自从托夫勒在1980年将“大数据”称为“第三次浪潮的华彩乐章”之后,大数据历经了40年的发展,早已渗透到各个行业方方面面。如果说谁在工业时代控制了石油,谁就控制了经济,那么在数字时代谁掌握了大数据,谁也许就掌握了行业发展的命脉。什么是数据资产?什么样的数据才能够成为资产?尽管在现行财务制度下,数据资产仍属于无形资产,其价值尚未记录 Ever since Toffler named “big data” in 1980 as “the colorful wave of the third wave,” big data has grown 40 years and has infiltrated every aspect of every industry. If anyone controlled petroleum in the industrial age, who controlled the economy, then whoever mastered big data in the digital age may have mastered the lifeline of the development of the industry. What is data assets? What kind of data can be assets? Although under the current financial system, data assets still belong to intangible assets, the value has not been recorded