Research on the Impact of Data Resource Listing on Enterprise Innovation Performance
DOI:
https://doi.org/10.6981/FEM.202606_7(6).0002Keywords:
Data Resource Inclusion; Enterprise Innovation Performance; Financing Constraints; Resource Allocation; Corporate Governance.Abstract
With the rapid development of the digital economy, data is increasingly becoming an important strategic resource and a key factor of production for enterprises. In recent years, China has continuously advanced the construction of basic data systems. In 2024, the Ministry of Finance implemented the Interim Provisions on the Accounting Treatment of Enterprise Data Resources, marking that the inclusion of data resources in financial statements has gradually moved from conceptual discussion to institutional practice. The inclusion of data resources in financial statements not only adds relevant accounting items to corporate financial statements, but also exerts a chain impact on enterprises’ resource allocation, financing environment, governance capacity and innovation activities. Taking A-share listed companies as the research sample, this paper analyzes the mechanism through which the inclusion of data resources in financial statements affects innovation performance. The study finds that data resource inclusion can significantly improve enterprise innovation performance on the whole. It influences innovation performance mainly through three paths: optimizing resource allocation, easing financing constraints, and improving internal governance. Heterogeneity test results show that the innovation-promoting effect of data resource inclusion is more pronounced in data-intensive industries, enterprises with strong financing constraints, and firms with a sound governance foundation. Accordingly, enterprises should adhere to the principle of prudent recognition, consolidate the foundation of cost collection and data governance, and promote the coordinated implementation of data resource inclusion with innovation management, internal control and performance appraisal. Regulatory authorities should further refine practical operational standards and information disclosure requirements to improve the implementation effect of the system.
Downloads
References
[1] Wang, H. C., & Liu, J. Y. (2023). Research on the expansion of enterprise accounting information boundary under the background of digital economy. Financial Research, (4), 3-12.
[2] Huang, S. Z. (2024). Theoretical logic and institutional boundary of data resource accounting treatment. Accounting Monthly, (6), 5-13.
[3] Li, Z. B., & Zhao, N. (2024). Research on the value of data elements and the reform of enterprise financial reporting. Accounting Research, (8), 22-34.
[4] Chen, H. W., & Zhang, R. (2022). Accounting information quality, financing constraints and enterprise innovation. Audit Research, (4), 54-63.
[5] Liu, F., & Chen, J. (2021). Information asymmetry, accounting disclosure and long-term investment behavior of enterprises. Financial Research, (7), 77-89.
[6] Zhang, J. M., & Li, X. (2024). Research on the influence mechanism of digital transformation on enterprise innovation performance. Modern Finance and Economics, (2), 74-86.
[7] Wang, Z. Q., & Sun, L. (2024). Data governance, internal control and high-quality development of enterprises. Finance and Accounting, (10), 15-21.
[8] Guo, Q., & Sun, X. M. (2023). Intangible asset recognition, capital market expectation and enterprise innovation performance. Accounting Friends, (19), 102-109.
[9] He, L., & Zhou, H. (2024). Research on data resources and competitive advantages of enterprises from the perspective of resource-based theory. Business Accounting, (8), 33-40.
[10] Zhao, X., & Liu, C. (2022). Formation mechanism and mitigation path of enterprise innovation financing constraints. Financial Communication, (18), 89-93.
[11] Zhou, L., & Wang, F. (n.d.). Research on digital elements, market identification and enterprise growth. Research on Financial Issues.
[12] Li, M., & Chen, Q. (2025). Analysis of difficulties in accounting recognition and disclosure of data resources in the table. Accounting Learning, (3), 45-49.
[13] Sun, K., & Wu, F. (2025). Research on the impact of accounting treatment of data resources on corporate governance. Audit and Economic Research, (1), 90-101.
[14] Zheng, J., & Wang, K. (2024). Digital assets, innovation investment and enterprise performance. Nankai Management Review, (6), 118-129.
[15] Hu, Z. Y., & Liu, J. (2024). Research on the path of improving the innovation performance of data-intensive enterprises. Science and Technology Progress and Countermeasures, (12), 56-64.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Frontiers in Economics and Management
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
How to Cite
