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| 跨国企业集团的境外企业档案管理探析 |
| 邓东 |
| 海航集团档案馆 海口 570203 |
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| Analysis on the Overseas Subsidiary Archives Management of the Multinational Enterprise Group |
| dong DENG |
| Archives of HNA Group, Haikou, 570203 |
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白玲玲,史江.2000-2012年企业集团档案管理文献研究综述[J].档案与建设,2013(4).
doi: 10.3969/j.issn.1003-7098.2013.04.004
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1937年,历史学家豪尔在商业史协会主办《企业档案保护》,建议企业部门建立自己的档案室,便于历史学家通过考察档案史,为社会精确描述公司业绩;1938年,《美国档案工作者》杂志重申豪尔观点;1943年,费尔斯通公司为筹备公司50周年庆典,成立了美国第一家企业档案管理机构“费尔斯通企业档案馆”,并雇佣俄亥俄州档案学专家威廉管理;1945年,科尔在哈佛组建商业史协会,在经济史杂志发表《怎样解决档案的积累与发展》文章,呼吁解决1890年以来美国商业蓬勃发展中的大量企业手稿.参见:余武英,傅西平.尚永美国企业档案发展漫笔[J].湖北档案,2001(5).
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潇雨.荷兰档案工作概况[J].上海档案,2001(5).
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访荷,比档案工作团.访问考察荷兰、比利时档案工作情况的报告[J].档案学通讯,1996(1).
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拓步ERP资讯网.GE软件在中国的发展经营状况和市场状况[EB/OL]. ..
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GE官方网站(中国).产品介绍[EB/OL]..共包括Proficy Historian、 Proficy Troubleshooter、 Proficy Historian Analysis、 Proficy Historian HD、 Proficy Knowledge Center、Proficy Cause+、 Proficy Workflow等众多产品..
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张友良. 新加坡档案工作考察散记[J].档案学通讯,1997(2):64.
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新加坡国家档案馆官网.组织沿革[EB/OL]. ..
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香港政府档案处官网[EB/OL]. ..
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曹玛琳. 香港档案工作的收集、整理和利用特色——访问香港中文大学随感[J].档案与建设,2009(10):5-6.
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李培德.香港企业史研究概览[J].史林,2008(2).
doi: 10.3969/j.issn.1007-1873.2008.02.016
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香港地区公司部分管理部门指引性规定:税务局A Guide to Keeping Bussiness Records(业务档案保存指引);证监会Guideline on Anti-Money Laundering and Counter-Terrorist Financing
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香港税务局（Inland Revenue Department, Hong Kong）.业务档案保存指引（A Guide to Keeping Bussiness Records）[S].1995：8-2. Don’t forget that having taken the time and effort to prepare your business records, you must keep them for at least seven years after the date of the transactions concerned. Even after you cease trading, your record keeping obligations continue until the seven year period has expired.
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香港税务局（Inland Revenue Department, Hong Kong）.业务档案保存指引（A Guide to Keeping Bussiness Records）[S].1995：8-1. The IRO requires you to keep sufficient records (in English or Chinese) to enable your assessable profits to be readily ascertained. All records must be retained for seven years from the transaction date. It is an offence not to keep adequate records. You can be penalised for not doing so by being fined up to $100000.
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参见证监会(SFC).反洗钱和反恐怖主义融资指引(Guideline on Anti-Money Laundering and Counter-Terrorist Financing)[S].2014:7-106.
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新《公司条例》：2006年年中,为使香港的公司法例现代化,并进一步提升香港作为主要国际商业和金融中心的地位,香港特区政府全面重写了香港法例第32章《公司条例》,称为新《公司条例》（以下简称新条例）。新条例包含921项条文及11个附表,旨在达到加强企业管治、确保规管更为妥善、方便营商及使公司法例现代化4个主要目的。
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参见公司注册处（Company Administration and Procedure）.新《公司条例》12条附属法例（New Companies Ordinance Briefing Notes on Part 12）[S],2014-3:9. Register of debenture holders（营业证照）、Register of charges（注册资本）、Books of accounts(账簿)、Management contracts(合同) 、Register of directors and secretaries(注册的董事及董秘)。
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参见：证监会（SFC）.《反洗钱和反恐怖主义融资指引》（Guideline on Anti-Money Laundering and Counter-Terrorist Financing）[S].2014-7:105. Record-keeping is an essential part of the audit trail for the detection, investigation and confiscation of criminal or terrorist property or funds. Record-keeping helps the investigating authorities to establish a financial profile of a suspect, trace the criminal or terrorist property or funds and assists the Court to examine all relevant past transactions to assess whether the property or funds are the proceeds of or relate to criminal or terrorist offences.
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参见香港联合交易所有限公司.香港联合交易所有限公司证券上市规则之修订[S].2013(9):11-21.
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[英]维克托·迈尔-舍恩伯格,大数据时代[M].杭州:浙江人民出版社,2013.
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