自2020年《中共中央 国务院关于构建更加完善的要素市场化配置体制机制的意见》出台、数据首次被纳入生产要素范畴后，党的二十大提出建设数字中国，数据逐渐成为新时代最重要的生产要素之一，具有巨大的发展潜力。数据资产化作为数据资源化的后续和数据资本化的前提，是释放数据价值的重要一环。近年来，中央与地方陆续出台政策推动数据资产化发展，并在地方展开试点。本文梳理了目前数据资产化发展的政策体系与地方试点进展，从数据要素确权模糊、数据资产价值认定和评估难、企业数据资产“入表”难、缺乏配套统一的数据资产管理体系和管理工具、数据要素的市场化生态构建尚不成熟、数据资产化的专业人才缺失六个角度分析了当前数据资产化的难点，并有针对性地提出了加快完善数据资产化顶层设计、制定数据资产化的相关行业规则和执行规范、实现统一领导与地方试点相结合、加强数据资产化前沿问题的理论研究、围绕数据资产化组建专业的行业协会、培育专业的数据服务机构和数据交易平台、依托试点经验和行业规则开发数据资产管理体系、加大数据专业人才和复合型人才的培养力度等政策建议。
Since the Opinions of the Central Committee of the Communist Party of China and The State Council on Building a more perfect market-oriented allocation system and mechanism of factors were issued in 2020，and data was included in the category of production factors for the first time，the 20th National Congress of the Communist Party of China proposed to build a digital China，and data has gradually become one of the most important production factors in the new era，with huge development potential. As the follow-up of data resource and the premise of data capitalization，data asset is an important part of data value release. In recent years，the central and local governments have successively introduced policies to promote the development of data assets，and launched pilot projects in local areas. This paper reviews the current policy system and local pilot progress of data asset-based development，and analyzes the current difficulties in data asset-based development from five perspectives：fuzzy data ownership，difficulty in identifying and evaluating data asset value，difficulty in “entering the table” of enterprise data assets，lack of data asset management system and management tools，immature data market ecology，and lack of professionals. Finally，some suggestions for the future development of data assets are put forward.
