以会计文化视角研究孔子的会计思想与职教理念

Confucius'Five Concepts are the Basis of Chinese Accounting Education

孔子20岁时曾做过委吏(司会计)和乘田(管畜牧)等工作。他常说:"会计当而已矣。"这句话在《四库全书》中就有15处注释,可见孔子对会计的感慨很多,同时,孔子又是我国春秋时代著名的思想家、教育家、儒家学派的创始人,他开办私学,招收弟子,宣传儒家学说,教出了许多有才干的学生。孔子的财政思想、诚信思想、伦理思想、会计思想、教育思想是中国会计职业技术教育的基石,所以,孔子是中国会计职业技术教育的先父,对中国会计职业技术教育作出了巨大的历史性贡献。

When Confucius was 20 years old,he has done commissioned officials as a Division Account and an Animal Manager and so on.He often said： ＂Accounting as just say,＂the sentence,which has 15 notes in the ＂Si Ku Quan Shu＂.All this shows that Confucius had much feeling about accounting.At the same time Confucius was a famous thinker,an educator,a founder of the Confucian school,in the Spring and Autumn Period in China,he opened the private school,recruited disciples,spread over Confucianism,taught many talented students,just because of the financial ideas,honest thinking,ethics,accounting thought of Confucius.All these are the cornerstone of vocational technical education of accounting in China.So,Confucius was the forefather of accounting vocational and technical education in China,and had made a great historical contribution in vocational and technical education of accounting in China.