在数字经济的新纪元中，数据作为数字经济的核心生产要素，在驱动社会生产和激发经济活力中发挥关键作用。近年来我国在国家政策、立法和实践层面高度重视数据的基础制度建设，推动数据产权制度加快构建。但数据基础制度的构建面临着数据是否确权、数据何以确权以及数据权利归属的困境，司法实践中频发的数据权益纠纷也对数据法律适用问题提出了新的挑战。基于此，通过对数据基础制度构建的困境剖析，提出数据应当确权、数据权利归属于财产权的主张。在数据确权方案上选择构建以数据来源者和数据处理者双重权益结构为基础的数据财产权制度，遵循利益平衡与动态规制原则，合理划分数据来源者和数据处理者的权利边界。同时提倡建立数据来源者按要素参与分配的利益分配体制，在实现数据保护和数据利用两者利益的动态平衡的同时，推动自然人主体深度参与新型生产要素的新一轮利益分配。

In the new era of digital economy, data, as the core production factor of the digital economy, plays a key role in driving social production and stimulating economic vitality. In recent years, China has attached great importance to the construction of the basic data system at the level of national policy, legislation and practice, and promoted the acceleration of the construction of the data property rights system. However, the construction of the basic data system is faced with the dilemma of whether to confirm the right to data, how to confirm the right to data, and the ownership of data rights, and the frequent disputes over data rights and interests in judicial practice also pose new challenges to the application of data law. Based on this, this paper analyzes the dilemma of the construction of the data basic system, and puts forward the proposition that data rights should be confirmed and data rights belong to property rights. In terms of data rights confirmation scheme, this paper chooses to construct a data property rights system based on the dual rights and interests structure of data sources and data processors, and follows the principles of interest balance and dynamic regulation, and reasonably divides the rights boundaries of data sources and data processors. At the same time, this paper advocates the establishment of a benefit distribution system for data sources according to the participation of factors, so as to achieve a dynamic balance between the interests of data protection and data utilization, and promote the deep participation of natural persons in a new round of benefit distribution of new factors of production.