毛泽东会计思想初探
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摘要
毛泽东的会计思想起源于他的少年记账活动,经过早期革命斗争和经济建设的实践检验,得到了"在准确数据上做决策就能取得胜利"的结论,并由此升华出"实事求是"的核心理念,作为中国共产党人的行为准则。从贯穿毛泽东著作中的会计语言和"数字思维"来看,这种归属于实用主义的"用实践真实数据指导实践"的会计思想,已经构成了毛泽东思想的重要组成部分,也是当今数字时代需要挖掘的重大理论课题。
Mao Zedong's accountant thoughts originated from his accounts keeping activities. Through the revolutionary fight and the testing of his practical experience in economic development, he concluded that"success can be achieved by making decision based on accurate data", which gave birth to the core concept of "seeking truth from facts". The later has been regarded as the communist's behavior principle. The accounting language and figure thought widespread in Mao Zedong's works is pragmatic accounting thought namely "using real figure from practice to guide practice". This thought has become the important part of Mao Zedong thoughts, and it is an important topic to be discussed in this digital era.
Mao Zedong's accountant thoughts originated from his accounts keeping activities. Through the revolutionary fight and the testing of his practical experience in economic development, he concluded that"success can be achieved by making decision based on accurate data", which gave birth to the core concept of "seeking truth from facts". The later has been regarded as the communist's behavior principle. The accounting language and figure thought widespread in Mao Zedong's works is pragmatic accounting thought namely "using real figure from practice to guide practice". This thought has become the important part of Mao Zedong thoughts, and it is an important topic to be discussed in this digital era.
引文
[1][美]斯图尔特·R·施拉姆.毛泽东的思想[M].北京:中国人民大学出版社,2005.
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[4]陈晋.温情毛泽东[M].沈阳:辽宁人民出版社,2005.
[5]中共中央毛泽东选集出版委员会.毛泽东选集(一卷本)[M].北京:人民出版社,1964.
[6]中共中央文献研究室.毛泽东文集(第一卷)[M].北京:人民出版社,1993.
[7]中共中央文献研究室.毛泽东文集(第六卷)[M].北京:人民出版社,1993.
[8]中共中央文献研究室.毛泽东诗词集[M].北京:中央文献出版社,1996.
(1)葛长银:《毛泽东诗词中的“数字思维”和自信》,北京:中国毛泽东诗词研究会,2018年。
[2]韶山毛泽东纪念馆.毛泽东生活档案(上卷)[M].北京:中共党史出版社,1999.
[3][美]埃德加·斯诺.西行漫记[M].北京:生活·读书·新知三联书店出版社,1979.
[4]陈晋.温情毛泽东[M].沈阳:辽宁人民出版社,2005.
[5]中共中央毛泽东选集出版委员会.毛泽东选集(一卷本)[M].北京:人民出版社,1964.
[6]中共中央文献研究室.毛泽东文集(第一卷)[M].北京:人民出版社,1993.
[7]中共中央文献研究室.毛泽东文集(第六卷)[M].北京:人民出版社,1993.
[8]中共中央文献研究室.毛泽东诗词集[M].北京:中央文献出版社,1996.
(1)葛长银:《毛泽东诗词中的“数字思维”和自信》,北京:中国毛泽东诗词研究会,2018年。