本文以機關公文檔案從紙本檔案轉置為電子檔案的過程中，應注意的一些製程事項，並以國際標準的角度提出說明。而紙本檔案轉置到電子檔案的這個過程，事實上已是複製行為的一種，怎樣的複製行為下產生的電子檔案是具有法律效力的，這部分應視其製程是否依照相關法規或標準的規定製作，而每個作業流程都是關鍵性的因素。文中並將經常討論的電子文件、電子檔案及複製、備份、重製等詞彙做一解析，最後提出一些建議做為參考，希望對檔案相關工作者有實質上的幫助。

　　　　　The article discussed the legal effect related issues while paper archives migrate electronic records in view of the ISO definition. Actually the process of paper archives migrating to electronic records is a kind of copy behavior. What kind of electronic records which are produced under what kind of copy behavior have legal effect depends on whether the process is made following the rules of relevant laws and regulations. Every process flow is a critical factor. The difference between electronic records and electronic documents, copy and backup and duplicate were also mentioned. At last, some suggestions were proposed for archivist' reference.