Influences of Guanzi Economic Thought on the Construction of Current Management Accounting System

DOI

10.2991/ichssd-17.2018.25How to use a DOI?

Keywords

Guanzi thought; Management accounting system; Reference

Abstract

China's accounting work has entered a period of diversified development, the focus of work has turned to management accounting. As a very famous economic management scientist in Chinese history, Guan Zhong put forward a series of economic ideas with excellent vision. Through this paper, "GuanZi" is a kind content of center of responsibility and fine accounting, the cost and benefit of the management accounting system and performance incentive mechanism other aspects of the interpretation, providing some important reference and inspiration to the current management accounting system.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Guangmei Jin
PY  - 2017/11
DA  - 2017/11
TI  - Influences of Guanzi Economic Thought on the Construction of Current Management Accounting System
BT  - Proceedings of the 2nd International Conference on Humanities Science and Society Development (ICHSSD 2017)
PB  - Atlantis Press
SP  - 128
EP  - 132
SN  - 2352-5398
UR  - https://doi.org/10.2991/ichssd-17.2018.25
DO  - 10.2991/ichssd-17.2018.25
ID  - Jin2017/11
ER  -