Defining data assets based on the attributes of data

Yangyong ZHU; Yazhen YE

doi:10.11959/j.issn.2096-0271.2018062

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Defining data assets based on the attributes of data

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- Defining data assets based on the attributes of data
- Big data research Vol. 4, Issue 6, Pages: 2018062(2018)
- 作者机构：
  
  1. 复旦大学计算机科学技术学院，上海 201203
  2. 上海市数据科学重点实验室，上海 201203
  3. 东华大学计算机科学与技术学院，上海 201620
- 作者简介：
- 基金信息：
- DOI：10.11959/j.issn.2096-0271.2018062
  CLC： TP311
- Online First：2018-11，
  
  Published：15 November 2018
- 稿件说明：
移动端阅览
Yangyong ZHU, Yazhen YE. Defining data assets based on the attributes of data[J]. Big data research, 2018, 4(6): 2018062.
DOI：

Yangyong ZHU, Yazhen YE. Defining data assets based on the attributes of data[J]. Big data research, 2018, 4(6): 2018062. DOI： 10.11959/j.issn.2096-0271.2018062.

摘要

在大数据背景下，数据作为数字经济的关键要素已经得到广泛认可，有必要理清信息资产、数字资产和数据资产等概念。综述了信息资产、数字资产、数据资产等概念的发展，分析讨论了数据自身及数据资产的物理属性、存在属性和信息属性，提出将信息资产、数字资产、数据资产等统一为数据资产，并认为数据资产是拥有数据权属、有价值、可计量、可读取的网络空间中的数据资源，数据资产兼有无形资产和有形资产、流动资产和长期资产的特征，是一种新的资产类别。

Abstract

In the background of big data now

it has been widely recognized that data is the key factor of digital economy.Therefore

it is necessary to understand the meaning behind of the definitions of information assets

digital assets and data assets.A survey of information assets

digital assets

and data assets was given.The physical attributes

existence attributes and information attributes of data and data assets were discussed.Based on these attributes

information assets

digital assets and data assets were merged into data assets.Data assets were defined as valuable

measurable and accessible data resources in cyberspace owned by an accounting subject.According to the definition and attributes of data assets

data assets have the characteristics of both tangible assets and intangible assets

current assets and long-term assets.Therefore

data assets should be considered as a new category of assets.

关键词

Keywords

references

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