《管子·揆度》篇经济思想对中国会计文化的贡献

The Contribution of Economic Thought in Guan Zhong·Estimation to China Accounting Culture

《管子·揆度》篇提出了大夫已散其财,万人得受其流;国之财物,尽在贾人;国无游贾,贵贱相当;五官之数,不籍于民;富能夺,贫能予;以寡为多,以狭为广;乡吏视事,葬于公壤;五其本,远近通的思想,对中国会计文化建设的贡献在于适当消费、繁荣经济、运用杠杆、调节经济、管理商业、财政收入、鼓励生产、开发资源、优抚到位、体恤人民、外贸经济、满足需要。

Guan Zhong·Estimation suggested that the dominators distribute their wealth to ordinary people;the country property belonged to merchants,without merchants,people would be equally rich;state-operated commercial department would not belong to private enterprise;the rich would be levied tax heavily and the poor would be given in charity;properly use the rare resources to accumulate wealth,built up social security system and boost product and trade.The economical theory from it shows us that we should consume properly,prosper economy,use leverage,adjust economy,manage business,increase finance income,encourage production,develop resources,put preferential treatment policy in place,sympathize with people,strengthen foreign trade and economy,and meet people＇s needs.