《管子山权数》篇经济思想对中国会计文化贡献.docVIP

《管子山权数》篇经济思想对中国会计文化贡献 《管子山权数》篇经济思想对中国会计文化的贡献 2011-06-28 　　【摘要】《管子?山权数》篇提出了地以财为权,人以力为权;岁守十分之参,三年和少半成岁;隘则易益,以厄守丰;地有量,国无策;轨守其数,准平其流;树表置高,高仁慈考;黄金一斤,直食八石;度法者,禁缪者;万乘之国,万金之蓄的思想,对中国会计文化建设的贡献在于努力生产、粮食安全、以丰补歉、商品流通、事前预测、事中控制、开放政策、平衡财政、奖励能人、储备黄金。 　　【关键词】管子;权数;理财;天时;地利;人力;财富 　　【Abstract】“Guanzhi?shan quan shu” have suggested that the field takes property as right, person takes force as right; The year is kept watch for that ginseng, ready-made a year very with being half short for 3 years; Narrow Feng then easy to keep increasingly, with adversity; There is amounts in the field, the country has no a scheme; The track abides by whose number, certainty puts down whose stream; The tree form purchases height, Gao ren has a test in; The gold eats eight stone one jin, straightly; Degree, follow person, forbid Miaozhe; The thought that a big country, large sum of money deposit, the contribution to Chinese accountant cultural advancement depend on the safety making great efforts to produce grain,has high yield areas help low yield areas, circulation of commodities, forecasts in advance, controls in the thing, open policy, balance finance, encourage and reward able person, reserve a gold. 　　【Key words】Guan Zhi; Quan shu; Manage money matters; Climatic condition; Favourable geographical position; Manpower; Wealth 　　春秋时期杰出的思想家管仲以封建社会的经济为研究对象,提出了地以财为权,人以力为权;岁守十分之参,三年和少半成岁;隘则易益,以厄守丰;地有量,国无策;轨守其数,准平其流;树表置高,高仁慈考;黄金一斤,直食八石;度法者,禁缪者;万乘之国,万金之蓄的思想,对中国会计文化建设作出了历史性贡献。 　　1 地以财为权,人以力为权 　　“天以时为权,地以财为权,人以力为权,君以令为权。失天之权,则人地之权亡。”[1] 　　天以四时为权变,地以财利为权变,人以能力为权变,治理者以政策为权变,丧失了天的权变,人和地的权变也将清除。管仲论述三权之具体措施:第一步利用梁山特产控制国谷,提高谷价。第二步从五年积谷中提出二年所积收购国铜铸立钱币。第三步根据国际物价情况,规定国内物价,使其“和天下调”。否则无力对待“天权”,“以致人民自相求备,使贫民变成富人之奴隶。”[2]管子的“三权”思想就是“抓住机遇,深化改革”。中共中央十七届三中全会决定:“培育农村服务性、公益性、互助性社会组织,完善社会自治功能。”[3]采取多种措施增强基础财力,逐步解决行政村资金运转困难问题,积极稳妥化解乡村债务。继续做好农民负担监督管理工作,完善村民一事一议筹资筹劳办法,健全农村公益性事业的建设机制。发展农业产业化经营,促进农产品加工业结构升级,扶持壮大龙头企业,培养知名品牌。强化主要农产品生产大县财政奖励政策,完善农产品加工业发展税收支持政策。加强农业标准化和农产品质量安全工作,严格产品产地环境,投入产品使用,生产工艺过程、产品质量监控,切实落实农产品生产、收购、