近(jin)日，財政部、國(guo)(guo)家(jia)文物(wu)局聯合印(yin)發了《國(guo)(guo)有文物(wu)資源(yuan)資產管(guan)理暫行辦(ban)法(fa)》（財資〔2021〕84號，以下簡稱《辦(ban)法(fa)》），對規范(fan)國(guo)(guo)有文物(wu)資源(yuan)資產管(guan)理明確了有關要求。我國(guo)(guo)是(shi)文物(wu)大(da)國(guo)(guo)，文物(wu)總量龐大(da)、收(shou)藏體系多元、類型(xing)豐富、文化價值高、保護(hu)難(nan)度大(da)，文物(wu)資源(yuan)資產的行業特點明顯。

　　《辦(ban)法(fa)》著力構建符(fu)合文(wen)(wen)(wen)物(wu)(wu)(wu)(wu)特點和(he)內在規律的管(guan)(guan)理(li)(li)(li)體系，明(ming)確了(le)(le)國(guo)有(you)文(wen)(wen)(wen)物(wu)(wu)(wu)(wu)資(zi)源資(zi)產(chan)(chan)(chan)(chan)登錄和(he)清查(cha)、保(bao)護(hu)(hu)利(li)用(yong)(yong)、信息化管(guan)(guan)理(li)(li)(li)、資(zi)產(chan)(chan)(chan)(chan)報(bao)告(gao)等管(guan)(guan)理(li)(li)(li)要(yao)求。《辦(ban)法(fa)》的總體定(ding)位(wei)是：保(bao)障國(guo)有(you)文(wen)(wen)(wen)物(wu)(wu)(wu)(wu)資(zi)源資(zi)產(chan)(chan)(chan)(chan)安全(quan)完整、有(you)效保(bao)護(hu)(hu)和(he)合理(li)(li)(li)利(li)用(yong)(yong)，明(ming)確了(le)(le)文(wen)(wen)(wen)物(wu)(wu)(wu)(wu)資(zi)源資(zi)產(chan)(chan)(chan)(chan)管(guan)(guan)理(li)(li)(li)遵(zun)循保(bao)護(hu)(hu)為(wei)主、全(quan)面(mian)(mian)登記、合理(li)(li)(li)利(li)用(yong)(yong)、動(dong)(dong)態監控、分類施策、分級管(guan)(guan)理(li)(li)(li)的原(yuan)則。《辦(ban)法(fa)》在計價核算方面(mian)(mian)充(chong)分考慮了(le)(le)文(wen)(wen)(wen)物(wu)(wu)(wu)(wu)計價難的實際和(he)特殊(shu)情況，以(yi)(yi)(yi)文(wen)(wen)(wen)物(wu)(wu)(wu)(wu)行業管(guan)(guan)理(li)(li)(li)中(zhong)的文(wen)(wen)(wen)物(wu)(wu)(wu)(wu)總登記賬制(zhi)度為(wei)依據，提出(chu)了(le)(le)實物(wu)(wu)(wu)(wu)量和(he)價值量并重、以(yi)(yi)(yi)實物(wu)(wu)(wu)(wu)量為(wei)主更全(quan)面(mian)(mian)反(fan)映(ying)文(wen)(wen)(wen)物(wu)(wu)(wu)(wu)資(zi)源資(zi)產(chan)(chan)(chan)(chan)情況的管(guan)(guan)理(li)(li)(li)思(si)路。《辦(ban)法(fa)》還強調了(le)(le)加強文(wen)(wen)(wen)物(wu)(wu)(wu)(wu)利(li)用(yong)(yong)的要(yao)求，“讓文(wen)(wen)(wen)物(wu)(wu)(wu)(wu)活起(qi)來”，即博物(wu)(wu)(wu)(wu)館（紀念館）、圖書館等管(guan)(guan)理(li)(li)(li)收藏單(dan)位(wei)應當加強文(wen)(wen)(wen)物(wu)(wu)(wu)(wu)資(zi)源資(zi)產(chan)(chan)(chan)(chan)展(zhan)示利(li)用(yong)(yong)管(guan)(guan)理(li)(li)(li)，有(you)效盤活文(wen)(wen)(wen)物(wu)(wu)(wu)(wu)資(zi)源資(zi)產(chan)(chan)(chan)(chan)，提高(gao)文(wen)(wen)(wen)物(wu)(wu)(wu)(wu)資(zi)源資(zi)產(chan)(chan)(chan)(chan)利(li)用(yong)(yong)效率，充(chong)分發揮文(wen)(wen)(wen)物(wu)(wu)(wu)(wu)宣傳教育(yu)作用(yong)(yong)，以(yi)(yi)(yi)滿足(zu)社會公共文(wen)(wen)(wen)化需求。《辦(ban)法(fa)》還提出(chu)，建立文(wen)(wen)(wen)物(wu)(wu)(wu)(wu)資(zi)源資(zi)產(chan)(chan)(chan)(chan)動(dong)(dong)態管(guan)(guan)理(li)(li)(li)機制(zhi)，有(you)條件(jian)的地(di)區和(he)管(guan)(guan)理(li)(li)(li)收藏單(dan)位(wei)可以(yi)(yi)(yi)結合地(di)理(li)(li)(li)信息地(di)圖對不可移動(dong)(dong)文(wen)(wen)(wen)物(wu)(wu)(wu)(wu)資(zi)源資(zi)產(chan)(chan)(chan)(chan)進行信息化管(guan)(guan)理(li)(li)(li)，讓數據動(dong)(dong)起(qi)來。

　　《辦法(fa)》的印發實施，有(you)利(li)于進一步(bu)規(gui)范國有(you)文(wen)物資源資產(chan)管理，加強文(wen)物保護(hu)利(li)用(yong)(yong)，充分發揮文(wen)物對于增(zeng)強國家文(wen)化軟實力(li)、彰顯中華(hua)優秀傳統文(wen)化自信的基礎性作用(yong)(yong)。