《管子·五辅》篇提出了德有六兴,宽其政治;纤啬省用,以备饥馑;礼之经也,以导其民;耕农树艺,则财足用;审时举事,人民和辑等思想对中国会计文化建设的贡献在于流通财物、繁荣经济、勤俭节约、恭俭谦让、和谐安定、提高认识、事半功倍、权衡利弊、奋勇向前。 “Pipe Five Supplements” made the moral of a six-Hing, its politics wide; Provinces with fiber to prepare for hunger; ceremony of the ceremony also to guide their people; The ideas of the people and the series contribute to the construction of accounting culture in China. They are the circulation of property, the prosperity of the economy, the diligence and thrifty, the austerity and auspiciousness, the harmony and stability, raising awareness, doing more with less, weighing the pros and cons and going forward courageously.