《中华人民共和国企业破产法(试行)》(以下简称“破产法”)的制定实施,是社会主义市场经济条件下企业制度改革的重大举措,它对我国社会生产力的发展有着重要作用。企业(这里特指国营企业)破产后,档案如何处理?是当前档案界面临的一个新问题。本文就此谈点粗浅看法。 (一) 破产企业的档案,一般包括两个方面内容:一是企业破产前从事科研、生产、经营等活动直接形成的对国家和社会有保存价值的各种文字、图表、声像等不同形式的历史记录:二是企业破产过程中形成的有关整顿、清算、审判及处理各种债权债务的原始记 The enactment and implementation of “The Enterprise Bankruptcy Law of the People’s Republic of China (Trial)” (hereinafter referred to as the “Bankruptcy Law”) is a major measure for the reform of the enterprise system under the socialist market economy. It plays an important role in the development of social productive forces in our country. After the bankruptcy of an enterprise (especially a state-owned enterprise here), how to deal with the files? It is a new problem facing the current archives sector. This article talk about the superficial view. (1) The archives of bankrupt enterprises generally include two aspects: First, various forms such as texts, charts, audio and video, etc. that have a direct bearing on the preservation of the state and society as a direct result of scientific research, production and business operations before the bankruptcy of an enterprise; History: Second, the formation of the bankruptcy process in the consolidation, liquidation, trial and handling of various claims and liabilities of the original mind