Purpose/Significance To build a data asset management system for public hospitals, so as to promote the efficient utilization and value maximization of data assets.Method/Process The paper analyzes the current status of data asset management in public hospitals and defines the concept of data assets.A data asset management system is built based on the data management needs. And then, it outlines the pathways for realizing the value of data assets in public hospitals, and based on relevant institutional documents, proposes accounting treatment ideas according to different realization pathways.Result/Conclusion On the premise of ensuring data security, public hospitals should strengthen the sharing and development of data assets, and give full play to the value of data assets in the medical industry.