Xinyue Dong, Xiaofeng Luo

(Dalian University of Technology Business School)

Abstract：

In the era of data economy driven by digital technology, various innovative applications of data are constantly evolving and emerging. Data assets have become a major hot topic of government management, enterprise operation, and social concern. A series of issues such as legal certification, quality compliance, and financial confirmation often attract attention and controversy. The corresponding multi perspective theoretical analysis undoubtedly deserves systematic analysis and research in the academic community. Only with the matching and support of theoretical exploration, and the construction of a systematic system, can the new phenomenon of data assets achieve sustained and healthy development and growth. Attempt to explore the theoretical understanding of data assets from multiple dimensions, starting with data technology analysis, focusing on its economic theory, and focusing on political science, sociology, regulation, and accounting. Analyze from the perspectives of regulation, statistics, and value assessment, and finally propose a framework for tax policy design. The integration of practical exploration and theoretical research is the only way to achieve the healthy development of data asset management. Therefore, it is necessary for regulatory authorities, academia, and related industries to focus on multiple dimensions and conduct more in-depth research on the implementation path of data assets.

Key Words：

data assets; theoretical exploration; asset management