《企业财务通则》的颁布与实施,其主要任务是加强对企业的规范化管理,特别是在协同企业各方利益关系时,以推进企业综合性管理,实现企业计划、生产、营销、财务等多方协同扮演了重要角色。然而,自新《通则》实施之初就伴随着存废之争。基于此,本研究将从《通则》的性质辨析入手,来探讨《通则》的客观性与必然性。 The main task of the promulgation and implementation of the “General Rules for Corporate Finance” is to strengthen the standardized management of enterprises. In particular, when synergizing the interests of various parties in the enterprise, it is necessary to promote the comprehensive management of enterprises and achieve the goals of planning, production, marketing, Synergy plays an important role. However, since the beginning of the “General Rules”, there has been a dispute over the existence and abolition of the “General Principles.” Based on this, this study will start from the nature of the “General Rules” to explore the “general rule” objectivity and necessity.