论文部分内容阅读
第一位将从事会计师职业者命名为“会计师”的是我国现代会计学的奠基人和会计师职业的创始人,著名的会计师、会计学家和会计教育家谢霖先生。 谢霖先生于1905年东渡日本留学,学成归国后,率先引进借贷复式簿记原理,改革会计制度,积极培训新式会计人才,并上书当时的北洋政府农商部、财政部,建议创办我国会计师制度。在呈文中,谢霖将英国特
The first person named “accountant” in the profession of accountant is Mr. Xie Lin, the founder and famous accountant, accountant and accounting educator of the founder and accountant profession of modern Chinese accounting. After graduating from Japan and studying abroad in 1905, Mr. Xie Lin took the lead in introducing the principle of dual-entry bookkeeping and borrowing, reforming the accounting system, and actively training new accounting talents. He also submitted the letter to the Ministry of Agriculture and Commerce and the Ministry of Finance of Beiyang Government at the time to propose the founding of our country Accountant system. In the submission, Xie Lin will be the British special