During the 14th Five-Year Plan period，the development of China’s digital economy entered a critical stage，with data becoming a new production factor，the value release of data elements becoming a proposition to be solved urgently，and the development and utilization of data resources entered a new era of deep value release. This chapter，guided by accelerating the release of the value of data elements，analyzes the current situation and problems of data resources development and utilization on the basis of fully studying the value of data elements，and then puts forward the method path of data resources development and utilization，so as to promote the construction of the data elements market system with orderly flow，efficient allocation and fair governance of data resources，as well as to build the core driving force for the healthy and rapid development of digital economy.