公文往来,簿记送收,是政府机关日常事务的重要内容,也是衡量该机关行政效率如何的重要标志.古今中外,各届政府无不重视建立一个有效的公文制送系统,以迅速、准确地完成各级机关之间的信息往来,实现中央政府的统治意图.唐代是我国封建社会的鼎盛时期,经过近千年的演变和发 Official correspondence, bookkeeping and receipt are the important contents of daily affairs of government agencies and also an important indicator of how the administrative efficiency of this organ is.Nowadays, Chinese and foreign governments attach great importance to the establishment of an effective document delivery system so that they can be completed promptly and accurately The exchange of information between the various levels of government to achieve the central government’s intention to govern the Tang Dynasty is the heyday of China’s feudal society, after nearly a thousand years of evolution and development