随着数据要素市场化配置改革进程的推进，数据资产化与数据价值的实现愈发受到重视。作为实现数据价值转化的核心路径，数据资产化有助于企业更准确地评估和反映其数据资源的经济价值，推动整个数据产业的发展。当前，理论界与实务界均对数据资产化过程展开了探索，但从实践来看，数据资产化的实现面临概念边界模糊、数据来源不明、数据估值困难几个关键性争议。因此，要对以上几个问题分别进行讨论，厘清数据资产化在论域确定这一层面的关键争议，界定数据来源的“合法性”，架构清晰明确的数据产权制度，从而充分释放数据价值，推动数据要素市场化的实现。

数据要素市场, 数据价值实现, 数据资产, 数据资产化

With the progress of the reform on the market-oriented allocation of data elements, as the core path to realize the transformation of data value, data assetization will help enterprises evaluate and reflect the economic value of their data resources more accurately and promote the development of the entire data industry. Currently, both the theoretical and practical circles are exploring the process of data assetization. However, from a practical perspective, the realization of data assetization faces several key disputes such as blurred conceptual boundaries, unclear data sources, and difficulties in data valuation. Therefore, it is necessary to discuss the above issues separately, clarify several key disputes regarding data assets at the level of determining the theoretical domain, define the “legality” of data assets, and establish a clear and definite data property rights system, so as to fully release the value of data and promote the realization of the marketization of data elements.

data element market, the realization of data value, data assets, data assetization