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“企业档案是否为企业资产,企业档案是否应被纳入资产评估”是档案界为适应企业档案转让的实际需要而开展的理论探讨,并成为了近年来档案界的热点问题之一,本文汇集各家观点并将这一争论归纳为三个焦点来分析,指出档案界对于“企业档案资产性”的迥异看法实质上折射出人们对企业档案特性的把握,对档案与档案信息区别的认识。同时,也部分反映出档案理论研究存在与实践相对脱节现象,理论探讨要加强现实性。
Whether enterprise files are enterprise assets and whether enterprise files should be included in asset evaluation is a theoretical discussion of the file industry in order to meet the actual needs of enterprise file transfer and has become one of the hot issues in the file industry in recent years. From the point of view of family, this thesis analyzes the controversy as three focuses. It points out that the disparate views of the archivists on the “assets of the enterprise archives” essentially reflect the understanding of the enterprise archives characteristics and the differences between archives and archives information. At the same time, it also partly reflects the fact that there is a disconnect between the existence and the practice of the research on the theory of archives, and the theoretical discussion should strengthen the reality.