Data is the foundation of the digital economy,and data resources are slowly becoming an indispensable and important asset for enterprises.Data resources are a kind of scarce and special economic resources.For most enterprises,data resources can bring huge economic benefits to enterprises.The Interim Provisions on Accounting Treatment of Enterprise Data Resources has taken effect from January 1,2024.How to confirm and calculate data assets has become a difficult and hot spot in the era of digital economy.This paper first sorts out the definition of data assets in table and the progress of China's data assets into the table,summarizes the three major problems of data right confirmation,data security and value measurement faced by data assets in table,puts forward countermeasures,and evaluates the actual effect of data assets in table.It puts forward the method of optimizing risk management for China's existing data assets in table,hoping to lay a foundation for the follow-up research of data assets.
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