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著名历史小说《三国演义》第四十六回把发生在东汉末年诸葛亮草船借箭这个故事写得栩栩如生、娓娓动听。从会计学的角度来看,这是一个典型的筹资决策理论的实践过程。诸葛亮草船借箭的起因就是抓住机遇,战胜困难;经过就是借鸡下蛋,孵化雏鸡;结果就是神机妙算,载誉而归;贡献就是中国会计文化建设。今天,生活在社会主义市场经济条件下的人们,应该运用这个典故启发我们的筹资谋略,从中汲取智慧养份。
The famous history novel “The Romance of the Three Kingdoms,” the forty-sixth back took place in the Eastern Han Dynasty Zhuge Liang grass boat borrowing the story of this story is lifelike, appealing. From an accounting point of view, this is a typical practice of financing decision theory. Zhuge Liang grass boat borrowing arrows is the reason for seizing the opportunity to overcome difficulties; through the eggs is chicken, hatch chicks; the result is a miraculous magic machine, rewarded; contribution is the construction of Chinese accounting culture. Today, people living under conditions of a socialist market economy should use this allusion to inspire our fund-raising strategy and learn from it.