规范从理论上讲有两层涵义,它既可理解为某种行为的行为标准,如道德规范、技术规范等;又可理解为模范典范,即能起示范作用的行为。会计核算规范,也有这两层涵义,从理论的角度讲,是指企业在会计核算中所遵循的行为标准;从实践的角度讲,是指有些企业的会计核算能起到示范作用。而会计核算规范化则偏重于理论释义。追求会计核算规范化,是企业管理的基本内容之一。发达的资本主义国家的企业,为了企业自身发展的需要,对会计核算规范化进行了长期的探索和总结,已经形成在会计准则指导下的企业会计核算规 Norms in theory there are two meanings, it can be understood as a behavioral standard of conduct, such as moral norms, technical specifications, etc .; can be understood as a model paradigm, that can play an exemplary role in the act. Accounting norms, but also the meaning of these two layers, from a theoretical point of view, refers to the business in the accounting standards followed by behavior; from a practical point of view, some companies accounting can play an exemplary role. The accounting standardization is more emphasis on theoretical interpretation. The pursuit of accounting standardization is one of the basic elements of business management. Developed capitalist countries, enterprises, for the needs of their own development, accounting standardization conducted a long-term exploration and summary, has been formed under the guidance of accounting standards accounting regulations