唐代史臣吴兢在《贞观政要》中提出的“辨兴亡”管理观念对会计文化建设的贡献在于五个方面:“祚之修短,意在兹乎”就是分析原因;“多积仓库,益其奢侈”就是适度存储;“福善祸淫,事犹影响”就是道德仁义;“今尚不息,必亡之道”就是杀鸡取卵;“政出多门,国无纲纪”就是统一政策。 The contribution of the management concept of “Identifying Emergence and Death” to the construction of accounting culture proposed by Shi Jing Wu Jing in the “Zhenguan dignitaries” in Tang Dynasty lies in five aspects: “ ”Prolonged warehouse, its benefits luxury“ is a moderate storage; ”Fushan curse, things still affect“ is the moral benevolence; ” A number of doors, country no program discipline "is a unified policy.