2.6 小结
信息资产的相关概念源于信息技术的发展和广泛渗透，数字资产的相关概念起源于“数字”被广泛认识和使用，数据资产的相关概念源于大数据时代的到来和兴起。3组概念的形成与技术发展、经济社会进步相关联。这 3组概念内涵相近、同时并存、各自表述。总体来说，当前“数据 XX”的说法正逐渐形成趋势，如数据跨境、数据保护、数据产业等。数据已成为经济体之间、国家之间要讨论的话题，如欧盟的《通用数据保护条例》（GeneralDataProtectionRegulation，GDPR）使用的就是数据。因此，将“数字资产”“信息资产”“数据资产”概念统一为“数据 资产”，更有利于数据资产进入会计报表，更有利于数据要素市场、数据商品市场的建立，更有利于发挥数据资源的作用，促进数字经济发展。
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