本文主要探討檔案描述內容標準之發展歷程，並以北美地區新近訂定的檔案描述標準—「描述檔案：內容標準」（ Describing Archives: A Content Standard）為主。首先從歐美和國際上檔案內容標準重要發展，分析 19世紀末荷蘭手冊的誕生及其意涵，和 20世紀現代檔案管理環境中，包括 APPM、RAD、ISAD（G）和 ISAAR等描述規則與國際描述標準的發展；接著，進入本文核心議題，新的內容標準（ DACS）的制訂計畫及其八大原則，並分析其主要架構與規範內容；再比對與探析 DACS的內容標準，如何結合 MARC 21、EAD二大結構標準及其運用性。最後，追蹤 DACS制訂公布後，標準規範如何落實於實務應用及其永續發展機制。期望藉由本文對於檔案描述內容標準的回顧與 DACS的探析，提供國內檔案學界發展與制訂檔案描述規範之參考。

Abstract This paper mainly discussed the development of archival describing standards based on one of the latest standard in North American, i.e. Describing Archives: A Contents Standard (DACS). First, it was to discuss the developments of archival contents standards in Europe, America, and other international ones, and later on analyzed the meanings of the Dutch Manual that was developed in the 19th century. Moreover, we also discussed APPM, RAD, ISAD (G) and ISAAR, etc. that were developed in the contemporary archival management environment of the 20th century. Besides, this article not only discussed the structures and rules of the 8 principles in DACS, but also analyzed with all aspects of them. Afterwards, we mapped them into the standards and application of MARC21 and EAD. Finally, the authors tracked down how to implement DACS regarding long-term development issues in practice. The authors expect that the retrospective review of archival describing content standard and exploration of DACS on this article will be referred to help developing our archival describing standards in the field of archival sciences.