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我国《档案法》第16条有关集体所有和个人所有档案不得倒卖牟利、严禁卖给或赠送给外国人及《会计档案管理办法》第18条关于我国境内所有单位的会计档案不得携带出境的规定,既有悖企业档案的资产属性和价值规律,又在执法司法中难以认定。企业档案转让营利及受让主体的规制,从严格向放松转变,有利于促进企业档案的流转,提升其利用价值。
Article 16 of the “Archives Law” in China stipulates that all archives owned by individuals and individual individuals shall not be resell for profit, and the sale or donation of foreigners is strictly forbidden and Article 18 of the Measures for Accounting Archives Administration shall not carry the accounting archives of all units in China within the boundaries of China , Both contrary to the assets of the enterprise file and value of law, but also difficult to identify in the law enforcement. The transfer of profits from corporate files and the regulation of transferee entities from strict to relaxed changes are conducive to promoting the circulation of corporate files and enhancing their utilization value.