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司马迁是中国著名的历史学家,有《史记》一书传世。《史记》中的平准、河渠以及货殖列传等篇,都集中反映了司马迁的经济思想。其中涉及财会的主要有以下三个方面: 1、对资金周转的认识 从《史记·货殖列传》中可以看出,司马迁对本、费、利三者的关系已有了明确的认识。司马迁认为本的周转越快,则经营的盈利越大。所以他说:“财币欲其行如流水”,以充分发挥其在经营中的作用。要做到“务完物,无息币……腐败而食之,货勿
Sima Qian is a famous historian in China, with the publication of “Historical Records”. “Historical Records” in the level, river channels and articles, etc., all reflect Sima Qian’s economic thinking. There are three main aspects involved in the accounting: 1. Awareness of the capital turnover As can be seen from the “Historical Biography of Merchants”, Sima Qian has a clear understanding of the relationship between Ben, Fei and Li. Sima Qian believes that the faster the turnover, the greater the operating profit. Therefore, he said: “The coin wants to behave like water,” so as to give full play to its role in business. To do "finished things, no interest-free currency ... corruption and food, goods do not