数据资产（Data Asset）是指由个人或企业拥有或控制的，能够为企业带来未来经济利益的，以物理或电子方式记录的数据资源。它是网络空间中的数据集，具有数据权属（如勘探权、使用权、所有权），具有价值、可计量、可读取。近年来，随着数据经济的发展和技术的进步，数据资产的价值逐渐被认可。数据资源被视为一种资产纳入企业财务报表，这为企业利用数据资产提供了更多的机会和方式。
A Data Asset is a physical or electronic recorded data resource owned or controlled by an individual or business that can bring future economic benefits to the business. It is a data set in cyberspace with data ownership (such as exploration rights, use rights, ownership), which is valuable, measurable, and readable. In recent years, with the development of the data economy and the advancement of technology, the value of data assets has been gradually recognized. Data resources are treated as an asset and incorporated into corporate financial statements, which provides more opportunities and ways for enterprises to utilize data assets.
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