“档案是人类社会实践的真实记录,覆盖各行业、各领域,在维护党和国家利益、公民合法权益、处理国内国际事务、落实法律责任等方面具有独特的法律凭证作用。”2010年1月1日起实施的《企业档案工作规范》首次正式将企业档案界定为“企业知识资产和信息资源的重要组成部分”。档案作为企业核心信息资源,其资产的属性地位日益凸显。档案既是企业有形资产的原始凭据和真实证明,也是企业无形资产的直接证 “The file is a true record of human social practice, covering all trades and fields, has a unique legal document in safeguarding the interests of the party and state, the legitimate rights and interests of citizens, handling domestic and international affairs and implementing legal responsibilities.” For the first time, the “Enterprise Archives Work Specification” implemented on January 1 formally defines enterprise archives as “an important part of an enterprise’s knowledge assets and information resources.” Archives as the core information resources of enterprises, the property of its assets has become increasingly prominent. File is not only the original evidence and true proof of the enterprise’s tangible assets, but also the direct evidence of the intangible assets of the enterprise