fsQCA组态视角下数据资产信息表外披露对企业价值影响机制研究

数字化和互联网技术不断发展，使得数据成为企业的重要资产。基于集合论思想，从技术支持和数据资产风险信息匹配视角，采用模糊集定性比较分析(fsQCA)方法，以13家互联网企业为研究对象，从多个层面挖掘数据资产信息披露与企业价值之间的复杂关系，识别出互联网企业价值提升存在4条等效路径：数据挖掘型、市场竞争主导型、数字化能力型和资本推动型。其中，科技人才和数据资产质量水平作为核心条件存在，通过与不同水平的其他要素匹配，实现了提升企业价值的可能。

Study on the Influence Mechanism of Off table Disclosure of Data Asset on Enterprise Value from the Perspective of fsQCA Configuration

With the continuous development of digitalization and Internet technology, data has become an important asset of enterprises. Based on the set theory, from the perspectives of technical support and data asset risk information matching and using fuzzy set qualitative comparative analysis (fsQCA) method, the paper took 13 Internet companies as the research object, and explored the complex relationship between the data asset information disclosure and enterprise value from multiple levels, and identified the four equivalent paths for Internet enterprise value promotion: data mining type, market competition leading type, digital ability type and capital driven type. Among them, the quality level of scientific and technological talents and data assets exists as the core condition, which realizes the possibility of improving the enterprise value by matching with other elements of different levels.