Abstract: Data as an important factor of production has gradually become a consensus, and personal data is an important part of enterprise and government’s data, which plays an important role in the production and operation of enterprises and the management of the government. What kind of personal data can become data assets, and how large are the scale of the assets are currently unanswered questions. We try to answer these questions, which are of great significance for constructing a data asset accounting framework accurately and meticulously. This paper discusses the concept, classification and characteristics of personal data, and analyzes the production process of personal data using data pyramid and data value chain, as well as defines the scope of personal data assets. At the same time, this paper is based on five typical consumer internet platforms such as Alibaba, Tencent, Baidu, JD and Meituan to conduct a trial calculation of their personal data asset, and implement the personal data valuation method using Chinese corporate. Furthermore, we propose the establishment of data asset accounting framework based on the combination of data supply and demand. Finally, we discuss the problems and solutions in the use of personal data, in an attempt to provide a decision-making reference for the sustainable use of personal data.

Key words: Personal Data, Data Assets, Data Value Chain, Valuation Methods of Data