中国历史上第一位会计师谢霖,已广为会计界人士所知晓,研究其的著作及论文更是不可胜数,但大多都是从会计学、经济学角度入手,甚少以其留学日本和对中国会计教育的贡献作为切入点,笔者以此入手,简介谢霖留日,重点论述其对中国会计教育的贡献,以期能更好的了解谢霖,解读谢霖。 The first accountant in China’s history, Xie Lin, has become widely known to accountants. The study of his books and essays is countless, but most of them start from the perspective of accounting and economics, and rarely do they study in Japan And the contribution to China’s accounting education as a starting point, the author started with an introduction to Xie Lin’s stay in Japan, focusing on its contribution to China’s accounting education in order to better understand Xie Lin, Xie Lin interpretation.