数据资产研究的发展脉络、关键领域与整合框架OA

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.