数据资产、智力资本与企业高质量发展OA

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.