试论档案作为企业的无形资产的评估靳秀华，吴玲企业的资产分有形资产和无形资产。企业的有形资产是指企业的资金设备、厂房等资产；企业的无形资产是指那些不具备实物形态，能够在企业的生产经营中长期发挥作用的权利、技术等特殊性资产。企业产权制度改革中，企业档案是... On the Evaluation of Archives as Intangible Assets of Enterprises Jin Xiuhua, Wu Ling The assets of enterprises are divided into tangible assets and intangible assets. The tangible assets of an enterprise refer to the capital equipment, factory buildings and other assets of an enterprise. The intangible assets of an enterprise refer to those special assets such as rights and technologies that do not have the physical form and can play a role in the long-term production and operation of an enterprise. Enterprise property rights system reform, corporate files are ...