程序文件的性质及其编制要求

本文讨论了程序文件的性质、特征及编制要求。文章强调指出，对大多数老企业来说，编制程序文件应以现行规章制度或管理标准为基础，加以补充和完善，切忌推倒重来或照搬照用。

The article expounds the nature, characteristics and preparation requirements ofprocedure documents. It stresses that for most of old enterprises, preparating proceduredocuments should make improvements on present roles and management standards, but not turnover new documents or cope indiscriminately the old ones.