破产企业档案处置的困境与对策

摘要

企业因破产清算程序终结而注销主体资格后,其在正常经营管理及破产程序中形成的档案面临处置困境,突出表现为相关主体档案意识薄弱、档案流向混乱以及档案处置费用不足等三个问题。既有地方性处置规则及行业标准虽已对档案处置的相关问题有所规制,但尚未达到规范化、体系化的要求。对此,人民法院与政府部门应当积极作为,构建常态化、规范化的合作机制,通过设立破产费用援助基金等方式保障档案得以有效处置,而破产管理人则应提高履职水平,避免档案流向无序。此外,破产企业须积极配合档案工作,立法应进一步明确破产企业的档案责任。

Abstract

：After an enterprise cancels its subject qualification due to the termination of bankruptcy liquidation procedure, the archives formed in its normal operation and management and bankruptcy procedure are facing the dilemma of disposal, which are mainly manifested in the following three problems: weak archival awareness of relevant subjects, confusion of archives flow and insufficient funds for archives disposal. Although the existing local disposal rules and industry standards have regulated the related issues of archives disposal, they have not yet reached the requirements of standardization and systematization. In this regard, the courts and the government departments should act positively, build a normalized and standardized cooperation mechanism, and ensure the effective disposal of archives by setting up the bankruptcy cost assistance fund, while the bankruptcy administrators should improve their performance level to avoid the disorder of archives flow. In addition, bankrupt enterprises should actively cooperate with archival work, and legislation should further clarify the archival responsibility of bankrupt enterprises.

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