《大学》理财之道及其对现代大学的启示

The financial management of The Great Learning and its inspiration for modern universities

《大学》既是儒家修身齐家治国安邦之纲领,也是我国财经思想之基源,它不仅提出了理财者素养修炼之法和科学决策之心智模式,还阐明了"絜矩之道"、"损余补缺"、"开源节流"等理财基本规范和法则,对中国乃至世界的经济发展和社会进步都具有重要意义,特别是在当前建设和谐社会和节约型社会的时代背景下,《大学》理财之道对现代大学具有颇多的理念启发和方法论指导。

The Great Learning is the guiding principle for the confucianists about the self-cultivation,the family harmony,the state Governing and the world Peace,and it is also the basis for financial and economic theories in China.The Great Learning not only puts forward a way for the financier＇s self-cultivation or a mental model for scientific decisionmaking but also clarifies the basic criterions and principles such as ＂ Rules for interpersonal relationship＂, ＂ Take the excess and supply the lack＂,and ＂Broaden sources of income and reduce expenditure＂.These theories are of great importance for Chinese and the world＇s economic development and social progress.Under the current background of the building of a harmonious and conservative-oriented society in China,the financial managements in The Great Learning provide particularly a lot of inspiration and methodology guiding for modern universities.