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当前我国各企业都把健全原始记录作为强化企业基础工作的重要内容。在发达的资本主义国家企业的原始记录工作,不仅健全完善,且已进入标准化阶段。我国自五十年代开始研究企业原始记录工作,逐渐初具规模,由于种种原因,未能在企业中全面深入展开。现在,各企业都在认真探索,有必要就一些主要问题提出讨论,以利这项工作进一步发展。一、原始记录的定义: 原始记录是企业各项活动中第一次产生的最直接的记录(记载)。它通常以表格形式出现,就是人们常说的原始记录表(单、卡)、原始凭证等。
At present, all enterprises in our country regard improving the original records as an important part of strengthening the basic work of enterprises. The original record work of enterprises in developed capitalist countries is not only sound and complete, but has entered the standardization stage. Our country began to study the enterprise’s original record work since the 1950s and gradually began to take shape. Due to various reasons, it has not been able to fully develop itself in enterprises. Now, all companies are seriously exploring and it is necessary to discuss some major issues in order to facilitate further development of this work. First, the definition of the original record: The original record is the most direct record (record) of the company’s activities for the first time. It usually appears in the form of a table, which is often referred to as the original record (single, card), original vouchers, etc.