数据要素对中小上市企业发展韧性的促进作用研究

都闪闪, 王延中, 张乃婧

管理学报 ›› 2026, Vol. 23 ›› Issue (5) : 835.

PDF(1539 KB)
PDF(1539 KB)
管理学报 ›› 2026, Vol. 23 ›› Issue (5) : 835.
组织与战略

数据要素对中小上市企业发展韧性的促进作用研究

  • 都闪闪,王延中,张乃婧
作者信息 +

Research on the Impact of Data Elements on the Development Resilience of Small and Medium Sized Listed Enterprises

  • DU Shanshan,WANG Yanzhong,ZHANG Naijing
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文章历史 +

摘要

以2010~2023年中小综指中的中小上市企业作为研究对象,对数据要素与中小上市企业发展韧性之间的关系进行实证检验,研究表明:数据要素的应用可以通过提升融资便利度、提高内控水平与净利润水平等途径对中小上市的企业发展韧性形成正向促进作用。

Abstract

In the era of digital economy, data elements play an increasingly important role in the operation and development of small and medium-sized listed enterprises. This article takes small and medium-sized listed enterprises in the Small and Medium -Sized Comprehensive Index from 2010 to 2023 as the research object, and empirically tests the relationship between data elements and the development resilience of small and medium-sized listed enterprises. The following conclusions are drawn: the application of data elements can exert a positive promoting effect on the development resilience of small and medium-sized listed enterprises through improving financing convenience, enhancing internal control level and net profit level.

关键词

数据要素 / 中小上市企业 / 发展韧性

Key words

data elements / small and medium-sized listed enterprises / developing resilience

引用本文

导出引用
都闪闪, 王延中, 张乃婧. 数据要素对中小上市企业发展韧性的促进作用研究[J]. 管理学报. 2026, 23(5): 835
DU Shanshan, WANG Yanzhong, ZHANG Naijing. Research on the Impact of Data Elements on the Development Resilience of Small and Medium Sized Listed Enterprises[J]. Chinese Journal of Management. 2026, 23(5): 835

基金

国家社会科学基金后期资助项目(22FJLB034)

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