孔子“会计当而已”思想及其研究成果的财产评估

Assets Assessment of Both Confucius' Thought of KJD and Related Studies

孔子的"会计当而已"思想为历代所推崇和研究,其研究结论百花齐放。从对其研究成果的历史考察来看,孔子的"会计当而已"思想,除了在文革中遭到贬抑外,其余大多数时期都处于高估状态。"会计当而已"的合理解释应该是:作为会计人员,要按照财制规定适当地进行收、支,正确合理地进行登记和计算。对此,应采用财产评估的相关原理对孔子的"会计当而已"思想及其研究成果进行客观公正的评价,把握其含义和价值,使古代先贤的优秀思想真正地为我所用,为现实所用。

Confucius＇thought of ＂ kuai ji dang er yi＂ （KID） has been studied and held in esteem from generation to generation since it was proposed and its conclusions vary. From the perspective of history, Confucius＇thought of KID has been overestimated for most of the time except depreciated in Cultural Revolution. Its reasonable interpretation should be ： an accountant should receive and expense according to rules and regulations and register and calculate properly and reasonably. Therefore, it is supposed to evaluate Confucius＇thought and results of KID objectively and fairly by using the related theories of assets assessment, to explore the positives in traditional thoughts, and to understand its meanings and values, making the excellent thoughts from solons in ancient times be really used by us and by realities.