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原始记录是企业管理基础工作的基础,如果没有原始记录,或者原始记录不健全、不真实、不系统、不及时,各项经济活动的成果,就不能得到正确及时的反映,各个部门就分不清相互之间的经济责任.原始记录的管理应根据企业特点,既要符合生产技术方面的需要,又要满足经济核算的要求,从设置、填记、流转、分析运用,到归档保存,都必须由有关职能部门充分协商,共同制订管理办法. 原始记录要按照系统化、标准化、档案化的要求和简便易行的原则进行设置.原始记录的填记,必须做到及时、准确、适用.会计、统计、业务部门要对原始记录的设置进行审定,对各种原始记录的填记方法进行及时辅导,不定期的进行检查和考
The original record is the basis of the basic work of enterprise management. If there is no original record or the original record is not perfect, untrue, unsystematic, or timely, the results of various economic activities can not be correctly and timely reflected, The economic responsibility of each other.Original records management should be based on the characteristics of enterprises, it is necessary to meet the needs of production technology, but also to meet the requirements of economic accounting, from setting, filling, circulation, analysis and application, to the archive to save, all Must be fully consulted by the relevant functional departments to jointly develop the management approach.The original records should be in accordance with the system, standardization, archiving requirements and easy to set the principle of the original records of the record, must be timely, accurate and applicable. Accounting, statistics, business departments to set the original record for validation, the original record of the filling method for timely guidance, from time to time to check and test