Abstract: In the age of digitalization and intelligence, data has become the core element driving the development of society. Theoretically speaking, data is not necessarily a type of asset; whether and how it can become an asset should be argued from multiple theoretical perspectives, such as data resources and assets in the sense of management and accounting. State-owned enterprises have an important position in the national economy, and data assets have become a new type of state-owned asset. In nature, data assets belong to the productive state-owned assets. In dealing with such assets, the relevant parties should prevent their loss, ensure the preservation and appreciation of their values, and guard against related data security risks in strict accordance with the Law on State-Owned Assets of Enterprises and other laws. From the microscopic perspective, the protection of data assets involves the identification, collection, rights confirmation, registration, and other basic work; the utilization of data involves the transaction of data assets and the circulation and utilization of data production factors and other institutional systems. In the multiple dimensions of intensifying the reform of state-owned enterprises and the reform of the marketization of data production factors, the system construction of data assets can give better play to the important roles of state-owned enterprises in the national economy.

Key Words: state-owned enterprises: production factors; data assets; productive state-owned assets; data registration

Author: Yao Jia, senior editor, CASS Institute of Law; professor and doctoral supervisor, Law School of the University of CASS;

Source: 2 (2025) Science of Law(Journal of Northwest University of Political Science and Law).