Organizational records are regarded as an objective record of organizational affairs in traditional cognition. However,recent studies have shown that the creation of organizational records involves many social factors,and its essence is the product of social construction. This paper proposes an interpretation framework combining macro and micro perspectives. It comprehensively explains the organizational records formation mechanism with social constructive essence. The macro interpretation level is based on the perspective of organizational legitimacy,and the micro interpretation level is based on the social records formation behavior of the organization members. The explanation path at the macro level includes that the organization document is the bearer,symbol and constructive resource of the organization’s legitimacy. The micro-level explanation path points out that the social behavior of an organization member consists of two levels：one is the acquisition process of the organization’s members through punishment,imitation,and standardization of the learning mechanism for the formation of socialized documents; the other is specific strategies such as meeting,avoiding,and selecting are adopted in the records formation process.