19 12 as the general manager of Hankou Republic of China Daily. 19 13 In March, Song was assassinated, and Hankou Republic Daily published an article denouncing Yuan Thief (Yuan Shikai) and Zhao Offender (Zhao Bingjun). Li sent people to the French Concession to arrest four colleagues, including Zhou Yusheng, Pi Zongshi and Li Jiannong, and detained them in the patrol room of the French Concession. After being acquitted by the French consul in Hankou, Yang was escorted to Shanghai and released. With the support of Huang Xing, he came to Britain at the beginning of the same year to study money and banking at the School of Political Economy of London University. 1920 After returning to China, he worked as a professor of economics and accounting in Wusong Zhonghua College and as an accounting supervisor in the Commercial Press, and reformed the commercial accounting system to quickly turn losses into profits. Guo Moruo once praised him for "operating a silver cabinet", and China accounting circles called him the founder of business accounting in China. In the summer of the same year, accompanied by American philosopher Dewey and British philosopher Russell, Yang gave lectures in Changsha on behalf of China College and Peking University. He himself told the audience in Changsha three topics: "society and socialism", "the problem of peer organization" and "introducing Russell-talking with Russell all night". At that time, Mao Zedong was the head of Xinmin Society and a special correspondent of Ta Kung Pao. He specially recorded Yang's speech and published it in the tenth edition of Changsha Ta Kung Pao in June 1920 and June 65438+1October 3 1 day under the signature of "Yang Duan and Six Lectures". 1926 director, institute of economics, academia sinica, Yang Ren, researcher, academy of social sciences. During this period, he focused on China's foreign trade. Together with Hou Houpei, based on the customs inventory of 1864 to 1928, he compiled the statistical data of China's trade in the past 65 years, with more than 40 charts, which became the first international trade data set in China.
After 1930, it has been hired by the National Wuhan University. He used to be dean, provost, professor, head of economics department, and head of economics department. 1938, Wuhan University moved from Wuchang to Leshan, Sichuan, and Yang Ren became the president. He used to be a political commissar of the National Government and director of the Audit Bureau of the Military Commission, and was elected as the executive member of the Sixth Central Committee of the Kuomintang.
After the founding of New China, he served as a professor at Wuhan University and a member of the Finance and Economics Committee of the Central South Military and Political Committee. 1956 participated in the revolutionary Committee of the Chinese Kuomintang. 1September 30, 966, died, with no worries and no ashes left, at the age of 8 1.
Yang has published more than 65,438+060 articles on China's financial, monetary and tax reform, including China's monetary reform, introduction of tariff issues, and financial anti-corrosion methods. During the period of Wu Da University, I taught courses such as money and banking, accounting and enterprise management, including money and banking, industrial and commercial organization and management, and modern accounting. After the liberation of Wuhan, he began to study the monetary and financial history of the Qing Dynasty. The first draft of Monetary and Financial History of Qing Dynasty, which was completed at the end of 1950s, was well received by scholars at home and abroad, and reprinted by Hong Kong Wide Angle Mirror Publishing House on 1977. In his later years, he compiled the Financial History of China in the Last Hundred Years.
Yang Duanliu was born in June of 1885 and 18, which happened to be the second day of the Dragon Boat Festival that year. His mother nicknamed him Duanliu. When he is old, in order to miss his mother's love, he will take this as his name. Born in Dongxiang, Changsha County, his ancestral home is Suzhou. His grandfather and father died in 1900, and there was no permanent property at home. He was admitted to the Good Chemistry Hall hosted by the famous Confucian scholar Pi, and transferred to the completely free normal school (later called Zhonglu Normal School) the following year, which laid a good foundation in both old learning and new learning. 1903 primary school teachers graduated and taught in rural areas of Changsha and Liuyang, which coincided with the number of students studying abroad in Hunan and Hubei at public expense, but the news in rural areas was blocked and the examination date was missed. Seeing that he was bent on studying, his relatives and friends funded him to go to Japan at his own expense. He first went to Hongwen College to study modern middle school courses and foreign languages. 1908 was admitted to Tokyo Normal English School, and then transferred to Tokyo No.1 College and Okayama No.6 College. At this time, he and his classmate Pi Zongshi (1887-1954, the first president of National Hunan University in the late 1930s) joined the league. When the Revolution of 1911 broke out, he and the students studying in Japan from the League rushed back to Shanghai and set up the "Marine Corps" as the secretary-general. Shortly after the abdication of the Qing emperor, the army was dissolved and he went home to save his mother.
After the Revolution of 1911, the Bee Military Government, the Chen Military Government and the new government of Tan, a constitutionalist, appeared successively. Overseas students returning from Japan, especially those with members of the League, have many opportunities to be officials at this time. Yu Wanshan, a cousin who returned to China two years earlier than him, also took part in the work of the Tan government and served as the second minister of the Ministry of Foreign Affairs. On the other hand, at this time, various factions of law and politics are surging. In addition to public, official and aristocratic law and political schools, there are also some private law, political and economic schools. Yang Duanliu didn't become an official or teach in these political and legal schools, but chose journalism with low pay and worked as a writer in a newspaper called Changsha Times.
19 12 At the end of spring, Song, his classmate in Japan and a member of the League, became the chief of agriculture and forestry of Beijing government. In order to carry out anti-Yuan activities among the people, Song entrusted a group of students studying in Japan to run an anti-Yuan newspaper, namely the Republic of China Daily. Ceng Yi, Pi Zongshi, Zhou Yusheng, Li Jiannong and others took part in the newspaper work, and Yang Duan served as six managers. In the newspaper, Yang Duanliu is the most responsible. It is very hot in summer in Hankou. Yang Duanliu works in a small house all day and often forgets to rest. The Republic of China Daily, which was located in Hankou French Concession at that time, was not only the base of anti-Yuan remarks, but also a secret liaison organ. After Yuan Shikai sent someone to assassinate Song, the Republic of China Daily spared no effort to attack Yuan Shikai. Yuan Shikai's cronies bribed the French inspection department in Hankou through Hubei authorities, arrested Zeng, Yang, Pi, Zhou and Li and demanded extradition. After preparing for extradition, they "engaged in military law". Because these arrested people all know public international law, and France is a country that flaunts freedom, democracy and upholds international law, the French consul in Hankou intervened, resisted the request of the Yuan government and put them on a British ship bound for Shanghai overnight. Yang Duan-liu, Zhou Yusheng, Pi Zongshi and others got help from Huang Xing in Shanghai, got a sum of public money from Hunan, and arrived in Britain at the beginning of 19 13. Yang Duanliu entered the School of Political Economy of University of London to study currency and banking.
Yang Duan went for seven years from June 1st, mainly in London, and also went to Germany and France to find teachers and friends. Those years coincided with the First World War, and China students in Europe lived a very poor life, just like the locals. 19 18 The Paris Peace Conference held shortly after the war, because it was partial to the Japanese on the China issue, aroused the indignation of the people of China. This is the recent cause of the May 4th Movement. Students from China are also very angry. Yang Duan, who was in England at that time, traveled across the sea with Wang Shijie, Zhou Yusheng and Pi Zongshi, who were studying for doctoral degrees in France, and came to Versailles on the outskirts of Paris to petition Gu Weijun, the representative of China who attended the peace conference.
When Yang Duanliu arrived in England, he was already 28 years old. It was a miracle that men of this age were not married in China at that time. He met Yuan when he arrived in England. Yuan is younger than him 10 years old. She studied English literature at the University of Edinburgh in Scotland. Her father Yuan Jiapu (no. Xue An, a native of Liling, is a celebrity and financial expert in Hunan, and Yang Duanliu is very appreciated by him at home. He and Yuan met abroad. Although they study different majors, they have similar interests. They got engaged by falling in love and got married after returning home. When they got married, Yang Duanliu was 36 years old and Yuan was 26 years old, which was a model of the previous generation of literati marrying late.
Daughter Yang Jingyuan is an English translator.
Yang Duanliu 1920 came back from England. When he was still in England, Oriental Magazine, run by the Commercial Press, hired him as a writer. After returning to China, he worked in business and served as a professor of economics and accounting at Wusong Chinese College. This summer, he returned to Changsha, took his mother and a little sister, Yang Runyu, who graduated from Hunan Shuitian Women's Normal School and stayed at her alma mater to teach, and settled in Li Sida, Qiu Jiang Road, Zhabei. He came back this time, not to see his family, but to accompany American philosopher John on behalf of China College and Peking University. Dewey and British philosopher Bertrand Russell came to China to give a speech. They arrived in Changsha on1October 25th, 192 1. Yang Duanliu was the translator of Russell's first speech in Changsha, entitled German Bolshevism and World Politics. Yang Duanliu himself told the audience in Changsha three special topics: society and socialism, trade organization and introduction of Russell-talking with Russell all night. Because his Man Mei Runyu is a member of Xinmin Society, and the leader of this society, Mao Zedong, was also a special correspondent of Changsha Ta Kung Pao at that time, I got to know him. Mao Zedong also recorded a speech by Duan Liubo, which was published in Changsha Ta Kung Pao in June1920+1October 3 1 day under the signature of "Yang Duanliu Lectures, Mao Zedong". Although Yang Duanliu didn't know much about China's * * * production party for a period of time, after the national liberation, his political attitude of loving the party and supporting socialism was related to his acquaintance with Mao Zedong from the 1920s.
From 65438 to 0926, Yang Duanliu was recommended by Cai Yuanpei, president of Academia Sinica, as the director of the Economic Research Institute of this newly established research institute. At that time, there were only three research institutes of geology, history and economy, and the other two directors were Li Siguang (Zhonggu) and Fu Sinian. Yang Duanliu joined the Kuomintang on the recommendation of his classmate Yang Xingfo, who is the director and secretary of the institute. He didn't work in Academia Sinica for long. Because Li Siguang was ordered to prepare for the expansion of Wuhan University, he and Li left Academia Sinica together. During his stay in Academia Sinica, he focused on China's foreign trade, and together with Hou Houpei, based on the customs inventory of 1864 to 1928, he wrote a book, Trade Statistics of China in the Past 65 Years, with more than 40 charts, which became the first international trade data set in China and is still valued.
65438-0930, the preparations for the new Wuhan University (Wuhan University with Li Siguang as the expansion chairman) are basically ready. As one of the organizers of this university, the six Yang Duan families moved to Wuchang and lived in Tanhualin Street in Wuchang. 1932, the school building of Luojiashan (later renamed Luojiashan by Mr. Wen Yiduo) was initially completed, and they moved into the dormitory in the piedmont area. They lived here for eight years before the Anti-Japanese War. Yang Duanliu has served as a professor, head of the Department of Economics, dean of the School of Law and Business, and provost. He always takes classes and teaches "Money and Banking". Since 1930 was published in Business, his book Money and Banking has been used as a teaching material, and has been revised every year since then, and has been reprinted as a "university series" of Business for many times. In the 1940s, most university economics departments used it as a textbook.
Qian Changzhao suggested to Chiang Kai-shek to set up a national defense design committee, and hired some famous people in the opposition as members, so as to consolidate national defense and resist foreign aggression. Later, this committee was not established. Instead, 23 people including Hu Shi, Qian Duansheng and Yang Duanliu were introduced to Chiang Kai-shek with money, and lectures were given to Chiang Kai-shek in batches. From then on, Yang Duanliu got to know Chiang Kai-shek. Later, Chiang Kai-shek set up an audit bureau in his military commission, and through Wang Shijie's relationship, he was appointed as the director. He was very depressed about it. The post of director should be held by a soldier, but he refused because he is not a soldier. In order to decorate the facade, Chiang Kai-shek insisted that he go out of the mountain. He also proposed not to leave the school, not to leave the podium, not to leave the military uniform, and only to use the holiday to go to Nanjing for a part-time job. Unexpectedly, these conditions still did not push away Chiang's request, except to get everyone's consent and award the rank of general. From 1934 to 1937, Yang Duanliu works in Nanjing for two or three months every summer vacation. When I go to Nanjing, I still wear robes and mandarin jackets and never wear military uniforms. 1938, because the national government moved its capital to Chongqing, this idle yamen "audit bureau" was revoked.
After the outbreak of War of Resistance against Japanese Aggression, Yang Duanliu and his colleagues actively participated in patriotic donations. Yuan's signed article expressed their enthusiasm for destroying their homes and expressed their difficulties. /kloc-0 In the winter of 937, Wuhan University moved from Wuchang to Leshan, Sichuan. Yang Duanliu visited the address and presided over the move. Leshan is a small town without military facilities, but the Japanese army did not let it go. In an indiscriminate bombing, the six families of Yang Duan were bombed and the currency depreciated continuously. But this financial expert doesn't care about his wealth at all. He doesn't do business or hoard living materials, and his salary is still in the bank. Therefore, his life is very tight.
After liberation, Yang Duanliu's son was admitted to Wu Da. Although he is the dean, he has never asked his children, nephews and nieces about the school entrance examination. 1in June, 944, the economics student celebrated his 60th birthday. The material conditions were very difficult at that time. The students found some colored paper from nowhere, made a birthday figure with the birthday person's signature on it, and invited him to sit in the middle of the tea party and take a group photo as a souvenir. In Wu Da University, such a grand event of respecting teachers and attaching importance to teaching is rare. /kloc-in the winter of 0/948, Yang Duanliu accepted repeated invitations from his classmate Chen Jianxiu to give lectures in Guilin. Yang Duanliu went with his research topic "The History of Chinese Currency", because the earliest uprising of the Taiping Heavenly Kingdom was in Guangxi, and there were few coins in other places, but there were many in Guilin. Their family lives in a professor's dormitory in Jiangjunqiao, a southern suburb of Guilin. Neither of them is in class. At the request of his classmates, Yang Duanliu gave several speeches on the history of Chinese currency. After liberation, their family moved back to Luojiashan, and Yang Duanliu was a professor of economics. At that time, he was over 60 years old and had been suffering from low back pain. As soon as he went to class, he fell. Later, the school took care of him and did research at home.
Yang Duanliu sincerely accepts ideological transformation for himself; He worked hard to write books for the country. At the end of 1950s, the Draft of Currency History in Qing Dynasty was completed and published by Sanlian Bookstore. In the early 1950s, Uncle was appointed as the finance committee member of the Central South Military and Political Committee. 1956 Join the "National Revolution" organization. 1957, Yang Duanliu and Yuan were wrongly classified as "Rightists". Yang Duanliu knew that his wife's efforts to reform her mind after liberation were by no means anti-party and anti-socialist, and her spirit was stimulated. At the beginning of the "Cultural Revolution" in the 1960s, his family was hit again, and his only son, Professor Yang Hongyuan, was forced to separate from him. His daughter, Yang Jingyuan, who is far away in Beijing, was sent to May 7th Cadre School to take care of herself. At this time, he was seriously ill and lived alone in the hospital. 1On September 30th, 966, Yang Duanliu, who was 8 1 year-old, passed away and was left unattended.
In the old society of China, business bookkeeping was a running account, which could only simply indicate the receipt and payment of funds. With the increasing complexity of business, we have to seek reform. 19 17, an overseas student from the School of Political Economy of London University published a paper-Business and Accounting in the Pacific Magazine published in China, which introduced the modern accounting principles and methods necessary for business activities to the business community in China for the first time. The author of this paper is Professor Yang Duanliu, who later became a famous economist in China.
192 1 In September, the Commercial Press was reorganized and Wang became the director of the Commercial Compilation Institute. He felt that the commercial financial system must be changed, so he signed a contract with Yang Duanliu, a modern accounting expert of Shentong, to comprehensively reform the commercial financial work and began the reform. Soon and immediately, it not only satisfied the merchants, but also refreshed the old business circles in China. Later, Yang Duanliu officially became the accounting section chief of the business. Known as the "golden cabinet" of the business community. China's business accountant called him the founder of China's business accountant.
Monetarism and Banking Research
/kloc-Since the middle of the 0/9th century, due to the import of opium and other industrial products, on the one hand, a large amount of silver has flowed out, on the other hand, foreign coins such as Eagle Ocean have also circulated in the market, and China has been plagued by currency problems. At the beginning of the 20th century, some modern monetary knowledge was first introduced from Japan, and then the monetary reform was carried out, which made the theoretical research more targeted. In the late 1920s, the Kuomintang government started with monopolizing finance, abolished the gold and silver standard and issued non-convertible legal tender in response to another silver outflow caused by the world economic crisis. The wartime price fluctuation and even the outbreak in the late 1930s and 1940s made economists pay attention to the discussion of currency, which was also one of the hot spots of the times that Yang Duanliu encountered.
Yang Duanliu translated Wei Shilin's zhina Monetary Theory at 19 17. In the same year, only Li and others jointly translated Japanese monetary theory, and other versions did not come out until the 1920s. 1923, 1 In June, he published On Money, introduced the origin, types and functions of money, and criticized the argument that some people advocated abolishing money at that time. Although this is a pamphlet, it is the earliest book about money written by China people. It was not until 1930 that a large number of works, such as Ye Zuozhou's New Theory of Money, came out one after another. 1923, 1 In June, he published the booklet "Essentials of Banks", which was divided into several chapters: introduction, types of banks, business of commercial banks, cooperation and monopoly of banks. About the banking industry, seven or eight books have been published before, which is not a leading work, but his Introduction to Trust Companies (first edition 1922 1) is one of the earliest introductory works for financial institutions such as trust companies.