孔子曾做过与财经有关的“委吏”等职，直到他官至“司空”，仍然执掌着部分经济权力。据《孟子·万章章句下》记载：“孔子尝为委吏矣，曰：‘会计当而已矣’。”“当”的字面涵义可理解为适合、合宜、正当。具体到会计职业中，可理解为得当、真实、明晰、正确、谨慎、及时、 Confucius had done “commissary” and other duties related to finance and economics until his official to “Sagong”, still in charge of some of the economic power. According to “Mencius million chapters under the” record: “Confucius tasted as a government official carry on, saying: ’Accounting has been carried.’” “When” the literal meaning can be understood as suitable, appropriate and legitimate. Specific to the accounting profession, can be understood as proper, true, clear, correct, cautious, timely,