2026年“十五五”开局，国家数据局将2026年定为“数据要素价值释放年”，《国有资产法（草案）》首次将数据资产纳入国有资产。广州政务数据占全市80%，资产化率不足15%。本文梳理其资产化现状，分析权利、治理、市场与技术等困境，并从制度、市场、技术与名录等维度提出路径，助力广州“智慧城市标杆”建设。

In the first year of the 15th Five-Year Plan in 2026, the National Data Bureau designated 2026 as the Year of Data Element Value Release. The Draft of the State-owned Assets Law first included data assets as parts of state-owned assets. Guangzhou’s government data accounts for 80% of the city’s total, but the assetization rate is less than 15%. This article examines the current assetization situation, analyzes challenges related to rights, governance, market and technology, and proposes solutions from systems, markets, technologies and directories, to assist Guangzhou as a benchmark for smart cities.