With the continuous innovation of digital technology,data has been incorporated into production factors and deeply integrated with various fields.As an emerging asset,the value assessment of data assets is still in the exploratory stage.Through the method of literature research,this paper firstly reviews the definition and classification of data assets.Secondly,it combs through the basic attributes,value influencing factors,and assessment methods of data assets.Finally,it makes a future outlook for the better assessment of the value of data assets,in order to provide a certain reference for the theoretical research of data assets.