新质生产力是推动中国经济高质量发展和实现中国式现代化的核心动力，数据则是发展新质生产力的关键要素。本文使用2011—2022年沪深A股上市公司数据，基于国家大数据综合试验区准自然实验，使用双重差分方法系统考察了数据要素对企业新质生产力发展的影响。研究发现：（1）数据要素显著促进了企业新质生产力发展；（2）数据要素通过内部孕育和外部赋能推动企业新质生产力发展；（3）数据要素对企业新质生产力发展的推动作用同时具有普惠效应和极化效应，通过提高数字基础设施水平、加强地区绿色转型力度和提升政府与市场的协调度可以降低数据要素的极化效应并放大其普惠效应。本文对我国数据产业政策的制定、数据市场建设以及新质生产力发展均具有一定启示意义。

  New quality productive forces are the core driving force for China′s high-quality economic development and realization of modernization with Chinese characteristics while data is a key element in the development of new quality productive forces. This paper, using the data of listed companies on the Shanghai and Shenzhen A-share markets from 2011 to 2022, and based on the quasi-natural experiment of the national big data comprehensive pilot zones, employed the difference-in-differences method to systematically examine the impact of data elements on the development of new quality productive forces of enterprises. The research findings are as follows: (1) Data elements significantly promote the development of new quality productive forces of enterprises; (2) Data elements promote the development of new quality productive forces of enterprises through internal incubation and external empowerment; and (3) The promotion effect of data elements on the development of new quality productive forces of enterprises has both inclusive and polarizing effects. The polarizing effect can be reduced and the inclusive effect can be amplified by improving the level of digital infrastructure, strengthening the green transformation of regions, and enhancing the coordination between the government and the market. This paper will have certain implications for formulation of China′s data industry policies, construction of the data market, and development of new quality productive forces.