从数据的属性看数据资产

doi:10.11959/j.issn.2096-0271.2018062

摘要/Abstract

摘要：

在大数据背景下，数据作为数字经济的关键要素已经得到广泛认可，有必要理清信息资产、数字资产和数据资产等概念。综述了信息资产、数字资产、数据资产等概念的发展，分析讨论了数据自身及数据资产的物理属性、存在属性和信息属性，提出将信息资产、数字资产、数据资产等统一为数据资产，并认为数据资产是拥有数据权属、有价值、可计量、可读取的网络空间中的数据资源，数据资产兼有无形资产和有形资产、流动资产和长期资产的特征，是一种新的资产类别。

关键词: 数据资产, 数据资源, 大数据, 数字经济

Abstract:

In the background of big data now,it has been widely recognized that data is the key factor of digital economy.Therefore,it is necessary to understand the meaning behind of the definitions of information assets,digital assets and data assets.A survey of information assets,digital assets,and data assets was given.The physical attributes,existence attributes and information attributes of data and data assets were discussed.Based on these attributes,information assets,digital assets and data assets were merged into data assets.Data assets were defined as valuable,measurable and accessible data resources in cyberspace owned by an accounting subject.According to the definition and attributes of data assets,data assets have the characteristics of both tangible assets and intangible assets,current assets and long-term assets.Therefore,data assets should be considered as a new category of assets.

Key words: data asset, data resource, big data, digital economy

朱扬勇, 叶雅珍. 从数据的属性看数据资产[J]. 大数据, 2018, 4(6): 65-76.

Yangyong ZHU, Yazhen YE. Defining data assets based on the attributes of data[J]. Big Data Research, 2018, 4(6): 65-76.

图/表 2

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