摘要
数据要素是推动我国数字经济发展的核心要素。以2009—2021年我国A股非金融行业上市公司为研究样本,根据企业数据资产的定义和形成要素构建指标体系,采用主成分分析法测算我国上市公司的数据资产,实证检验企业数据资产对企业产能利用率的影响。研究结果表明,企业数据资产有助于提升企业的产能利用率。机制检验分析发现,提高产品市场份额、抑制管理层跟风投资、提升资源配置效率、助力企业转型升级是企业数据资产提升企业产能利用率的重要途径。进一步研究发现,企业数据资产还能通过提升企业产能利用率来改善企业业绩和提升企业未来价值。为此,政府应进一步鼓励企业构建数字信息系统,增加数字技术研发投入,加快企业数据资产的应用,同时完善数据要素交易市场的构建,助力企业数据资产的形成,来推动企业的高质量发展。
Data factor is the core factor in driving the development of China's digital economy.This paper takes China's A-share non-financial industry listed companies from 2009 to 2021 as research samples,constructs an index system according to the definition and formation factors of enterprise data assets,uses principal component analysis method to measure the data assets of China's listed companies and empirically tests the impact of data assets on enterprise capacity utilization rate.The results show that data assets can help improve the capacity utilization rate of enterprises.Mechanism testing and analysis show that increasing product market share,restraining management from following the trend of investment,improving resource allocation efficiency,and assisting enterprise transformation and upgrading are important ways for enterprises to improve their capacity utilization rate through data assets.Further researches show that enterprise data assets can also improve enterprise performance and future value by improving capacity utilization rate.To this end,the government should encourage enterprises to build digital information systems,increase investment in digital technology research and development,accelerate the application of data asset,and improve the construction of data element trading market,so as to facilitate the formation of enterprise data assets and promote the high-quality development of enterprises.
作者
陆岷峰
王稳华
朱震
LU Minfeng;WANG Wenhua;ZHU Zhen
出处
《上海商学院学报》
2023年第4期22-41,共20页
Business Economic Review
基金
国家自然科学基金项目“高管团队特征对企业数字化转型的影响研究”(72262033)
国家社会科学基金一般项目“基于区块链技术的供应链金融共生融资模式与协同决策研究”(20BGL009)
国家社会科学基金一般项目“互联网金融市场跨界风险的协同监管长效机制与政策研究”(21BJY022)
教育部人文社会科学基金项目“年报问询监管与上市公司融资行为研究”(20YJC630043)。
关键词
数据资产
产能利用率
数字经济
高质量发展
data asset
capacity utilization rate
digital economy
high-quality development
