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沈括的稽查账籍,求证务实;予在三司,求证三说;即日知价,信皆有术;以朱围之,于卷末书;重轻未均,随事均之;因粮于故,最为急务;熙宁中会,四百余券;不悟其计,费以巨万;盐价有常,钞法有定等行政理念对会计文化的贡献就在于检查账册,务实求真,讲究诚信,签字归档,协调平衡,统筹兼顾,证据确凿,节约费用,抑制价格等会计工作层面,对会计文化的建设作出了一定的历史性贡献。
Shen Kuo’s audit accounts, proof of pragmatic; to three Division, three proof of confirmation; today’s price, the letter Jieyou; to Zhu Wai, at the end of the book; Therefore, the most urgent; Xining in the Council, four hundred coupons; do not realize it, the cost of Juwan; salt prices are regular, the law of accounting and other administrative philosophy of accounting culture contribution is to check the books, pragmatic truth-seeking, Pay attention to integrity, signing and filing, coordination and balance, overall consideration, the evidence is conclusive, save costs, inhibit prices and other accounting work level, the construction of accounting culture has made some historic contributions.