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近年来在档案界尤其是在科技档案界不断有热门话题出现,先是科技档案与生产力的关系问题,后是科技档案经济效益的计算问题,当前又在讨论企业档案的资产评估问题。这些问题表面看来没有内在联系,但实质上却具有共性,都涉及到对档案属性与作用的认识,只是观察问题的视角不同罢了。本文将从企业档案的非资产性入手,着重分析企业档案列入资产评估范围的非合理性及将企业档案管理纳入企业资产管理的必然性,并顺就其共性问题谈谈个人的看法。 一、企业档案的非资产性 企业档案是否属于企业资产是近年来在推行现
In recent years, there has been a hot topic in archives circles, especially in science and technology archives. First, the relationship between science and technology archives and productivity has been followed by the calculation of the economic benefits of science and technology archives. Currently, the issue of assets appraisal of archives of enterprises has also been discussed. These problems, on the face of them, do not appear to be intrinsically linked, but they are essentially similar in nature. They all involve the recognition of the attributes and functions of archives, but only differ from the perspective of observation. This article will start with the non-assets of enterprise files, focusing on the analysis of the non-rational inclusion of enterprise files in the scope of asset evaluation and the necessity of incorporating enterprise records management into the management of enterprise assets, and to talk about personal opinions along common problems. First, the corporate files of non-assets Enterprise files belong to the enterprise assets in recent years in the implementation of the