知識組織的發展，在邁入21世紀伊始，新的知識組織標準推陳出新，尤其是內容標準，不是修訂出版，而是取而代之，新圖書編目規則--《資源描述與取用》(Resource Description and Access, RDA)將取代AACR2，新的《檔案描述內容標準》(Describing Archives: Content Standard，DACS)於2004年出版，並取代APPM。RDA制定是基於IFLA所提出FRBR和FRAD二大書目紀錄與權威資料的概念性原則下，而DACS則是在ICA公布ISAD(G)和ISAAR(CPF)二種國際檔案描述標準的基礎上。RDA與DACS皆重視資源描述紀錄與權威紀錄的規範。RDA與DACS二大描述標準規矩的發展，值得吾人從資源描述的互通性，探索圖書編目與檔案描述專業社群之間標準制定的理論基礎與實務應用等議題，以促進知識共享方圓之成就。 Living in an increasingly complex world of information creation and technologies changes, we need creative new strategies for resources description that can integrate our traditional materials with both digital surrogates and born-digital materials in ways that meet users' access needs and collectors' management tasks. During past several years, communities of libraries, archives and museum professionals have developed and been implementing more formalized notions of descriptive standards to manage a diversity of information about cultural heritage resources, like as Resource Description and Access(RDA) that is the emerging successor to AACR2, and Describing Archives: A Content Standard (DACS), a content standard for archival description that was first published in 2004. In the last few years, the ongoing process of development of new content standards for resource material has revealed more obvious parallels between RDA and DACS. This paper focus on how descriptive standards interoperability might work. In order to get further information about both RDA and DACS, the author introduces the context of development and explores the working between RDA and DACS. Towards that end, from resources interoperable perspective, the author also offers some suggestions for using RDA and DACS in knowledge organization practice.