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数字经济时代,数据是核心生产要素。在数实融合与外部环境不确定性加剧的双重背景下,数据资产披露已成为增强企业韧性的关键。基于2006—2023年A股上市公司数据,采用固定效应模型,探究数据资产披露对企业韧性的影响及其作用机制。研究发现,数据资产披露对企业韧性具有显著提升作用,信息透明度、创新效率和数字化转型在其中发挥中介作用。异质性分析表明,在竞争性行业、大型企业、非国有企业以及非高科技行业企业中,该提升效应更为显著。企业应将数据资产披露纳入管理战略,通过完善披露机制强化其对韧性的提升效应;政府与监管部门需加快构建分类分级的数据资产披露指引,营造良好数字生态,助力实体经济在不确定环境下稳健发展。

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