目前我国政府相关部门制定的指导企业财务与会计工作的准则、通则、规范及指引等有许多,如正在实施的《企业会计准则》、《企业财务通则》(下称《通则》)、《企业内部控制基本规范》、《企业内部控制应用指引》以及《管理会计基本指引》等。这些部门规章制度从不同角度对规范我国企业管理行为、提升企业管理水平发挥了重要作用。然而,当企业面对这些站在不同角度对其管理行为所提的要求时,由于没有很好地理解各种规章制度之间的协调关系, At present, there are many guidelines, rules, norms and guidelines for corporate finance and accounting that are formulated by relevant government departments in our country, such as Accounting Standards for Business Enterprises, General Rules for Corporate Finance (the “General Rules”), Basic Rules for Internal Control “,” Guidelines for the Application of Internal Control “and” Basic Guidance for Management Accounting ". The rules and regulations of these departments play an important role in regulating the management of enterprises in our country and enhancing the management of enterprises from different angles. However, when enterprises face these demands from different perspectives on their management behavior, enterprises fail to understand the coordination relationship between various rules and regulations,