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中国会计的发展离不开会计先哲、会计大师精神的指引。潘序伦先生的一生见证了中国会计近百年来的发展轨迹。潘序伦先生留给我们的不仅是宝贵的学术思想,还有他正直守信、大爱无悔、勤俭节约、高尚质朴的大师品格,同样需要中国当代会计人传承与发扬。在先生115周年诞辰、先生创办的上海立信会计学院80周年华诞之际,《潘序伦文集》也编辑出版。财政部副部长王军为本文集的出版撰写了《奠基》一文,作为文集的代序。《奠基》让中国乃至全球会计界领略先生崇高的人格魅力,品味先生不朽的诚信会计思想,解析先生独到的会计学术见解,研讨先生恢弘的会计事业发展模式,谋划会计的未来发展,意义深远。
The development of Chinese accounting is inseparable from the guidelines of accounting sages and accounting masters. Mr. Pan Xulun’s life witnessed the development of accounting in China over the past 100 years. What Mr. Pan Xulunlun left for us is not only valuable academic thought, but also his master character with integrity and trustworthiness, diligence and thrift, noble and pristine, equally needs the inheritance and development of contemporary Chinese accountants. On the occasion of the 115th birthday of Mr. and the 80th anniversary of the founding of Shanghai Lixin Accounting Institute, Mr. Pan’s “Collected Works of Poetry” is also edited and published. Wang Jun, deputy minister of finance for the publication of this collection wrote a “ground-breaking” article, as the preface to the collection. “Founding Foundation” is of great significance to China and the world’s accounting profession to understand Mr. Lofty personal charisma, taste Mr. immortal honesty accounting ideas, analyze Mr. S unique accounting academic opinion, study Mr. Grand accounting career development mode and plan the future development of accounting.