重庆文理学院学报（社会科学版）2026，Vol.45Issue(5)：56-72,17.DOI:10.19493/j.cnki.issn1673-8004.2026.05.006
数据资产化与商业银行系统性风险
Data Assetisation and Systemic Risk in Commercial Banks
摘要
Abstract
With the in-depth application of data elements in the financial field,the impact of data assetization on the risk management system of commercial banks has become increasingly significant.Based on the relevant data of Chinese commercial banks from 2007 to 2023,this paper comprehensively applies text analysis to construct a data asset dictionary,extracts keywords from banks' annual reports,quantifies the degree of banks' data assetization,and empirically examines its impact on the formation and transmission of systemic risk.It is found that data assetization significantly reduces the systemic risk of commercial banks.Mechanism tests show that data assetization weakens systemic risk mainly by facilitating bank digital transformation and reducing bank risk-taking.Moderating effect tests show that executive incentives strengthen the risk-suppressing effect of data assetization,while economic policy uncertainty weakens this effect.Heterogeneity tests show that the risk-suppressing effect of data assetization is more pronounced among large-scale banks,banks in the eastern region,banks with more competitive markets,and banks with higher quality of disclosure.This paper enriches the research results in the micro area of data assets,and provides an important reference basis for commercial banks to prevent and control systemic risks and rationally plan their operations with the help of data assetization.关键词
数据资产化/商业银行系统性风险/文本分析法Key words
data assetisation/systemic risk in commercial banks/textual analysis method分类
管理科学引用本文复制引用
芮亮平..数据资产化与商业银行系统性风险[J].重庆文理学院学报（社会科学版）,2026,45(5):56-72,17.基金项目
国家社会科学基金项目"'双碳'目标下商业银行系统性风险形成、传染及化解路径研究"(24BGL061). （24BGL061）
