数据资产信息披露提升企业韧性的作用机制与实现路径研究

Research on the Mechanism of Action and Implementation Path of Boosting Corporate Resilience through Data Asset Information Disclosure

摘要: 随着数字经济深入发展，数据资源逐渐成为企业重要生产要素和战略资源，对企业风险治理和持续发展能力提出了新的要求。面对经济环境不确定性增强、技术快速迭代以及数据治理风险上升等挑战，如何提升企业韧性成为推动企业高质量发展的重要议题。数据资产信息披露作为反映企业数据资源基础、治理能力和价值创造过程的重要信息机制，为企业增强环境适应能力和动态发展能力提供了新的治理路径。本文从提升企业风险感知与冲击抵御能力、资源调整与环境适应能力以及创新转型与持续发展能力三个方面分析了数据资产信息披露提升企业韧性的作用机制。在此基础上，从完善数据治理体系、优化资源配置和释放数据价值潜能三个方面提出来了企业更好的实现数据资产信息披露、提升企业韧性的实现路径，为企业利用数据资源提升动态适应能力和实现可持续发展提供理论依据与实践启示。

Abstract: As the digital economy continues to develop, data resources are gradually becoming important production factors and strategic assets for businesses, putting forward new demands on risk management and sustainable development capabilities. Facing challenges like increased economic uncertainty, rapid technological iterations, and rising data governance risks, figuring out how to enhance business resilience has become a key topic for promoting high-quality development. Data asset information disclosure, as an important mechanism reflecting a company’s data resource foundation, governance capability, and value creation processes, offers a new governance path for boosting adaptability and dynamic development. This article looks at how data asset information disclosure strengthens business resilience from three angles: improving risk awareness and shock resistance, enhancing resource adjustment and environmental adaptability, and fostering innovation transformation and sustainable development. On this basis, it also suggests ways for businesses to better implement data asset information disclosure and boost resilience, focusing on improving data governance systems, optimizing resource allocation, and unleashing the potential value of data, providing both theoretical insights and practical guidance for leveraging data resources to enhance dynamic adaptability and achieve sustainable growth.