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| 数据要素对企业可持续发展的影响研究 |
| Research on the Impact of Data Elements on the Sustainable Development of Enterprises |
| 投稿时间：2024-11-17 修订日期：2024-12-06 |
| DOI： |
| 中文关键词: 数据要素 可持续发展 融资约束 管理层短视 绿色技术创新 |
| English Keywords:data elements sustainable development financing constraints management myopia green technology innovation |
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| 中文摘要: |
| 作为数字经济时代核心生产要素，数据要素是当今社会最重要的基础性资源和战略性资源，也是推动企业可持续发展的新引擎。基于2010-2022年中国A股上市公司数据，实证检验数据要素对企业可持续发展的影响，并从数据要素赋能传统生产要素视角分析两者间的作用机理。研究发现，数据要素对企业可持续发展具有显著的正向影响。机制检验表明，数据要素通过缓解融资约束、抑制管理层短视和促进企业绿色技术创新，进而提升企业可持续发展水平。异质性分析表明，数据要素对企业可持续发展的影响会因企业外部环境和内部特征的不同而存在差异。研究结论为数字经济时代背景下企业可持续发展提供了理论依据和现实借鉴。 |
| English Summary: |
| As the core production factor in the era of digital economy, data elements are the most important basic resources and strategic resources in today's society, as well as a new engine to promote the sustainable development of enterprises. Based on the data of China's A-share listed companies from 2010 to 2022, the impact of data elements on the sustainable development of enterprises is empirically tested, and the action mechanism between the two is analyzed from the perspective of data factors enabling traditional production factors. It is found that data elements have a significant positive impact on the sustainable development of enterprises. The mechanism test shows that the data elements can improve the sustainable development level of enterprises by alleviating the financing constraints, inhibiting the short-sighted management and promoting the green technology innovation of enterprises. Heterogeneity analysis shows that the influence of data elements on the sustainable development of the enterprise varies according to the external environment and internal characteristics of the enterprise. The research conclusion provides the theoretical basis and practical reference for the sustainable development of enterprises in the era of digital economy. |
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