数据资产、数字化转型与企业新质生产力

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中图分类号：F832.51；F279.2；F49 文献标识码：A 文章编号：1007-5097（2025）12-0012-11

Data Assets， Digital Transformation， and New Quality Productive Forces of Enterprises

WUYongxia1²，LIWei1

（1.School of Business，Gansu University of Political Science and Law，Lanzhou 73oo7o，China; 2.School of Economics and Management，Xi'an Universityof Technology，Xi'an71Oo54，China）

Abstract：The articleuses datafrom ChineseA-share listed companies from2O13 to 2O23 toanalyze the impact mechanismofdataassetsonthe new quality productiveforces of enterprises.Theresults indicatethatdata assetscan enhance the newqualityproductive forces ofenterprises.Mechanismresearch has foundthatdataassets promote theimprovement of newqualityproductive forces of enterprises byresolving financial diffculties，improving resource alocation efficiency， andreducing informationasymmetry;threshold efecttestshowsthat intheprocessofdataassets affectingthedevelopmentofnewqualityproductiveforcesofenterprises，there isasinglethresholdefectindigital transformation.Asthedegree of digital transformationin enterprises increases，the promotion efectofdataassets onnewqualityproductive forces presentsasignificant multiplierefect;heterogeneitystudies haveshown thatforstate-ownedenterprises，nonheavy polluting enterprises，andhigh-tech industryenterprises，thepromotion effectofdataassetsonthenewqualityproductive forcesof enterprises is more significant.The research resultscanasist enterprises inbetter tapping into the potential of dataasets，providing empirical evidenceand policyimplications foradapting totheconstantlychanging marketcompetition environment and promoting high-quality development of the entire industrial economy.

Keywords：newqualityproductiveforces;dataassets;digitaltransformation;high-qualitydevelopment;A-sharelisted companies

一、引言

在新一轮科技革命和产业变革的深人发展中，数据已逐渐演变为国家发展的新“石油”，成为推动经济增长和社会进步的关键资源。（剩余17342字）