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《管子·国蓄》篇提出了黄金刀币,民之通施;所虑而亲,天下乐从;民人所食,计本量委;敛积之以轻,散行之以重;春以奉耕,夏以奉耘;征税从慎,藏富于民;天子籍于币,诸侯籍于食;以守财物,以御民事;正其号令,万乘可资;三币握之,有补于暖;求于万民,籍于号令的思想。对中国会计文化建设的贡献在于国计民生、生活稳定、合理征税、增加财政、粮食安全、民生稳定、物资供应、市场繁荣、预购定金、惠及人民、发展生产、货币储蓄、平衡供求、经济运行、控制财富、富国富民。
“Pipe · State Saving” article proposed a gold knife currency, the people of the pass; considered and pro, world music from; people eat, counting the Commission; convergence of light, scattered heavy; Spring In order to Feng Geng, summer to Feng Yun; tax from the cautious, possession of wealth in the people; emperor in coins, princes in food; to keep property, to imperial civil affairs; is its order, Complementing the warm; seek for the people, from the thought of command. The contribution to the construction of Chinese accounting culture lies in the national economy and the people’s livelihood, stable and reasonable taxation, increased fiscal and food security, stable livelihood, material supply, prosperous markets, pre-deposit payments, benefiting the people, developing production, saving money, balancing supply and demand, Control wealth, wealthy people.