墨子在《尚贤中》篇中提出了“国家治刑法正,国库实财散,粮食多民足食”的思想,对春秋战国时期会计的贡献表现在“谋则得,举事则成,入守则固、出诛则强”的哲理。 Mozi put forward the idea of ​​“National Penal Code Law, Treasury Supplement, Food and More Food” in his article “Shang Xianzhong”, his contribution to the accounting of the Spring and Autumn Period and the Warring States Period. Then become, into the rule is solid, punish is strong "philosophy.