摘要
首先剖析了孔子对会计工作本质和应当遵循原则的认识,进而研究了孔子“政在节财、藏富与民”的理财思想以及孔子学说对现代会计人员价值取向、职业操守的意义。
First,the essence of accounting work and the cognition of the rules that should be obeyed are dissected, and the thought on money management as 'Managing government affairs lies in saving wealth, hiding richness in people'is researched. Then the significance of Confucius'theory on the value orientation and job personal integrity of modern accountants is studied.
出处
《河北科技师范学院学报（社会科学版）》
2005年第2期11-14,共4页
Journal of Hebei Normal University of Science & Technology(Social Sciences)
基金
河北省科技厅"企业预算管理和业绩考评与激励机制问题研究"(项目编号:04457236)河北省人文社科研 究项目"审计市场开放问题研究"(项目鳊号:S040425)。
关键词
孔子
会计观念
理财思想
价值取向
Confucius j accounting concept
thought on money management j value orientation
