中共十五大以来 ,我国经济体制改革不断向纵深发展 ,国有企业出现了兼并、出售、改组、联合、承包、租赁、股份制等多种形式。企业经营体制的变化导致了企业资产与产权的变动 ,也相应提出了资产与产权变动的企业其档案如何处理的新问题。一、企业资产与产权变动后档案处置存在? Since the 15th CPC National Congress, the reform of China’s economic structure has continuously evolved in depth and various forms of state-owned enterprises have emerged such as annexation, sale, restructuring, union, contracting, leasing and shareholding. The change of enterprise management system has led to the change of assets and property rights of enterprises, and also put forward new problems of how to deal with the files of enterprises whose assets and property rights change. First, corporate assets and property changes after the existence of file processing?