The emergence of the metaverse has brought about new digital economic paradigms and given rise to a multitude of new business models. In the metaverse, cultural digital assets are the basic application scene and an important carrier of the economic ecosystem. Encouraging the development of cultural digital assets can not only promote the integration of the digital economy and the real economy, but also has great significance for the innovative development and creative transformation of the traditional Chinese culture. However, in the process of development of cultural digital assets, there are such problems like lacking of consensus and harmonized norms. As a result, this paper clarifies the concept and characteristics of cultural digital assets, establishes the classification system of cultural digital assets, and analyzes the value sources as well as development directions of cultural digital assets, so as to provide supporting for the China national strategy of digital economy.