帶你讀《資料資産》第二章資料資産的相關概念 2.6小結|參考文獻 |

2.6       小結 

資訊資産的相關概念源于資訊技術的發展和廣泛滲透，數字資産的相關概念起源于“數字”被廣泛認識和使用，資料資産的相關概念源于大資料時代的到來和興起。3組概念的形成與技術發展、經濟社會進步相關聯。這 3組概念内涵相近、同時并存、各自表述。總體來說，目前“資料 XX”的說法正逐漸形成趨勢，如資料跨境、資料保護、資料産業等。資料已成為經濟體之間、國家之間要讨論的話題，如歐盟的《通用資料保護條例》（GeneralDataProtectionRegulation，GDPR）使用的就是資料。是以，将“數字資産”“資訊資産”“資料資産”概念統一為“資料    資産”，更有利于資料資産進入會計報表，更有利于資料要素市場、資料商品市場的建立，更有利于發揮資料資源的作用，促進數字經濟發展。

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