中国财经政法大学会计学院的谢邦柱在《统计与决策》撰文提出统计的“德治”理念。文章认为，统计作为一种社会活动，所处的宏观层面和微观层面是复杂多变的，为了使其有序运行，在国民经济生活中发挥应有的作用，不仅要靠“法治”以有效的制度安排处理权力配置问题，架构宽松 Xie Bangzhu, from the School of Accounting of China University of Economics and Law, put forward the concept of “governing by virtue” in the article “Statistics and Decision Making”. The article holds that statistics as a social activity is complex and changeable at the macro level and the micro level. In order to make it operate in an orderly manner, statistics play its due role in the national economy. It is not only necessary to rely on the “rule of law” Institutional arrangements to deal with the allocation of power, relaxed structure