数据要素价值实现路径与评估方法研究：综述与展望

Purpose/Significance] The rapid development in the digital economy has made data elements key resources driving economic transformation and technological innovation. However, how data elements realize use value, exchange value, and residual value during the transition from resource to asset and then to capital has yet to form a systematic and comprehensive theoretical explanation, which calls for further exploration. [Method/Process] Adopting a literature review and theoretical comparative analysis approach, this paper first systematically elucidates the concept and characteristics of data elements. It then summarizes the transformation process from data sets and data resources to data assets and data capital, exploring the realization mechanisms and value realization paths for use value, exchange value, and residual value at different stages. Next, it focuses on reviewing traditional and emerging valuation methods for data elements, comprehensively comparing the applicability and limitations of traditional accounting valuation methods with those of emerging valuation methods. Finally, the paper concludes by proposing prospects for future research. [Result/Conclusion] Existing research on data elements is unable to fully reflect the intrinsic connections among the use, exchange, and residual values exhibited by data at the stages of resourceization, assetization, and capitalization. Future work may further explore dynamic data element value realization, innovative data element valuation methods, and market-based allocation of data elements, thereby providing forward-looking insights for theoretical innovation in data elements.