一、国有企业档案是国有企业资产的重要组成部分。在企业产权制度改革中，企业档案究竟是不是企业资产，成为档案界内外人士讨论的焦点之一。资产的概念应该是指企业拥有或控制的，可以货币计量的，能为企业获得效益的经济资源。包括实物资产、无形资产、债权及其他经济资... First, the files of state-owned enterprises are an important part of the assets of state-owned enterprises. In the reform of enterprise property rights system, corporate files are not corporate assets, become the focus of discussion inside and outside the file one of the parties. The concept of assets should refer to the economic resources owned or controlled by an enterprise that can be measured in money and benefit the enterprise. Including physical assets, intangible assets, claims and other economic capital ...