工业企业的原始记录是通过一定的表格形式,对企业生产经营活动过程所做的最初记载。它是企业管理基础工作的组成部分。原始记录对于搞好企业管理,加强经济核算,具有重要的意义。本文就怎样提高原始记录准确性的问题,提出几点粗浅的看法。一、从设置原始记录时起,就应为提高准确性创造条件。企业设置原始记录,首先,要做到“三统一”,即企业原始记录表式的制定,制度的贯彻及日常管理,统一由计划部门组织施行,其它各业务部门密切配合;统一全 The original records of industrial enterprises are the initial records of the production and business activities of enterprises through certain forms of forms. It is an integral part of the basic business management. The original records are of great significance for doing a good job in business management and strengthening economic accounting. This article gives some rough ideas on how to improve the accuracy of original records. First, from the time when the original record was set up, conditions should be created to improve accuracy. The establishment of the original record of the enterprise, first of all, to achieve “three unifications”, that is, the establishment of the company’s original record form, the implementation of the system and the daily management, unified implementation by the planning department, other business departments to cooperate closely;