对“企业档案资产性”争论的反思与启示  

Thinking over and Enlightenment of the Dispute about“Capital Character of Enterprise Archives”

作　　者：李扬新[1] 

机构地区：[1]中山大学信息管理系档案学98硕研,广东广州510275

出　　处：《四川档案》2000年第6期17-18,20,共3页Sichuan Archives

摘　　要：“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，并成为近年来档案界的热点问题之一。本文汇集各家观点并加以分析，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及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与实践相对脱节的现象，呼吁理论探讨应加强现实性。“Are the enterprise archives the enterprise capital﹖ Should the enterprise archives be brought into capital evaluating﹖” In recent years these questions become a hotspot in the archival science researches． The article collects and analyzes all kinds of viewpoints It points out that the different opinions about “capital character of enterprise archives” reflect the different comprehension about characteristics of enterprise archives and the disinguishing recognition between archives and archival Information． It also appeals to strengthen the reality of the theory research．

关 键 词：企业资产 企业档案资产 资产评估 资产形态 

分 类 号：G275.9[文化科学—档案学] F279.23[经济管理—企业管理]