| 数据资产化的供应链外溢效应 |
| Spillover Eff ect of Data Capitalization: Analysis Based on the Perspective of Cost Stickiness |
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| 中文关键词:数据资产 成本粘性 供应链管理 溢出效应 |
| 英文关键词:data assets cost stickiness macro tax burden supply chain spillover effect |
| 基金项目:国家自然科学基金项目（72241419）；全国财政科研协作课题（2024XZ14）。 |
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| 中文摘要: |
| 在数字经济时代，数据资产化作为推动经济高质量发展的重要动力，对产业链生产活动的作用值得深入探讨。本文以文本挖掘技术为依托，通过文本分析测算了上市公司层面的数据资产化水平。基于成本粘性理论，本文以2007-2022 年中国沪深A 股上市公司为对象，实证考察了企业数据资产化程度对客户企业成本粘性的影响及其机制，并深入探究了数据资产化供应链外溢效应的异质性及其进一步经济后果。研究发现，数据资产化通过提升客户企业的资源配置效率缓解了其成本粘性，这一效应在供应商影响力较大时更为显著，数据资产化还提升了供应链的整体韧性。本文在理论上丰富了数据资产化的经济后果，并为数据资产化的政策推广和强化供应链管理提供了一定的启示。 |
| 英文摘要: |
| In the digital era, data capitalization serves as an important driving force for promoting high-quality economic development. Using data samples of Chinese listed companies, this paper empirically examines the spillover eff ect of enterprise data capitalization on customer cost stickiness and its mechanism, and further explores the heterogeneity of the spillover eff ect. We found that data capitalization signifi cantly alleviates the cost stickiness of client enterprises, helping them reduce costs and enhance effi ciency. The mechanism test shows that the data
capitalization alleviates the cost stickiness of client enterprises by improving the effi ciency of resource allocation of client enterprises. The heterogeneity test reveals that the spillover eff ect of data assets is more signifi cant when the infl uence of suppliers is greater. In addition, data capitalization also enhances the overall resilience of the supply chain. This paper enriches the infl uencing mechanism of data capitalization in theory and provides certain practical guidance and enlightenment for the policy promotion of data capitalization and the strengthening of supply chain resilience. |
| 凌子曦,王志刚,林心田.数据资产化的供应链外溢效应[J].科学决策,2025,(11):107~133 |
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