【摘要】 在数字经济与实体经济深度融合的现实背景下，数据资产作为企业新的战略资源，成为推动企业发展和创新的核心竞争力来源。以2010—2023年我国沪深A股上市公司为核心研究样本，运用实证研究方法系统检验数据资产要素对企业创新绩效的影响机制。研究结果表明：数据资产对企业的创新绩效提升具有显著的促进作用。机制检验发现，数据资产对企业技术吸收能力具有正向提升作用，能够促进企业的创新绩效。异质性检验发现，在制造业企业以及位于中西部地区、处于成长期和行业竞争程度高的企业，数据资产对企业创新绩效的促进作用更加显著。更多还原

【Abstract】 Against the backdrop of the deep integration of the digital economy and the real economy,data assets,as a new strategic resource for enterprises,have become a core source of competitive advantage driving corporate development and innovation. Using listed companies on China’s Shanghai and Shenzhen A-share markets from 2010 to 2023 as the core research sample,this study systematically examines the impact mechanism of data assets on enterprise innovation performance through empirical research methods. The results show that data assets significantly promote the improvement of enterprise innovation performance. Mechanism tests reveal that data assets positively enhance enterprises’ technological absorptive capacity,thereby boosting innovation performance. Heterogeneity tests indicate that the promoting effect of data assets on enterprise innovation performance is more pronounced in manufacturing enterprises,companies located in central and western regions,firms in the growth stage,and those in highly competitive industries.更多还原