论《贞观政要》择官谋略中的会计文化

On Accounting Culture from Counsel Politicians Choosing Their Official Positions in the Zhenguan Period

唐代史臣吴兢在《贞观政要》中提出的"论择官"谋略对会计文化建设的贡献在于十个方面,即"比肩而立,同坐而食"就是同工同酬;"广开耳目,求访贤哲"就是求贤若竭;"录其姓名,坐卧恒看"就是勇挑重担;"才行俱兼,始可任用"就是德才兼备;"以人为本,妙选贤德"就是重视人才;"纳维备举,矫正趋竞"就是相互竞争;"知人者智,自知者明"就是自知之明;"与人为信,与之为廉"就是加强教育;"行六正则荣,犯六邪则辱"就是六荣六耻;"以公平为规矩,以仁义为准绳"就是按原则办事。

The counsel of choosing official positions in Zhenguan Politicians written by Minister of history Wu Jing in the Tang Dynasty made ten aspects contributions to accounting culture construction. " Standing shoulder to shoulder,eating side by side" translates as equal pay for equal work; "opening widely the eyes and ears,visiting philosophers" means seeking wise man; "recording the name,watching constantly" shows carrying the burden; "having both ability and moral quality,one can be employed" means having both ability and political integrity; "People-oriented,choosing good virtuous" attaches great importance to the talent; "full preparation,race correction" is competing with each other; "he who understands others is wisdom,know oneself is wise" is self-knowledge; "trusting in other people with clean hands" is to strengthen education; "Adhering to six right ways is glorious,six evil is disgrace" is six honors and six disgraces; "doing on fair rules,in righteousness as the criterion" is according to the principle.