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Discuss the Permanent Practical Value on the "Shu" in Management Accounting

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DOI: 10.38007/Proceedings.0001123


Yongzhong Qi ,Desen Zhang

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Yongzhong Qi


First of all, this document explains that Shu (恕) has three levels of permanent value, especially permanent and practical management value. And then it boldly puts forward the idea of "Shu (恕) can rule the world". The characteristics of Shu (恕) are dominant and implicit. Secondly, it has psychological support for all management mind and behavior. It conducts a brief analysis of several classic examples by the permanent practical management value mind of Shu (恕), which has made a major breakthrough on the evaluation analysis of Song-Xianggong. The fourth, it analyzes the misunderstanding of the management of Shu (恕). Finally, Shu(恕) plays an invisible, tremendous and behind-the-scenes role in promoting unnecessary professional qualifications such as accounting subjects, accounting bookkeeping, accounting statements, management accounting, cancellation of accounting certificates, transformation of accounting technology and finance, integration of financial accounting and management accounting, and development of accounting education.


Shu(恕) ;Management Accounting;Permanent Practical Value