重庆理工大学学报2026，Vol.40Issue(14)：102-115,14.DOI:10.3969/j.issn.1674-8425(s).2026.07.009
数据资产研究的发展脉络、关键领域与整合框架
Development context,key research areas,and integrated framework of data assets
摘要
Abstract
With the acceleration of the marketization of data as a production factor,data assets have emerged as a pivotal resource driving the development of the digital economy,thereby attracting widespread attention from various sectors of society.In response,the academic community has conducted extensive research on this subject.Based on a systematic analysis of 111 representative articles,this paper identifies five key research areas in the existing literature:data asset valuation,data asset recognition on balance sheets,data assetization,data asset information disclosure,and data asset transactions.On this basis,it integrates existing research and constructs a novel framework to clarify the internal logic and interrelationships among these domains.Furthermore,it outlines potential directions for future research,aiming to offer valuable insights for the institutional development and practical implementation of data asset management.关键词
数据资产/发展脉络/关键领域/整合框架Key words
data asset/development context/key research area/integrated framework分类
管理科学引用本文复制引用
苏春,高弋迪..数据资产研究的发展脉络、关键领域与整合框架[J].重庆理工大学学报,2026,40(14):102-115,14.基金项目
重庆市社会科学规划博士项目"代际传承视角下优化家族企业投资结构的治理机制研究"(2021BS063) （2021BS063）
重庆市研究生科研创新项目"代际传承影响企业'漂绿'行为的作用机理与实现路径研究"(CYS240734) （CYS240734）
