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3801在数据要素化进程加速的背景下，数据质量已经成为企业构筑竞争壁垒的战略性资源。文章选取167家国内企业进行两阶段问卷调查，综合运用Smart PLS 2.0与SPSS 22.0的Process插件进行结构方程模型与Bootstrap中介效应检验。研究发现：流程数字化显著提升数据完整性与准确性，但对数据安全性的促进作用有限，表明技术部署需与管理制度协同；数据完整性与准确性在流程数字化与企业竞争优势的关系中起到部分中介作用，而数据安全性的中介作用则不显著，反映企业现阶段更关注数据可用性而非数据安全的风险管控；流程数字化对企业竞争优势存在直接影响与间接影响，验证了流程数字化→数据质量→企业竞争优势的传导逻辑。文章拓展了资源基础理论的解释边界，为企业提供了分阶段推进流程数字化、优先提升数据完整性和动态平衡安全投入的实践思路。
流程数字化、数据质量与企业竞争优势
摘要
参考文献
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引用本文
甄杰, 谢宗晓, 董坤祥, 等. 流程数字化、数据质量与企业竞争优势[J]. 上海财经大学学报, 2025, 27(5): 19-32.
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