| 企业新质生产力对数据资产价值的影响研究 |
| Research on the Impact of Enterprise’s New Quality Productive Forces on the Value of Data Assets |
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| 中文关键词:新质生产力 数据资产价值 大语言模型 |
| 英文关键词:new quality productive forces data asset value large language models |
| 基金项目:国家社会科学基金一般项目（21BGL114）。 |
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| 中文摘要: |
| 新质生产力是以科技进步为驱动力，以数字信息技术为主要依托的先进生产力。基于2011-2022 年A 股相关行业上市公司为样本，使用文本分析法构建企业层面新质生产力指标，运用多元线性回归方法对新质生产力提升数据资产价值的作用机制和影响效应进行实证检验。研究发现：企业新质生产力通过增强数据收集处理能力和数据深度开发能力促进数据资产价值的形成和提升；管理层权力、信息披露质量以及地区数字经济发展水平正向调节新质生产力对数据资产价值的促进作用，数字技术市场竞争程度减弱了新质生产力对数据资产价值的积极影响。研究结论对企业在不同情境下发挥新质生产力对数据资产价值的提升作用、实现高质量发展具有实践指导意义。 |
| 英文摘要: |
| New quality productive forces refer to advanced productivity driven by scientific and technological progress, primarily relying on digital information technology. By using a sample of A-share listed companies in related industries from 2011 to 2022, this study constructs an enterprise-level indicator for new quality productive forces through text analysis and employs multiple linear regression methods to empirically examine the mechanism and impact eff ects of how new quality productive forces enhance the value of data assets. The fi ndings reveal that enterprise new quality productive forces promote the formation and enhancement of data asset value by strengthening capabilities in data collection, processing, and deep development. Managerial power, the quality of information disclosure, and the level of regional digital economic development positively moderate the eff ect of new quality productive forces on enhancing data asset value, while the intensity of competition in digital technology markets mitigates their positive impact on data asset value. These conclusions provide practical guidance for enterprises to leverage new quality productive forces to enhance the value of data assets and achieve high-quality development under various circumstances. |
| 柳永天,侯珏,毕晓方.企业新质生产力对数据资产价值的影响研究[J].科学决策,2025,(04):142~166 |
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