为探索数字经济时代企业数据资产资本化发展路径，本研究探索了数据资产资本化的内在逻辑、现实障碍、发展策略，结果表明：数据资产可通过入表、质押融资、作价入股、证券化及信托等方法实现资本化，针对当前面临数据确权困境、估值体系缺失、市场流动性不足、治理能力欠佳等障碍；需构建数据产权分层与登记确权制度、建立多元化场景适配的估值体系、培育互利共生的数据资产产业链，提升企业数据治理能力与组织协同架构，从而释放数据资产价值，推动数字经济高质量发展。

In order to explore the development path of enterprise data asset capitalization in the digital economy era, this study elaborates on the internal logic, main paths, practical obstacles, and development strategies of data asset capitalization. The results show that data assets can be capitalized through methods such as entering the balance sheet, pledging financing, pricing into stocks, securitization, and trust. In response to the current obstacles such as data ownership dilemma, lack of valuation system, insufficient market liquidity, and poor governance capacity, this study aims to explore the development path of enterprise data asset capitalization; It is necessary to establish a hierarchical and registration system for data property rights, establish a valuation system that adapts to diverse scenarios, cultivate a mutually beneficial and symbiotic data asset industry chain, enhance enterprise data governance capabilities and organizational collaboration architecture, thereby unleashing the value of data assets and promoting high-quality development of the digital economy.