潘序伦先生是中国现代会计奠基者。从事会计工作和会计教育60年,其会计已形成体系。这个体系中,不仅蕴舍了一般教育的普遍规律,而且揭示了会计教育特殊的规律。归纳起来是五条:面向社会的教育观、服务经济的职业观、不断发展的革新观、追求卓越的效益观、以信为本的道德观。 Mr. Pan Xulun is the founder of modern Chinese accounting. Engaged in accounting and accounting education for 60 years, the accounting system has been formed. In this system, not only lay down the general law of general education, but also revealed the special rules of accounting education. To sum up five are: the concept of education for the community, the concept of service economy, the continuous development of innovation, the pursuit of excellence in the concept of efficiency, the concept of morality.