成都大学学报（社会科学版）Issue(1)：46-61,16.
数据资产、智力资本与企业高质量发展
Data Assets,Intellectual Capital and High-quality Enterprise Development
郭恒泰 1张方杰1
作者信息
- 1. 兰州财经大学会计学院,甘肃兰州 730101
- 折叠
摘要
Abstract
In the era of digital economy,data assets have increasingly become a key element in the value creation of enterprises.Based on the data of A-share listed companies from 2010 to 2023,this paper constructs a data asset index using text analysis methods and empirically examines its impact on the high-quality development of enterprises and the underlying mechanisms.The research finds that data assets significantly promote the high-quality development of enterprises by optimizing human capital and enhancing innovation capital;structural capital has a negative moderating effect,while relational capital shows a positive moderating effect.This conclusion remains valid after robustness tests.Heterogeneity analysis reveals that the promoting effect of data assets is more pronounced in central and eastern regions,technology and labor-intensive enterprises,and low-competition environments.This study provides theoretical and empirical support for understanding the actual value of data assets and formulating relevant policies.关键词
数据资产/企业高质量发展/智力资本/文本分析法Key words
data assets/high quality development of enterprises/intellectual capital/text analysis分类
管理科学引用本文复制引用
郭恒泰,张方杰..数据资产、智力资本与企业高质量发展[J].成都大学学报（社会科学版）,2026,(1):46-61,16.
