In the field of bankruptcy law,the data resources held by the debtor have economic value recognized by the market.In Europe,the United States and other countries,there have been cases in which'privacy agreements'and'user agreements'have been used to determine whether the debtors can sell customers'personal information at a price.China's current legislation does not clarify how to deal with the data held by the debtor in bankruptcy proceedings,neither clarifying whether such data can constitute a'bankruptcy property'in the sense of the bankruptcy law,nor specifying what legal obligations the administrator and the debtor bear on such data.The basis for the determination of the bankruptcy property shall be based on the current rules on property rights.In combination with article 127 of the Civil Code and practical operational requirements such as the Accounting Standards for Business Enterprises,the main business data,system security data,operation and management data,as well as the personal information of customers and employees who have obtained consent can be included in the scope of the bankruptcy property.Based on the concept that'data is a new type of property',the administrator's statutory duty to'manage and dispose of the debtor's property'includes protecting the value preservation and appreciation of the debtor's property,which also arises the data security guarantee obligation that the administrator should undertake.In addition,before and after the sale of enterprise data at the current price,the evaluation and technical organization of data assets,the reasonable selection of valuation methods,and the destruction of data are also important contents of the rules for the disposal of enterprise data assets in bankruptcy proceedings.