从五行学说理解会计学

Analysis on Accounting from Viewpoint of Five Elements Theory

中国古代物质观认为宇宙是由金、木、水、火、土五种要素构成,它们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。五行学说在现实会计工作中的印象包含着事物运动、算理规律、职场生涯、学科建设诸方面的关联。

Ancient Chinese view of matter shows that the universal world is composed of five elements,that is,metal,wood,water,fire and earth,which depend on each other,are transformed into each other,are restricted by each other,and mutually reinforce and neutralize each other in the universal movement.It is a material system with the unity of opposites.Five elements theory can be applied to modern accounting works from the perspectives of thing movement,algorithm,career,discipline construction and so on.