(一)管理既是一个古老的话题,也是企业永恒的主题。科学技术是第一生产力,管理也是生产力,在某些发展阶段,科学管理甚至是更重要的生产力。大到一个国家的资源配置、宏观调控,小到一个企业的生产要素配置、生产经营运作,无不体现出管理的重要作用。现代企业管理是综合管理、专业管理与基础管理的全面体系。基础管理工作是指企业各项生产经营业务中最基础的记录、数据、标准和制度。这些记录、数 (A) Management is both an ancient topic, but also the eternal theme of the enterprise. Science and technology are primary productive forces, management is also productive forces, and at some stages of development scientific management is even more important. Large allocation of resources to a country, macro-control, as small as an enterprise’s production elements configuration, production and management operations, all reflect the important role of management. Modern enterprise management is a comprehensive management, professional management and basic management of a comprehensive system. Basic management refers to the most basic records, data, standards and systems in all production and business operations of an enterprise. These records, number