《红楼梦》贾珍的治理观对会计文化的贡献

" A dream of Red Mansions" Jia Zhen’s Governance Concept on Accounting Culture

贾珍是贾府族长,掌管着族中大小事务,对宁国府的兴衰负有重大责任,其具体表现在:凡族中事,自有掌管;戴权卖官,贾珍捐款;打发礼物,压岁银子;庄头进孝,万福金安;算定五千,仅收一半;再回省亲,只怕精穷;多头坐支,应以规范;三人商议,事事妥贴;兄弟情深,封银相救;游荡纨裤,习射为由;风清月朗,上下如银;引诱赌博,凌逼致死等生活层面。贾珍的族长观对会计文化建设的贡献在于"三公"原则、真才实学、赠与行为、货币计量、分析考核、严禁坐支、相互通气、封银相救、习练才艺、规范列支、见义勇为等方面。

Jia Zhen is the chief in charge of family,family affairs,the rise and fall of Ningguo region bears a major responsibility,its specific expression in:where the clan affairs,its own rules;Dai Quan official,Jia Zhen donation;sent gifts,lucky money;village into filial piety,Wanfu Jinan;count five thousand,receive only half;return to visit,but fine poor;bull sit,should be standardized;three men,all proper;brotherhood,a silver to wander;FOP,shot by Xi;delicate long,up and down like silver;lure gambling,persecuting lethal life level.The clans of Jia Zhen view on the construction of accounting culture contribution is" 3 fair" principle,true skill and genuine knowledge,donation behavior,monetary measurement,analysis and assessment,no personal,each other,a silver to practice talent,normative,row,the respect such as do boldly what is righteous.