论文部分内容阅读
在我国会计界,人们对会计学术理论方面的专家学者有一些了解,而对会计实务方面的专家就可能知之甚少了。其实,在我国会计实务方面有一大批专家,他们是默默的辛勤的耕耘者、开拓者,为新中国的会计事业作出了重大贡献。在对政部从事会计制度建设工作的莫启欧同志就是其中突出的一位。莫启欧同志1931年毕业于上海复旦大学会计系,历任上海章华毛线纺织公司会计主任、美商泛美航空公司上海分公司会计主任、上海中美火油公司会计主任。他还在上海立信会计专科学校、之江大学、上海商学院等院校担任过讲师、教授,讲授过会计、统计、商业数学课程;还执行过会计师业务。1936年,
In China’s accounting profession, people have some understanding of the academic theory of accounting scholars, but few experts on accounting practices may be poorly understood. In fact, there are a large number of experts in accounting practice in our country. They are quiet hard-working people and pioneers who have made significant contributions to the accounting profession in new China. Among them, Comrade Moqi Oh, who is engaged in the construction of the accounting system in the Ministry of Political Affairs, is one of the outstanding ones. Comrade Mo Qiaochu graduated from accounting department of Fudan University in Shanghai in 1931 and served successively as accounting director of Shanghai Zhanghua Wool Textile Co., Ltd., accounting director of Pan Am American Airlines Shanghai Branch and accounting director of Shanghai Sino-American Oil Company. He also held lectures and professorships in Shanghai Lixin Accounting College, Zhijiang University and Shanghai Business School. He also taught accounting, statistics and business mathematics courses. He also practiced as a certified accountant. In 1936,