企业档案资产是企业无形资产的重要组成部分。但是由于资产评估工作没跟上,曾在过去一段时间内,企业在合资和实行股份制改革中档案资产被忽略或“严重贬值”,从而造成国有资产的流失,如何评估档案资产已是一个亟待解决的问题。荆绍福在《中国档案》1995年第9期撰文指出,企业档案资产评估是对档案资产在一定时间上的价值的一种估算,是对档案资产的价值提出一种意见,而不是给待交易的档案资产定价。在评估中,自创技术类档案资产的重置成本包括自创中的各种物质消耗和人工费,即自创的技术类档案资产 Enterprise file assets is an important part of an enterprise’s intangible assets. However, due to the fact that asset appraisal has not kept up, in the past period, the archives assets of enterprises were neglected or “seriously devalued” during joint-stock and joint-stock reform, resulting in the loss of state-owned assets. How to assess the assets of archives has become a problem to be solved The problem. Jing Shaofu in the “China Archives” No. 9, 1995, the author pointed out that the assessment of corporate file assets is a valuation of the assets of the file over time, is an opinion on the value of the file assets, rather than to be traded File asset pricing. In the assessment, the reset cost of self-owned technical file assets includes self-created various material consumption and labor costs, that is, the self-created technical file assets