一、对照学习“通则”和“准则”,明确“两则”之间的关系和各自的基本结构框架 1.“两则”的相对独立性。“通则”是企业财务管理活动应遵循的基本原则,它直接关系到企业同国家、投资者、债权人、商品交换者和企业内部单位以及职工的经济利益关系(即财务关系)及如何正确处理的规范做法,属于国家财政、财务制度的组成部分。“准则”是规范企业会计核算工作, First, compare and study the “General Principles” and “Guidelines”, and clarify the relationship between the “Two Cases” and their respective basic structural frameworks 1. The relative independence of the “Two Cases”. The “General Rules” is the basic principle that should be followed in the enterprise’s financial management activities. It is directly related to the economic interest relationship (ie, financial relations) between the company and the state, investors, creditors, commodity exchanges, internal units, and employees. Normative practices are part of the national finance and financial system. The “Code” is to regulate the accounting work of enterprises.