《管子·牧民》篇提出了务在四时,守在仓廪;国有四维,邪事不生;从其四欲,政之法宝;务五谷则食足,育六畜则民富;审时察用,置以为政的思想,对中国会计文化建设的贡献在于增产增收、保证收入、公平合理、廉洁自守、保全安全、鞠躬尽瘁、发展经营、奖惩严明、坚持原则、知人善任。 “Pipe · herdsman” article proposed at 4 o’clock, keep in the barn owl; state four-dimensional, evil does not produce; from the four desire, the magic weapon of politics; service grain is enough food, The thought of assuming ownership of the accounting culture in China contributes to boosting production and income, ensuring income, being fair and reasonable, being honest, safeguarded, sparing no efforts, developing business, rewards and punishments strictly, sticking to principles and knowing people’s good deeds.