Combining theories with practices, this article reflects on the issues about the archiving of records in e-government system. The archiving of records has dual implications which include the transferof both administration authority and records entity.Moreover, through comparing the advantages and disadvantages between logical archiving and physical archiving, the article points out thatlogical archiving is not suitable for e-government system, and that the archiving of electronic records should adopt physical archiving in which online archiving as the primary way and offline archiving as auxiliary. Finally,itdiscusses the realization of electronic archiving from the two aspects of transfer of records entity and clarify of management responsibilities.