摘要
文章以上世纪九十年代中期开始的"企业档案是否为企业资产"的大讨论为背景,从理论上分析论证企业档案是企业资产,进而提出随着社会的转型和结构的调整,相关非企业社会组织的档案也是其资产。文章在档案的资产属性认证方面提出了新的观点,对档案资产概念作了具体的表述。
This article theoretically analyzed that enterprise archives are enterprise assets under the the background of the discussion ＂whether enterprise archives are enterprise assets＂ began from the mid 1990s, then puts forward that with the social transformation and structural adjustment, relevant social organizations＂ archives are part of their assets. The article also proposed new points on property attribute of archives, and made concrete expression on the concept of archives assets.
出处
《档案学通讯》
CSSCI
北大核心
2011年第4期91-94,共4页
Archives Science Bulletin
关键词
企业档案
档案资产
企业资产
Enterprise archives
Archives assets
Enterprise assets
