企业档案记录着企业发展壮大的全过程，是企业资产的唯一凭证。企业档案在企业改制过程中具有举足轻重的作用。特别是企业在进行资产评估、清产核资时，需要利用大量的档案作凭证。在这一过程中档案和档案资料极易受到有意或无意的损坏。因此，应加强企业改制过程中的档案保护? Enterprise records record the whole process of business development and growth, is the only evidence of corporate assets. Enterprise files in the restructuring process of enterprises has an important role. In particular, enterprises need to make use of a large number of files as vouchers when conducting asset assessments and clearing assets. Archives and archives are extremely vulnerable to intentional or unintentional damage during this process. Therefore, we should strengthen the archives protection in the process of enterprise restructuring.