摘要
当代财务活动中出现了诸如财务假帐、偷税漏税等违法违德现象,急需人们用伦理道德来规范财务行为。研究孔子的财务伦理观有着重大的现实意义。孔子的财务伦理观内容深刻,主要包括财务道德理想——“当”、诚信核算观、黜奢崇俭的理财观、反省与改过的内审观、生财有道的生财观等。
At present there are many immoral phenomena in financial accounting such as fake accounting,tax dodging and evasion.Obviously,it is very urgent to make them moral.And it is of great significance to make research on confucious’ accounting ethics which include accounting ideal,real accounting,economic financing,good interior audit,and proper money making.
出处
《齐齐哈尔大学学报（哲学社会科学版）》
2005年第1期40-42,共3页
Journal of Qiqihar University(Philosophy & Social Science Edition)
基金
2004国家社科基金资助项目(04BX2053)。
关键词
孔子
财务伦理观
财务
Confucious’
accounting ethics
accounting
