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伴随着我国经济融入世界贸易组织的步伐越来越快,与世界贸易组织规则相关的一系列法律法规的制定和完善,建立现代企业制度,对现有企业进行重组、改制,已成为一种必然的趋势。这也必然涉及到企业资产的流动问题。企业资产,既包括有形资产,也包括无形资产。目前,在企业改制过程中较为普遍的现实情况是,企业往往过分关注有形资产,而忽视了对无形资产的管理,特别是档案。笔者在长期的工作实践中对企业档案管理有了一些观察和思考,在此作以归纳与档案界同仁商榷。
With the quickening pace of China's economic integration into the World Trade Organization, the formulation and improvement of a series of laws and regulations related to the rules of the World Trade Organization, the establishment of a modern enterprise system and the reorganization and restructuring of the existing enterprises have become a necessity the trend of. This also necessarily involves the flow of corporate assets. Corporate assets, including both tangible assets, but also include intangible assets. At present, the reality that is more prevalent in the process of enterprise restructuring is that enterprises tend to pay too much attention to physical assets while ignoring the management of intangible assets, especially archives. The author in the long-term practice of business archives management has some observations and thinking, in order to summarize and discuss my colleagues in the file.