东部产业数据资产对新质生产力提升影响较大。机制研究表明,数据资产加速数字化转型、提升人力资本、提高创新水平,有助于提高新质生产力。因此,为提高新质生产力,企业应集中精力发展数据资产,加大对人力资本和创新的投入,加快数字化转型。政府相关部门应通过各种政策手段加强财政支持,减税降费,促进数据资产构建和新质生产力发展。
With the comprehensive advancement of digitalization and the rapid development of productivity,data assets play a crucial role in business management and operations.The introduction of new quality productivity has also brought new opportunities for enterprise development.This study,based on a sample of A-share listed companies from 2012 to 2022,empirically explores the impact of data assets on new quality productivity.The research finds that data assets can help improve new quality productivity.Heterogeneity analysis shows that data assets in high-tech,non-heavy pollution,and eastern industries have a greater impact on enhancing new quality productivity.Mechanism analysis indicates that data assets accelerate digital transformation,enhance human capital,and improve innovation levels,which contribute to the improvement of new quality productivity.Therefore,to enhance new quality productivity,enterprises should focus on developing data assets,increase investment in human capital and innovation,and accelerate digital transformation.Relevant government departments should strengthen fiscal support through various policy measures,reduce taxes and fees,and promote the construction of data assets and the development of new quality productivity.
作者
李鼎曌
包亚榕
Li Dingzhao;Bao Yarong(Sichuan Institute of Industrial Technology,Sichuan 618500)
出处
《中国资产评估》
2025年第7期9-20,共12页
Appraisal Journal of China
关键词
数据资产
新质生产力创新水平
数字化转型
Data assets
New quality productivity
Innovation level
Digital transformation
