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会计学“Theartofwarisofvitalimportancetothestate.Itisamatteroflifeanddeath,aroadeithertosafetyortoruin.Henceitisasubjectofinquirywhichcanonnoaccountbeneglected.”兵者, 国之大事IntroductionSunzi’sArtofWar(SunziBingfa),isanancientclassicofwar,consistingof13chaptersinabout6,000characters.Ofthemorethan3,000booksonwarfromthepre-Qin(before221BC)periodtotheQingDynasty(1616-1911),Sunzi’sArtofWarstandsoutasthegreatestclassic.“Onecanfightandwinahundredwarsifoneknowsbothoneselfandtheenemy.”Theoddsforwinningarehalfandhalfifoneknowsoneselfbutnottheenemy.Andoneisboundtofailifoneknowsneitheroneselfnortheenemy.“Thearmysurvivesbytreachery.”Treacheryismeanttoentice(诱使)theenemytomakeallsortsofmistakes,defeatingthemaftertheyallintoastateofchaos.Itisnotplausibletofightandwinwars. It’sidealtoachievevictorythroughmeansotherthanwar,suchaspolitics,diplomacy,andotherdeterrent(威慑的)measures. TheseideasofSunzireflecthisdeepunderstandingofwhatwetodaycall“holisticwar(整体战争)”.故兵无常势,水无常形;能因敌变化而取胜者,谓之神。 ——《孙子兵法虚实第六》Changesintheoppositedirection投之亡地然后存,陷之死地然后生。——《孙子兵法九地第十一》)战国时期形势图Guernica《格尔尼卡》 ThisisanoilpaintingbyPabloPicassoinresponsetoaruthless,massiveboomingin1937DuringtheWWIIperiod,itsymbolizedthemassacreandhorrorthathumankindseverfaced.Todayitremainsapowerfulsymbolagainstwar.Attheverybeginning,thebookpointsout,“Theuseofforceisamatteroflifeordeathforthesoldiers,thepeopleandthecountry.”Suchamattercanneverbetakenlightly.Sunzi’scautionsagainstwarwerecontinuedinSunBin'sArtofWar(SunBinBingfa),byastrategistinthemiddleoftheWarringStatesPeriod.Sunzi’sArtofWarandSunBin'sArtofWarbothwarnreadersofthegreatdangersofwar.Suchthoughtsrepresent,asgreatstrategists,theirconcernandcareforhumanlife. Asnuclearwarloomslargerintoday’sworld,thecautionsofSunziandSunBincertainlydeservetheseriousattentionofthosewhohavethepowertopush“thebutton”.Sunzi’sWisdomBeyondtheMilitary3)WhatdoestheexampleinParagraph5emphasize?6)AccordingtoSunzi’sdialecticalthinking,whatshouldcommandersconsider?8)WhatdoesSunzi’sArtofWarbeginandendwith?II.Carefu