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