上市公司数据资产披露对企业绩效的影响研究——基于文本分析视角  

The Impact of Listed Companies'Data Asset Disclosure on Corporate Performance--A Text Analysis Perspective

作　　者：刘广威 赵若绮 王成龙 周恒 张鹏年 Liu Guangwei;Zhao Ruoqi;Wang Chenglong;Zhou Heng;Zhang Pengnian(Institute of Digital and Artificial Intelligence Applications,Shanghai Lida University,Shanghai 201608,China;School of Economics,Jilin University,Changchun 130021,China;Shanghai Fuli Technology Co.,Ltd.,Shanghai 200235,China;School of Finance,Zhejiang Gongshang University,Hangzhou 310018,China;Shanghai Lida University,Shanghai 201608,China)

机构地区：[1]上海立达学院数字与人工智能应用研究院,上海201609 [2]吉林大学经济学院,长春130012 [3]上海孚厘科技有限公司,200235 [4]浙江工商大学金融学院,杭州310018 [5]上海立达学院,上海201609

出　　处：《上海经济》2025年第1期8-30,共23页Shanghai Economy

基　　金：国家社科基金青年项目“基于数据资产入表的数字普惠金融促进中小微企业创新机制研究”(批准号23CJY037)的阶段性成果;上海立达学院2024年度校级科研重点项目“人工智能赋能金融业发展的机制路径研究”的支持。

摘　　要：随着数字化时代的到来,数据资产成为企业价值创造的关键因素。本研究采用了定量分析的方法,首先利用文本分析技术中的TF-IDF方法来量化上市公司的数据资产规模,然后通过对比分析数据资产规模与企业财务指标之间的关系,评估数据资产对企业绩效的影响。研究发现,数据资产与企业绩效之间存在显著的正向关系,而这一正向促进关系是通过企业创新能力中介效应实现的。本文研究不仅在学术上为理解数据资产对企业财务绩效影响提供了新的视角和实证证据,也为实践者在如何有效管理和利用数据资产以提升企业价值和绩效提供了指导。With the advent of the digital era,data assets have become a critical factor in corporate value creation.This study adopts a quantitative approach,first employing the TF-IDF method from text analysis techniques to quantify the scale of data assets in listed companies,and then evaluating the impact of data assets on corporate performance through comparative analysis of the relationship between data asset scale and financial indicators.The findings reveal a significant positive relationship between data assets and corporate performance,with this positive promoting effect being mediated by corporate innovation capabilities.This research not only provides new perspectives and empirical evidence for understanding the impact of data assets on corporate financial performance in academic discourse,but also offers practical guidance for managers on how to effectively manage and utilize data assets to enhance corporate value and performance.

关 键 词：数据资产 企业绩效 文本分析 TF-IDF 

分 类 号：F249.2[经济管理—劳动经济]