中国古代文学作品中的会计文化流变

The Embodiment of Accounting Culture in Ancient Chinese Literary Works

“会计”一词起源于西周时期,在悠久的历史发展过程中,中国逐步形成了独具特色的会计文化,在古代文学作品中多有体现。本文通过对会计物质文化、会计规范文化、会计行为文化、会计精神文化四个维度的归纳分析,发现我国会计文化重伦理、重精神的特点,古代作品中早已出现会计核算、内控制度、会计法制建设、会计道德要求等思想雏形。中国会计文化是传统文化研究的一部分,以文学作品为观察窗口,可以体现不同时代背景下会计的发展与流变,对当代中国特色会计文化的建设具有一定的现实意义。

The term“accounting”originated in the Western Zhou Dynasty.In its long history of development,China has gradually formed a unique accounting culture,which is also reflected in ancient literary works.Through the analysis of the four dimensions of accounting material culture,accounting norms culture,accounting behavior culture,and accounting spirit culture,it can be found that China's accounting culture emphasizes ethics and spirit.In these ancient works,embryonic ideas such as accounting calculation,internal control system,accounting legal system construction,and accounting moral requirements have long appeared.China's accounting culture is a part of traditional cultural research,and using literary works as an observation window can also reflect the development and changes in accounting in different historical backgrounds,which has certain practical significance for the construction of contemporary Chinese characteristic accounting culture.