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荀子是战国时期著名的儒学思想家,但并非纯粹的儒家。他对孔子的伦理思想是“损益”式的继承,并融入了许多法家的观点,具有很强的现实性,符合战国后期建立统一中央集权这一历史发展必然趋势的要求,对后世影响较大。荀子的理财伦理思想主要集中反映在谁来理财和如何理财两个问题上。研究荀子的理财伦理思想对当下研究中国古代会计伦理思想演进有着重要的参考价值。一、荀子“任人唯贤”的选才伦理原则在谁来理财问题上,思想家们有着共同的观点,即任人唯贤的
Xunzi is a famous Confucian thinker in the Warring States Period, but not a pure Confucian. His ethical thoughts on Confucius are inherited from the “profit and loss” style and are integrated into the views of many legal persons. They are highly realistic and conform to the requirement of the historical trend of unified centralization of power in the late Warring States period. Greater impact. Xunzi’s financial management ethics mainly focuses on two issues: who manages the money and how to manage the money. The study of Xunzi’s financial management ethics has an important reference value for the contemporary study of the evolution of Chinese ancient accounting ethics. First, Xunzi “meritocracy ” principle of ethics of choice In who to finance issues, thinkers have a common view that meritocracy