贞观政要辨识兴亡对会计文化建设的贡献

Contribution of Dynasty’s Rise and Fall Discussion of Zhen Guan Officials to the Accounting Culture

唐代史臣吴兢在《贞观政要》中提出的"辨兴亡"管理观念对会计文化建设的贡献在于五个方面:"祚之修短,意在兹乎"就是分析原因;"多积仓库,益其奢侈"就是适度存储;"福善祸淫,事犹影响"就是道德仁义;"今尚不息,必亡之道"就是杀鸡取卵;"政出多门,国无纲纪"就是统一政策。

The management ideas put forward by Wu Jing of Tang dynasty contributed to accounting culture in the following five aspects. "Jo’s repair short,intended hereby peace" is to analyze the reasons; " multi-product warehouse,the benefits of its luxury " is moderately storage; " Fosamax disaster prostitution,things still affect " is a moral virtue; " this is not interest rates,perish the Road " is the Banded; " those policies,the country no discipline" is the uniform policy.