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企业档案资产也是企业资产中的一部分,应该根据相关的法律法规明确企业档案的所有权问题。企业档案在实施所有权的过程中,最困难的地方在于股份制企业的档案处置方面。1998年3月,我国相关政府部门拟定了《国有企业资产与产权变动档案处置暂行办法》,对国有企业在进行兼并、转让、合作等资产的产权发生变化中的一系列活动进行了规范。在私人企业档案所有权问题上,私人企业的档案行使权利由企业拥有者决定,是否将企业的档案资产评估列入企业的资产评估对象中,完全是
Enterprise file assets are also part of the enterprise's assets. They should clarify the ownership of the enterprise files according to the relevant laws and regulations. Enterprise files in the process of ownership, the most difficult place is the file system of joint-stock enterprises. In March 1998, relevant government departments in China formulated the Interim Measures for the Disposal of Archives of Assets and Ownership Changes of State-owned Enterprises, and regulated a series of activities of state-owned enterprises in the changes of property rights in assets such as mergers, transfers and cooperation. In the case of private enterprise file ownership, the right of the private enterprise to file the file is determined by the owner of the enterprise. Whether the file asset evaluation of the enterprise is included in the enterprise asset evaluation object is entirely