探春的理财观对会计文化的贡献

The Role of Tanchun's Financial Management Concept in Accounting Culture

《红楼梦》中的探春看事敏锐,处事敏捷,敢于大胆理财。其具体表现在:荷叶根子,都很值钱;利禄之场,运筹之界;将此有余,以补不足;推行承包,群情高涨;李纨辅政,落实承包;年终算账,归到里头;平儿华诞,自掏分子;若不省俭,后手不接等层次。对会计文化建设的贡献在于强本节用,开源节流,兴利除弊,建账建账,廉洁奉公,合理决算。

Tanchun,a character in A Dream in Red Mansions,is smart and alert and dares to deal with financial management,which lies in： lotus roots are money;financial and official circles hide opportunities;addition in one place makes up where loses;contracting makes excitement;Liwan assists her;year-end account settlement counts;money gift is from own pocket for Ping’er birthday;being economical is for the future.Tanchun’s devotion to accounting culture can be concluded as follows： strong financial standing and money saving,seeking sources and putting money aside,merits strengthened and defects eliminated,no bribing and reasonable final accounts.