本刊学术顾问、我国著名会计学家、中国人民大学商学院会计系博士生导师、中国会计学会副会长、中国会计准则委员会委员、北京市人民政府专业顾问、中国人民大学会计财务理论研究所所长阎达五教授,因病医治无效,于2003年日月2日16时25分在北京逝世,享年75岁。 多年来,阎达五教 Journal academic adviser, China’s famous accountant, Renmin University of China Business School Accounting doctoral tutor, vice president of China Accounting Society, China Accounting Standards Committee, Beijing Municipal People’s government professional adviser, Renmin University of China Institute of accounting theory Prof. Yan Da Wu, director of the Institute, died of an illness in Beijing at 16:25 on the 2nd of January 2003 at the age of 75 years. Over the years, Yan Da five religions