A Review of the Impact of Data Assets on the Operation and Development of Enterprises

Abstract

To promote the theoretical and empirical research on the impact of data assets on the operation and development of enterprises, this paper reviews the relevant research on the impact of data assets on the operation and development of enterprises. At present, scholars' research on the impact of data assets on the operation and development of enterprises mainly focuses on the impact of data assets on the micro-operation efficiency of enterprises (including: impact mechanism, impact law, impact core), the impact of data assets on the high-quality development of enterprises (including: theoretical logic, impact mechanism), and the impact of data asset information disclosure on the enterprise value (including: impact mechanism, analyst attention). In general, scholars' research on the impact of data assets on the operational risk of enterprises is relatively weak; in addition, scholars have rarely studied the impact mechanism of data assets on the credit risk and debt financing of enterprises. In the context of the digital economy, scholars' theoretical and empirical research on the impact of data assets on the operation and development of enterprises needs to be further deepened.