A Research Review of Data Asset: Trends and Current Status

Li Dawei

School of Business, Xi'an International Studies University

Abstract：

With the rapid development of the digital economy, data assets have become a critical strategic resource for driving corporate innovation and national economic growth. This paper first analyzes the overall trends in data asset research using CiteSpace, highlighting key research hotspots and development trajectories. In terms of accounting treatment, scholars have explored methods for the recognition and measurement of data assets and identified challenges related to standardization and practical application. The research on data rights confirmation and legal issues has gradually deepened, but gaps remain in the robustness of the  legal framework and the basis for rights confirmation. Studies on management and governance emphasize the importance of lifecycle management and the necessity of cross-departmental and cross-industry collaboration. The section on industry practices discusses the specific applications of data assets across different industries and the challenges and opportunities these present. Through this review, unresolved issues in data asset research are identified, and potential future research directions are explored, particularly in the areas of standardization, cross-disciplinary collaboration, and legal regulation. This study provides the academic community with a theoretical framework and practical references, aiming to contribute to the development of data asset management in the digital economy and to bring greater value to businesses and society.

Key Words：

Digital Economy; Data Assets; Data Governance