目前,企业都在深入开展企业资产评估工作。档案作为企业的无形资产要不要参加评估,如何进行评估,是目前企业档案工作者面临的一个新的课题。本人想就这个问题进行一些探讨。 一、企业档案是企业无形资产的重要组成部分 企业资产,是指由投资者拥有或控制的,能够为企业创造商品价值或者交换价值的各种财产和权利,它包括有形资产和无形资产。无形资产是指长期使用而没有实物形态的资产,包括专利权、商标权、著作权、土地使用权、非专利技术、商誉等,这些之所以成其为“资产”,最根本的就是因为它能产生经济 At present, companies are conducting in-depth evaluation of corporate assets. As a company’s intangible assets, archives should not participate in assessments, and how to conduct assessments is a new topic facing enterprise archivists. I would like to make some discussion on this issue. 1. The company’s archives are an important part of the intangible assets of an enterprise. Enterprise assets are all kinds of assets and rights that are owned or controlled by investors and can create value or exchange value for the company. They include tangible assets and intangible assets. Intangible assets refer to assets that are used for a long time and have no physical form, including patents, trademarks, copyrights, land use rights, non-patented technologies, goodwill, etc. These are so called “assets”, and the most fundamental reason is that Can produce economy