Abstract
This paper analyzes the impact and mechanism of the matching degree of data elements and human capital on the innovation quality of enterprises, and finds that the matching degree of data elements and human capital significantly improves the innovation quality of enterprises, but individual data elements or human capital have no incentive effect on innovation. Further research shows that the matching of data elements and human capital only has an innovation incentive effect on labor-intensive enterprises and enterprises with lower financial constraints, it can promote the quality of enterprise innovation by enhancing the liquidity reserve and stimulating the market demand.
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