《红楼梦》贾府非管理人员的会计文化意识

Accounting Culture of Jia Manor Non-management Staff's in Hong Long Meng

贾府非管理人员的会计文化包括贾瑞单思,贾蔷勒据;可卿辞世,薛蟠献棺;赖爷献计,筹建省院;老明公号,一一筹画;贾赦幕控,山野制度;元春省亲,奢华靡费;姨娘迷信,马婆骗财;为官做宰,仕途经济;海棠六钱,送花赏银;熙凤厉害,尤氏挑战;丁丁卯卯,偷偷摸摸;克扣使费,纠缠不清;投机钻营,非法经营;房子加价,邪门歪道;金银财宝,尤如粪土;刀笔先生,许他银子等层面。对中国会计文化建设的贡献在于会计证据,劳动酬金,用好资金,计划控制,规划监督,节约资源,反对迷信,掌握经济,价值规律等方面。

Accounting culture of Jia manor non-management staff＇s is as follow： Jiaqiang blackmail IOU for Jia Rui＇s unrequited love, Xue Pan donated a coffin after Keqing died, Mr. Lai make recommendations to build royal garden, an old man called Ming Gong is responsible for overall planning, Jia She stay at home and Ming Gong is responsible for specific matters, Yuan chun were allowed to go back home and spend huge silvers, Ma po fraud superstitious concubine, studying career and economy of government officials, flowers cost and bestowed, Mrs You challenge Xifeng＇s right, careful calculations and secretly make money, deduction of the fees, speculative personal gain and illegal make money, house increases by crooking ways, treating gold and silver as dirt, bribing government officials. Contribution for China＇s accounting cultural is that accounting evidence, labor remuneration, good use of funds, planning and control, planning supervision, resource conservation, against superstition, to grasp the economic law and so on.