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上海财经大学的前身国立上海商学院(以下简称上商)是一所历史悠久的高等学校。虽然上商规模不大,每年造就的人才不算多,但其会计系对推动我国会计事业的发展,具有举足轻重的影响。曾任上商会计系系主任多年的安绍芸教授,以及上商三十年代毕业生、安先生的高足杨纪琬教授,先后担任了我国财政部会计制度司(今称会计事务管理司)司长,对创建新中国的统一会计制度,擘划经营,苦心孤诣,建树良多。笔者于1933年秋考入上商,求学四年,1937年会计系毕业,有幸直接受到安绍芸教授的熏陶。时在本世纪三十年代中期,抗战前夕。现就记忆所及,缕述当时的会计教学情况,聊为我国会计教学事业,留下一鳞半爪的史料。
Shanghai University of Finance and formerly the predecessor of the National Shanghai Business School (hereinafter referred to Shang Shang) is a long history of higher learning. Although the scale of doing business is not large, not many talents each year, but its accounting department to promote the development of China’s accounting, has a pivotal impact. Professor An Shaoyun, a former director of Accounting Department of Shanghang Company, and Professor Gao Jiuyang, a graduate of the Shang Dynasty in the 1930s and Mr An, served successively as Secretary of Accounting System Division (now Accounting Administration Division) of the Ministry of Finance Long, to create a unified China’s new accounting system, planning business, painstakingly attainable accomplishments. The author admitted to the Shang in the autumn of 1933, studying for four years, graduated from the Accounting Department in 1937, fortunate enough to be directly influenced by Professor An Shaoyun. In the mid 1930s, on the eve of the war of resistance. Now on the memory, about accounting teaching at that time, talking about accounting teaching in our country, leaving a crumpet of historical data.