“木”字文化对中国会计文化建设的贡献

On Contribution of "Wood" Culture to the Development of China's Accounting Culture

"木"字对中国会计词语的贡献有近252个,"木"字是五行学说中的金、木、水、火、土5种要素之一,在宇宙运动中相互依存,相互转化,相互制约,相生相克,是矛盾对立统一的物质体系。在"管理会计"学科中,与五行学说相对应的核心内容有成本性态和变动成本法、短期经营决策和长期投资决策、本量利分析和保本点分析、标准成本和责任会计、全面预算5个要素。

The contribution of ＂Wood＂ word to Chinese accounting terms are nearly 252. ＂Wood＂ is one of the 5 elements in the theory of five elements as gold, wood, water, fire and earth, they are interdependence, mutual transformation and limit and in the movement of the universe, they are contradictory opposites material system. In the subject of ＂Management Accounting＂, the core contents according to the theory of five elements are cost behavior and c volume-profit analysi comprehensive budget, hanges in cost, short-term operational decisions and long-term investment decisions, the s, and breakeven point analysis, standard costs and responsibility accounting, a the five elements.