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唐代史臣吴兢在《贞观政要》中提出的“论尊敬师傅”管理观念对会计文化建设的贡献在于九个方面:“吐论发言,辞色慷慨”就是陈词慷慨;“不愆不忘,率由旧章”就是照章办事;“日闻雅训,长仁益德”就是品德优秀;“严教子弟,皆得安全”就是从严治教;“先拜三师,三师答拜”就是尊师重教;“不勤于始,将悔于终”就是加强学习;“多才多艺,允文允武”就是德才兼备;“且事俯仰,规谏之道”就是例行公事;“温良恭俭,聪明睿哲”就是才思敏捷。
In the “Zhenguan dignitaries” proposed by the historian Wu Jing in the Tang Dynasty, the contribution of the management concept of “respecting the master” to the construction of accounting culture lies in nine aspects: “vomit speech, generous speech ” is generous speech “Do not forget, the rate by the old chapter” is to act according to chapter; “Day Wen Ya Xun, Chang Ren Yi De ” is the moral excellence; “strict education of children, are safe ” is strict education; “ Worship the three divisions, three divisions worship ”is respecting teachers and teaching; “ not diligent in the beginning, will regret the end ”is to strengthen learning; “ versatile, Yunwen Yunwu ”is both ability and political integrity; “ and Things pitch, remonstrance way ”is a routine; “ gentle and auspicious, smart Rui Zhe ”is a quick thinking.