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。

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.