古典小说《红楼梦》对清代财务管理文化的贡献

Contribution of the Classical Novel The Dream of the Red Chamber to Financial Management in the Qing Dynasty

在古典小说《红楼梦》中,作者描述了当时社会管理的进步思想,为后世财务管理文化建设留下了可资借鉴的精神财富。《红楼梦》对中国财务管理文化建设的贡献在于:事前规划,凡事则立;订造簿册,来龙去脉;约法三章,强化管理;分工明确,责任到人;对牌发货,事中控制;德能勤及,威重令行;按章办事,坚持原则;奖勤罚懒,执事保全。

Benefit from the classical novel The Dream of the Red Chamber in financial management lies in the following aspects： planning ahead to ensure success, keeping accounts to make them clear, making regulations to enhance management, assigning reasonably to make responsibilities clear, controlling the process to avoid mistakes, making regulations first to heighten prestige, handling after regulations to stick to the principles, awarding sedulity and penalizing laziness to make things smooth.The author depicted advanced ideas of social management at that time so as to provide refential spritul wealth for later financial management culture construction.