企业统计工作的过程是一个企业内部搜集、整理统计资料和进行统计分析的过程。就统计资料形成过程而言，包括了原始记录、统计台帐和统计报表三个相对独立而又密不可分的环节。原始记录是企业统计资料的根本来源。统计台帐是为统计整理和统计分析的需要在原始记录基础上建立的 The process of business statistics is an internal process of collecting, sorting out statistics and conducting statistical analysis. As far as the formation of statistical data is concerned, three relatively independent and inseparable components, including original records, statistical reports and statistical reports, are included. The original record is the fundamental source of corporate statistics. Statistical accounting is the need for statistical compilation and statistical analysis established on the basis of the original records