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

摘要

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.