我国会计学界耆宿、中国会计学会顾问刘炳炎教授于1990年春节前与世长辞,享年84岁。先生从事会计教学逾半个世纪,几代英才皆出自程门;其治学严谨、朴实无华之风,夙为后辈所景仰。回忆二十年前,聆教于漳河山水间,诲我殷殷,宛如昨日。吟此短章,以表悼念之忱。 Professor Liu Bingyan, a consultant for Accounting Society of China, has been living dead before the Spring Festival in 1990 at the age of 84. Over the last half century, he has been teaching accounting for generations. His elite generations have come from Cheng Men. His rigorous scholarship and unpretentious style have won his respect for his younger generation. Memories of twenty years ago, to teach in the landscape of the Zhang River, taught me earnestly, like yesterday. Yin this short chapter, in order to pay tribute to the table.