Since 2015, technologies such as big data, Internet of Things, artificial intelligence, and 5G have shown blowout development, continuously empowering the global economy, culture, education, healthcare and other fields. Throughout the world, data has become an important hand for countries around the world to develop a new economy in the data era.In 2020, China's State Council formally listed data as the fifth major factor of production after land, labor, capital and technology, and China entered a new era oriented by data factors. Since the new era, with the continuous innovation and development of technology, China has gradually accumulated a huge amount of data, and these huge data elements are mostly raw data, which can only be correctly utilized to its maximum value by deep mining and fine processing. This paper takes data assets and their value assessment methods as an entry point, explores the concept, classification, characteristics and value drivers of data assets, studies the adaptability of traditional methods to data asset value assessment, and thus analyzes the problems that may exist in the current data asset value assessment.