《管子·八观》篇经济思想对中国会计文化的贡献

The Contribution of"Guanzi·Baguan" to Chinese Accounting Culture

《管子.八观》篇提出了国侈则用费,用费则民贫;观台榭、量国费、粟行百里,稼禾盖积;用财毋已,用力毋休;民产有余,国之存也的思想,对中国会计文化建设的贡献在于审度量节、概算收支、基本建设、量力而行、观察生产、粮食安全、体察民情、安帮定国。

＂Guanzi · Baguan＂ claimed that a luxurious nation would cost more expenditures; the more expenditures would lead to people penury; observing tower and pavilion, plus measuring expenditures, circulating grain one hundred miles, accumulating sheaves of grain; lord doesnt spend revenue for himself, nation doesnt spend power without abstention; people＇s assets is superabundant would helpful in maintaining nation consolidating. The contribution of Guanzi＇s ideology to Chinese accounting culture lies in measuring expenditures, budgeting the income and cost, focusing on infrastructure, observing manufacturing, acting in capable, retaining food supply, being aware of public opinions, bringing peace and stability to the country.