解與結－博物館藏品古物分級與財產登錄

《文資法》提出了古物分級必須執行，也界定了何謂「古物」，但對於如何分級，卻只提出了一個籠統的範疇。保管機關（構）須自行與許多不確定性奮戰，例如籌組審議委員審議藏品中哪些是符合文化資產範疇，以及哪些是具有國寶、重要古物或一般古物之等級。之後，再向主管機關提出申請辦理登錄及指定。另外，依據《國有財產法》的規定，博物館須將受贈文物悉數列冊登帳為國有財產，並須進行估價。以上古物分級及財產登錄的規範中，缺乏標準及明確性。本文希望透過相關法令的討論，期待主管機關能明文訂出分級基準，並將目前已登錄指定的262組文化資產項目，逐一列舉說明其被登錄與指定的標準，以提高執行古物分級的效率與客觀性；對於受贈文物之財產登帳，應該要尊重博物館界已有的典藏維護管理規範，允許僅記載經管數量，不必要求鑑價；最後，呼籲尚在討論中的《博物館法》，能積極回應博物館界的上述需求。

關鍵字

古物分級；財產登錄；鑑價

並列摘要

The Cultural Heritage Preservation Act proposes the implementation of antiquity classification and defines the term ＂antiquity＂. However, the Act only lists general categories and does not provide specific details on how to carry out classification. Antiquity custodian agencies (institutions) need to deal with many uncertainties, such as the organization of appraisal committees, in the determination of whether antiquities in their collections belong to the categories of national treasures, significant antiquities or ordinary antiquities. In addition, the agencies need to provide a report to the central competent authority for review. Another complicating factor is that according to the National Property Act, objects donated to museums are regarded as national property. They are to be appraised and registered with the National Property Bureau. Both ＂Acts＂ lack clear standards and specific guidelines. The objective of this article is to discuss the need for the competent authorities to set a clear classification system. Meanwhile, the authorities are required to explain the standards for determining the 262 types of antiquities currently registered as cultural property to enhance the efficiency and objectivity of antiquity classification. For donated collections, museums should be allowed to follow their own collection management policies and register the number of objects only, without the requirement to provide a monetary value. Finally, it is hoped that the Museum Act, which is currently being drafted, will effectively address the above-mentioned challenges faced by museums.