论文部分内容阅读
我留学美国期间,就陆续写过一些经济、会计方面的文章,发表在当时上海出版的《大陆周报》上。归国初期,我又写了《公司财政》和《簿记及会计学》两本书,引进了一些两方新式会计科学知识。以后,在会计师事务所业务接触中,我深感我国会计业务水平太低,不能适应民族工商业发展的需要。那时大学里研习会计科学者不多,教科书大都是外文原版;少数译著亦以簿记居多,缺乏高深之作。为解决会计教材,我在会计师事务所内设置了一个编辑科,由我亲自领导,配备了一批专职人员,开始编译簿记、
During my stay in the United States, I wrote some articles in economic and accounting fields and published them in the weekly “Continental Weekly” published in Shanghai at the time. In the early days of returning to China, I wrote two books, “Corporate Finance” and “Bookkeeping and Accounting,” and introduced some new knowledge of accounting science. Later, in the business contacts of accounting firms, I deeply feel that the level of China’s accounting business is too low to meet the needs of the development of the national industry and commerce. At that time, there were not many accounting and accounting scholars in the university. Most of the textbooks were in original foreign languages. The minority of translation books were also mostly book-keeping, lacking in profound works. To solve the accounting teaching materials, I set up an editing division in the accounting firm, personally led by me, equipped with a group of full-time staff, began to compile bookkeeping,