原始记录是人们对各项活动所做的客观的直接的最初记载,它是获取信息的渠道之一。人们通过原始记录,可以了解工作情况,发现问题,对工作实施检查、监督、管理和指导。它也是科学决策的原始依据。人们通过它,可以积累资料,获取信息,进行方针、政策、计划、方案的制订和调整,实现科学决策。它还是实现现代化管理基础工作的基础。现代化管理离不开定额、计量、统计、信息等项基础工作。而这些工作又是以原始记录为基础的。例如,统计工作的台帐、报表都是根据原始记录逐级汇总而来的,原始记录的准确性直接影响到统计工作的准确性。由此可见,做好原始记录是不可忽视的重要工作,实现现代化管理必须从加强原始记录这一最基础的工作起步。原始记录的内涵、重要意义和作用决定了它应具有以下几点特性和要求:一是客观性。要求原始记录必须尊重客观事实,真实而准确地反映客观情况,实事求是地进行记载,不能弄虚作假或马虎从事。二 The original record is an objective and direct initial record of people’s activities. It is one of the channels for obtaining information. Through the original records, people can understand the work situation, find out the problems, carry out inspection, supervision, management and guidance on the work. It is also the original basis for scientific decision-making. Through it, people can accumulate information, obtain information, formulate and adjust policies, plans, programs and make scientific decisions. It is also the basis for the realization of the foundations of modern management. Modern management can not do without quotas, measurement, statistics, information and other basic work. And these jobs are based on the original record. For example, the statistical work of the accounts, statements are based on the original records summary summary, the accuracy of the original records directly affect the accuracy of statistical work. From this we can see that doing well the original recording is an important work that can not be ignored. To achieve modern management, we must start with the most basic work of strengthening the original records. The original record of the connotation, significance and role of the decision it should have the following characteristics and requirements: First, the objectivity. It is required that the original records respect the objective facts, reflect the objective conditions truthfully and accurately, record the facts in a down-to-earth manner, and can not resort to fraud or carelessness. two