The principles of nonequilibrium thermodynamics are discussed, using the concept of internal variables that describe deviations of a thermodynamic system from the equilibrium state. While considering the first law of thermodynamics, work of internal variables is taken into account. It is shown that the requirement that the thermodynamic system cannot fulfil any work via internal variables is equivalent to the conventional formulation of the second law of thermodynamics. These statements, in line with the axioms introducing internal variables can be considered as basic principles of nonequilibrium thermodynamics. While considering stationary nonequilibrium situations close to equilibrium, it is shown that known linear parities between thermodynamic forces and fluxes and also the production of entropy, as a sum of products of thermodynamic forces and fluxes, are consequences of fundamental principles of thermodynamics.