娄尔行（1915—2000），我国著名会计学家和教育家，生于1915年7月15日，祖籍浙江绍兴。1937年毕业于国立上海商学院会计系，同年赴美国密歇根大学企业管理研究生院深造。1939年毕业，获企业管理硕士学位（MBA）。学成回国后，他立志报效祖国。1939年至1949年先后在国立上海商 Lou Erhang (1915-2000), a famous accountant and educator in China, was born on July 15, 1915, with ancestral home in Shaoxing, Zhejiang. In 1937 graduated from the National Shanghai Business School Accounting Department, the same year went to the University of Michigan Graduate School of Management. Graduated in 1939, received a master’s degree in business administration (MBA). After he became a returnee, he determined to serve the motherland. From 1939 to 1949 in the state of Shanghai has business