目前，档案界对企业档案与无形资产的关系问题，可以说是仁者见仁，智者见智。发表在《档案》杂志上的《谈谈企业档案与无形资产关系》①一文（下称《谈》文）颇有见地，然而笔者对文中所言企业档案是无形资产的观点不敢赞同，故也就企业档案与无形资产的关系谈点不成熟的看法 At present, the file sector on the relationship between corporate files and intangible assets, it can be said benevolent Jen, wise see wisdom. Published in the “Archives” magazine “to talk about the relationship between enterprise files and intangible assets,” a text (hereinafter referred to as “talk”) is quite insightful, but the author said in the paper that corporate files are intangible assets not agree with the view, therefore Also talk about the immature view of the relationship between corporate files and intangible assets