数据资产具有以下特征：非实体性和无消耗性、可加工性、多样性、依托性、价值易变性、多次衍生性、可共享性和零成本复制性。数据资产将数据视为类似于资金、设备、技术等要素资源，并将数据资源转化为可交易的“数据资产”。
对于企业而言，数据资产包括无形资产或存货等类型的数据资源，以及企业合法拥有或控制的数字资源，这些资源预计将为企业带来经济利益。
英文翻译：
Data assets have the following characteristics: non-entity and non-consumption, processability, diversity, dependence, value variability, multiple derivatives, shareability and zero-cost replication. Data assets treat data as factor resources similar to capital, equipment, technology and so on, and transform data resources into tradable “data assets”. For businesses, data assets include types of data resources such as intangible assets or inventories, as well as digital resources legally owned or controlled by the business, which are expected to bring economic benefits to the business.
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