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孔子理财思想及其现实意义
引用本文:郭化林. 孔子理财思想及其现实意义[J]. 河北科技师范学院学报(社会科学版), 2005, 4(2): 11-14
作者姓名:郭化林
作者单位:河北科技师范学院,学报编辑部,河北,秦皇岛,066004
基金项目:河北省科技厅“企业预算管理和业绩考评与激励机制问题研究”(项目编号:04457236)河北省人文社科研 究项目“审计市场开放问题研究”(项目鳊号:S040425)。
摘    要:
首先剖析了孔子对会计工作本质和应当遵循原则的认识,进而研究了孔子“政在节财、藏富与民”的理财思想以及孔子学说对现代会计人员价值取向、职业操守的意义。

关 键 词:孔子  会计观念  理财思想  价值取向
文章编号:1672-7991(2005)02-0011-04
修稿时间:2005-01-06

Confucius' Thought on Money Management and Realistic Meaning
GUO Hua-lin. Confucius' Thought on Money Management and Realistic Meaning[J]. Journal of Hebei Normal UNiversity of Science & Technology :Social Sciences, 2005, 4(2): 11-14
Authors:GUO Hua-lin
Abstract:
First,the essence of accounting work and the cognition of the rules that should be obeyed are dissected, and the thought on money management as "Managing government affairs lies in saving wealth, hiding richness in people"is researched. Then the significance of Confucius'theory on the value orientation and job personal integrity of modern accountants is studied.
Keywords:Confucius j accounting concept  thought on money management j value orientation
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