谢霖先生是我国会计师制度的创始人,也是我国第一个获得会计师职称的爱国主义会计师。早在1904年他就传播复式会计于中国。谢霖先生于1885年(清光绪11年)生于常州罗墅湾,1969年在北京逝世,离开我们整整十五年了,今年是他的百岁诞辰。 1904年,谢霖先生毕业于日本明治大学,回国后,获清政府商科举人学位,旋应蔡元培先生之聘执教于北京大学。从日本引进借贷记帐法,进行讲授。他说:“凡交易之发生,必须进行会计分录,有借必有贷,借贷金额必相等。”当时有人哗言,中华非东瀛,借贷本一事,何来必相等。但有识之士则认为倡言一种学说不能以词害意。当时蔡元培先生和曾任江苏都督的庄蕴宽,尤为赞同。庄并把谢氏的一 Mr. Xie Lin is the founder of China’s accountant system and is also the first patriotic accountant in China to obtain the title of accountant. As early as 1904 he spread double accounting in China. Mr. Xie Lin was born in Luo Shwan Bay, Changzhou in 1885 (11 years of the Qing Emperor Guangxu) and passed away in Beijing in 1969. He left us for a full fifteen years. This year marks the centenary of his birth. In 1904, Mr. Xie Lin graduated from Meiji University in Japan. After returning to China, he obtained a degree of soliciting scholarship from the government and revoked the appointment of Mr. Cai Yuanpei at Peking University. Introduced from Japan, debit and credit law, to teach. He said: “Where transactions occur, accounting entries must be made, borrowings must be borrowed, and the amount of borrowings must be equal.” Someone at that time said that there should be no difference between China’s non-Japanese economy and its borrowings. But people of insight believe that advocating a doctrine can not mean by word. At that time, Mr. Tsai Yuan-pei and Chuang Yun-kuan, former governor of Jiangsu Province, especially agreed. Zhuang and Xie’s one