西安石油大学学报（社会科学版）

利用Python获取A股299家能源类上市企业2013—2021年的相关数据，实证研究了数据资产与碳排放强度之间的关系与作用机制。研究发现：(1)数据资产在能源企业的广泛利用能够显著降低碳排放强度；(2)机制分析表明，能源企业可以通过利用数据资产提高研发投入水平、提高全要素生产率以及缓解融资约束，从而降低碳排放强度；(3)异质性分析进一步表明，数据资产对碳排放强度的抑制作用在非国有企业、传统能源企业和高科技企业中更加明显。针对能源企业如何充分利用数据资产降低碳排放强度提出了具体建议。

Using Python to obtain the relevant data of 299 A-share energy listed enterprises from 2013 to 2021,this paper empirically studied the relationship and action mechanism between data assets and carbon emission intensity.The results show that:(1) the extensive use of data assets in energy enterprises can significantly reduce carbon emission intensity;(2) Mechanism analysis further shows that energy enterprises can use data assets to reduce carbon emission intensity by improving R&D investment level, total factor productivity and alleviating financing constraints;(3) Heterogeneity analysis shows that the inhibition effect of data assets on carbon emission intensity is more obvious in non-state-owned enterprises, traditional energy enterprises and high-tech enterprises. Finally, specific suggestions are put forward for energy enterprises to make full use of data assets to reduce carbon emission intensity.