I. Yang Rumei
Yang Rumei (65438+August 0899-65438+September 0985), male, Han nationality, from Cixian County, Hebei Province. 1920 graduated from the Senior Department of Railway Management School (predecessor of Beijing Jiaotong University), and went to study in the United States in the summer of 192 1, and was the first batch of international students sent to the United States by the school.
In the United States, he studied at the University of Michigan, majoring in economics and obtaining bachelor's and master's degrees, and studied philosophy and obtained a doctorate from 65438 to 0926.
/kloc-after returning to China at the end of 0/926, he became a professor at Beijing Jiaotong University, teaching accounting. /kloc-in the summer of 0/927, he was transferred to Shanghai National Jinan University as the provost and professor of accounting. Later, he served as a professor in Guanghua, Qilu, Hujiang and other universities.
1949 went to Hong Kong. Since 1950, he has worked as the head of the department, dean of the business school and chief accountant in Xinya College. After the establishment of the Chinese University, he served as the dean of the university and the dean of the business school. Later, he transferred to Baptist College to teach and served as Dean of Business School.
Professor Yang Rumei is recognized as one of the famous accounting experts in China. He has made great contributions to the accounting in China.
As early as 1926, there was a book about goodwill and non-bank assets, which was praised by the American financial community and attracted the attention of the financial community at that time. This book was reprinted as a series of modern accounting development until 1978. Professor Yang Rumei has been teaching for 50 years, and peaches and plums are all over the world.
Second, Gu Zhun.
19 15 was born in Shanghai 1 year in July. 1927 after graduating from the Chinese vocational school run by Huang Yanpei, I entered Pan Xulun Lixin Certified Public Accountants as an intern, and gradually mastered accounting through self-study. 16 years old, walked onto the platform for the first time, but was blown off the stage by students. A year later, I went on stage again and stood still.
From 65438 to 0934, he completed his first accounting book, Bank Accounting, which was the first bank accounting textbook in China. Since then, textbooks such as Primary Business Bookkeeping, The Beginning of Bookkeeping, Accounting of Joint-stock Companies, Accounting System of China Bank, Principles and Practice of Income Tax, and Accounting System of China Government have been published one after another.
Third, Pan Xulun.
Pan Xulun ranks fourth among his brothers, also known as the fifth. He is a native of Dingshu Town, Yixing, and a member of China Democratic League. He is a famous accounting educator at home and abroad, and is praised as the father of accounting in China by foreign accounting circles.
When he was 0/4 years old, his father died, and he learned a lot from his eldest brother Bo Yan. Xu Lun/Kloc-studied in a private school before the age of 0/2, and then entered Shushan Primary School. After graduation, he was admitted to Shanghai Pudong Middle School and often won the first place, which was quite appreciated by the principal Huang Yanpei.
Soon, he was admitted to the radio transceiver class of Nanjing Naval Academy. After graduation, he was assigned to a naval vessel as a warrant officer, but he didn't intend to stay long, so he quit the army and resigned.
Later, I worked as a translator in Nanjing Mint and returned to my hometown as a primary school teacher. He decided to study abroad and got Huang Yanpei's support to enter St. John's University. 192 1 graduated with a bachelor of arts, and was walked by the school in the same year. He entered the School of Business Administration of Harvard University and chose accounting as his major, which laid the foundation for his lifelong accounting research.
At Harvard University, he studied hard, gave up holiday rest and sightseeing, often used a cup of bread and boiled water to satisfy his hunger, and spent all his time studying, from dormitory to classroom to library, and spent all his time with books. Finally, he obtained an MBA from Harvard University on 1923, and a doctorate in economics from Columbia University the following year.
From 65438 to 0924, Pan Xulun returned to China and served as the director of educational affairs and accounting in Shanghai University of Commerce. 1927, Pan Xulun accounting firm was established, accounting books were compiled and published, and accounting school was founded.
From practice, he deeply felt that the first thing to do was to win the trust of society. So, he took the sentence in The Analects of Confucius: If people don't believe, they won't stand, and renamed Pan Xulun Accounting Firm Lixin Accounting Firm.
1927, the first accounting training course was held. Because the number of students increased greatly, in order to meet the needs, he later founded Lixin Accounting Tutorial School, Lixin Accounting College and Lixin Senior Accounting Vocational School.
Main works:
Lixin Accounting Series, Introduction to Soviet Accounting, State-owned Accounting Summary, Newly Edited Lixin Accounting Series, Cost Accounting, Advanced Business Bookkeeping Textbooks, Company Registration Rules, Company Accounting, Joint Stock Company Accounting, State-owned Enterprise Accounting Summary, etc.
Fourth, Xie Lin.
Xie Lin (1885- 1969), professor, from Wujin, Jiangsu, male. A pioneer in accounting field in China, a famous accounting scholar, the founder of accounting system in China, the doer and educator of accounting reform, the first certified public accountant in China, the founder of the first accounting firm, the pioneer of accounting reform in China and the pioneer of accounting system in China.
The teenager went to Japan to study business at Meiji University, and graduated from 1909 with a bachelor's degree in business.
After returning to China, I majored in economics, and the Qing government earned money to study official business. Because of his extraordinary talent, he was highly valued by the authorities, and was appointed as the general treasurer of Daqing Bank (that is, the post-China Bank), the chief accountant of Bank of Communications, the copywriter of Sichuan Governor's Office, and the commercial section chief of Sichuan Yequan Road.
When he was the chief commercial officer, he held business seminars and personally served as the director and professor of double-entry accounting, which trained the first batch of new accounting talents for China. Hu Yuan, an educator at that time, was employed as a professor at Mingde University in Hu Ming, teaching double-entry bookkeeping, and wrote a book Bookkeeping, which was published by the Commercial Press. This is the first book about bookkeeping in China, which is very enlightening for students.
While holding various positions, Professor Xie Lin also attaches great importance to accounting education, adhering to the purpose of "teaching from mother to father". He has made great contributions to the development of accounting science and the practice of accounting work in China in such aspects as enthusiastic education, establishing accounting system, reforming accounting system, establishing accounting firms and disseminating accounting knowledge, and is worthy of being an outstanding educator in modern China.
19 12 summarizes the practice of accounting reform in two banks, makes it systematic and standardized, compiles a book "Practical Bank Accounting" (published by the Commercial Press), and designs the "Improved China Account" for small shops, with picture books, so that small shops have standardized data when closing accounts and paying taxes.
His success in reforming accounting in Bank of China and Bank of Communications shocked the economic circles, and industrial and commercial enterprises all over the country followed suit, which made China take a key step from the traditional single bookkeeping method to the scientific double bookkeeping method and laid a solid foundation for the application of the debit-credit double bookkeeping method in China.
Xie Lin sent a letter to the Ministry of Agriculture, Commerce and Finance in June 2008, proposing to establish "China Accounting System". The Ministry of Agriculture and Commerce was the department in charge of the national industry, agriculture and commercial economy of Beiyang government at that time. It believed that Xie's application was "beneficial to business people" and quickly agreed to it, and entrusted the drafting of Article 10 of the Provisional Regulations on Accountants.
According to the articles of association, any China citizen who has reached the age of 30, graduated from a university majoring in accounting, or worked as an accountant in a bank or company with a capital of 500,000 yuan for more than 5 years shall be issued with an accounting certificate and allowed to start business, and handle accounting organization, inspection, sorting, certification, appraisal and reconciliation with the approval of the Ministry of Agriculture and Commerce.
On September 7th of the same year (according to the data, it was September 6th), the court session was announced. At the same time, the first accountant in China-1accountant certificate was awarded. He was also employed by President Sun Yat-sen as the chief accountant of Marshal Sun Yat-sen's office.
19 18 was hired by Mr. Cai Yuanpei to teach new accounting in Peking University, and later taught in Shanghai Business School, Guanghua University, Fudan University, Chongqing University Business School and Mingxian College.