The paper discusses on the economic thinking in the article of "Guanzi o country", and'proposes that the thinking have made a contribution to the development of Chinese accounting culture.%<管子·治国>篇提出了以善为国,必先富民;粟多国富,国富兵强;秋籴以五,春粜以柬;农士商工,交能易作;粟则多,物尽至的思想,对中国会计文化建设的贡献在于遵纪守法、维护国家、开垦粮田、增加粮食、合理征税、藏富于民、提高技能、缩小差距、物质丰富、团结安定.
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