| 孔子“会计当而已”思想及其研究成果的财产评估 |
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| 引用本文： | 刘常青. 孔子“会计当而已”思想及其研究成果的财产评估[J]. 贵州财经学院学报, 2009, 0(5) |
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| 作者姓名： | 刘常青 |
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| 作者单位： | 郑州航空工业管理学院,会计学系,河南,郑州,450015 |
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| 基金项目： | 国家社会科学基金后期项目《简牍中经济管理史料比较研究》(06FZS005)的拓展研究成果之一 |
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| 摘 要： | 孔子的会计当而已思想为历代所推崇和研究,其研究结论百花齐放.从对其研究成果的历史考察来看,孔子的会计当而已思想,除了在文革中遭到贬抑外,其余大多数时期都处于高估状态.会计当而已的合理解释应该是:作为会计人员,要按照财制规定适当地进行收、支,正确合理地进行登记和计算.对此,应采用财产评估的相关原理对孔子的会计当而已思想及其研究成果进行客观公正的评价,把握其含义和价值,使古代先贤的优秀思想真正地为我所用,为现实所用.
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| 关 键 词： | 孔子 会计当而已 研究成果 财产评估 |
Assets Assessment of Both Confucius'' Thought of KJD and Related Studies |
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| LIU Chang-qing. Assets Assessment of Both Confucius'' Thought of KJD and Related Studies[J]. Journal of Guizhou College of Finance and Economics, 2009, 0(5) |
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| Authors: | LIU Chang-qing |
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| Affiliation: | School of Accounting;Zhengzhou Institute of Aeronautical Industry Management;Zhengzhou;Henan 450015;China |
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| Abstract: | Confucius' thought of kuai ji dang er yi(KJD) has been studied and held in esteem from generation to generation since it was proposed and its conclusions vary.From the perspective of history,Confucius' thought of KJD has been overestimated for most of the time except depreciated in Cultural Revolution.Its reasonable interpretation should be: an accountant should receive and expense according to rules and regulations and register and calculate properly and reasonably.Therefore,it is supposed to evaluate Co... |
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