价值链视角下“人数”协同对企业高质量发展的影响研究  

A study on the impact of "people and data" coordination on the high-quality development of enterprises from the perspective of value chain

作　　者：于翔[1] 牛彪 苑泽明 Yu Xiang;Niu Biao;Yuan Zeming(School of Business,Nankai University,Tianjin 300071,China;Chinese Academy of Fiscal Sciences,Beijing 100142,China;School of Accounting,Tianjin University of Finance and Economics,Tianjin 300222,China)

机构地区：[1]南开大学商学院,天津300071 [2]中国财政科学研究院,北京100142 [3]天津财经大学会计学院,天津300222

出　　处：《科研管理》2025年第3期60-68,共9页Science Research Management

基　　金：国家社会科学基金一般项目:“数据资产对制造业上市公司高质量发展的影响机制与协同路径研究”(23BGL109,2023.12—2026.12)。

摘　　要：数字经济时代,“人”与“数据”形成的协同联动机制显得至关重要,不仅有助于推动传统经济增长模式转型,还对企业高质量发展具有重要影响。基于沪深两市A股上市公司2013—2022年数据,构建耦合协调模型刻画企业人力资本与数据资产的协同度,采用固定效应模型,探究价值链视角下人力资本与数据资产协同对企业高质量发展的影响与作用机制。研究发现:(1)“人数”协同能够显著促进企业高质量发展。(2)“人数”协同通过提升企业创新能力、生产能力和营销能力,进而促进企业高质量发展。(3)对于非高科技企业、行业竞争程度较低的企业和地区政府数字经济关注度较低的企业而言,“人数”协同对企业高质量发展的促进效果更加明显。本文拓展了“人数”协同的相关研究,为企业在数据资产化管理过程中发挥数据要素的乘数效应,培育和发展新质生产力提供了有益参考。In the era of digital economy, the coordination mechanism formed by "people" and "data" is of great importance, which not only helps to promote the transformation of traditional economic growth mode, but also has an important impact on the high-quality development of enterprises. Based on the 2013-2022 data of A-share listed companies in Shanghai and Shenzhen, a coupled coordination model was constructed to describe the degree of collaboration between human capital and data assets of enterprises, and a fixed effect model was adopted to explore the impact and mechanism of collaboration between human capital and data assets on high-quality development of enterprises from the perspective of value chain. The findings are as follows:(1) "people and data" coordination can significantly promote the high-quality development of enterprises;(2) "people and data" coordination promotes the high-quality development of enterprises by improving their innovation capacity, production capacity and marketing capacity;and(3) for non-high-tech enterprises, those with low degree of industry competition and those with low attention to the digital economy of regional governments, the coordination of "people and data" has a more significant effect on promoting high-quality development of enterprises. This paper has expanded the relevant research of "people and data" coordination, and it will provide a useful reference for enterprises to exert the multiplier effect of data elements in the process of data asset management and cultivate and develop new quality productivity.

关 键 词：数据资产 人力资本 “人数”协同 企业高质量发展 新质生产力 

分 类 号：F273.1[经济管理—企业管理]