墨子思想对春秋战国时期军队会计的贡献

Contribution of Mohism to the Accountants in the Army During the Spring and Autumn Period and Warring States Period

《墨子》一书中谈到了许多与军队会计相关的概念、方法、策略、观念、思想,主要表现在书其计数,督以其正;以规度圆,以矩度方;强本节用,开源节流;以人为本,利国利民;百人共财,百工即事五个方面,对春秋战国时期军队会计立账、记账、算账、报账、用账作出了巨大贡献。

Many concepts, methods, strategies and ideas related to the accountants in the army are mentioned during the book ＂ Mozi＂, which iUustrats five main principles：count clearly and honestly to manage the money; build specific regulations; save money and increase income; take people as the foremost; raise fund and develop the habit of resource utilization during the work of starting up account, keeping account, checking account, settling account and using it. These ideas made great contribution to the accountants＇ work in the Spring and Autumn Period and Warring States Period.