我国著名会计、审计学家徐政旦教授,江苏无锡人,1922年生,1946年毕业于大夏大学,历任华东交通专科学校、上海社会科学院、复旦大学副教授,现任上海财经大学教授,博士研究生导师,并任华侨大学、上海工业大学、上海大学等六所院校兼职教授。徐教授70年代首次提出在会计工作中必须重视“建帐”和“用帐”,扩展了会计只是“记帐、算帐、报帐”的传统观念。他发表了《试论我国企业会计制度设计的原则》、《关于确立我国企业会计准则问题的探讨》、《会计与提高经济效益》等论文,阐述了“建帐”、“用帐”的理论和做法,并在其1978年主编的《工业会计》和《会计制度设计原理》中,提出内部报表及其分析、利用的问题,以提供企业领导作决策、指挥业务活动的信息,发挥“用帐”的作用。其次,徐教授在七十年 Professor Xu Zhengdan, a famous accountant and auditor in China, was born in 1922 in Jiangsu province. He graduated from Daxu University in 1946 and served as an associate professor of East China Transportation College, Shanghai Academy of Social Sciences and Fudan University. He is currently a professor and doctoral tutor of Shanghai University of Finance and Economics Ren Huaqiao University, Shanghai University of Technology, Shanghai University, part-time professor of six colleges and universities. Professor Xu first proposed in the 1970s that accounting should pay attention to “establishing an account” and “using an account” to expand the traditional concept that accounting is merely “accounting, accounting and accounting.” He published such papers as “Principles for the Design of China’s Accounting System for Business Enterprises,” “Discussion on Establishing the Accounting Standards for Business Enterprises in China,” and “Accounting and Improving Economic Benefits.” He elaborated on the theories of “building up accounts” and “using accounts” And practice, and in its 1978 chief editor of “Industrial Accounting” and “Principles of Accounting System Design”, the internal report and its analysis, use of the issue, to provide business leaders for decision-making, command of business activities, information, to play a “ Account ”role. Second, Professor Xu in seventy years