《企业财务通则》(以下称《通则》)自施行以来,在规范企业财务行为等方面的确发挥了一些积极作用,但实事求是地看,它在理论基础、法规层次、内容和适用范围等方面还存在需进一步研究和优化之处。本文认为,若想使《通则》达到较为理想的状态和效果,在修订中一是需要进一步明确它的理论基础;二是考虑是否需要提升《通则》的法规层次;三是要充分适应“互联网+”环境中的必备内容;四是要使《通则》的适用 Since its implementation, the “General Rules for Corporate Finance” (hereinafter referred to as the “General Rules”) have indeed played some positive roles in regulating the financial behavior of enterprises. However, on the basis of seeking truth from facts, on the theoretical basis, level of laws and regulations, content and scope of application, There is a need for further research and optimization. This paper argues that if we want to make the “General Rules” achieve a more satisfactory state and effect, we should further clarify its theoretical basis in the revision of the first one. Second, we must consider whether we need to raise the level of the “general rules” and the third is to fully adapt to the “ Internet + ”environment in the essential content; fourth is to make the“ General Rules ”applicable