《管子.八观》篇提出了国侈则用费,用费则民贫;观台榭、量国费、粟行百里,稼禾盖积;用财毋已,用力毋休;民产有余,国之存也的思想,对中国会计文化建设的贡献在于审度量节、概算收支、基本建设、量力而行、观察生产、粮食安全、体察民情、安帮定国。 “Pipe. Eight concept” article proposed the country is the use of fees, the cost of the people is poor; view terrace, the amount of national fees, Su miles Barry, Jia Wo cover plot; The contribution of more than one country and the rest of the world to the construction of Chinese accounting culture rests with the measurement of quantitative measures, estimates of expenditures and capital expenditures, capital construction, observation of production and food security, security of the people and peace and stability.