2017年1月8日,我国著名会计学家、教育家、厦门大学管理学院会计系教授常勋先生辞世,享年93岁。常勋教授是我国国际会计教学和研究工作的先驱者和奠基人之一,他编著的《会计专业英语》、《西方财务会计》、《外商投资企业会计》和《国际会计》等均是我国改革开放以来该方面的第一本教材,为国家培养了大量涉外会计人才。他擅于将理论与实务相结合,并于1988年主创厦门大学会计师事务所,带领厦大事务所成为当时国内执业水平较高的事务所之一。常勋教授半世坎坷,一生跋涉,但他始终豁达乐观,心向未来。他的率直、坦然、淡泊、谦逊、平易、包容,从多维度体现了中国知识分子的秉性与情怀,也以润物无声之态影响了其身边的很多人。为了缅怀常老,本刊编辑部特邀常老生前同事、好友、弟子共同撰文,追忆其作为老师和学者的高尚品德和大家风范,希望后人从中找到前行的标杆、接续的动力。 January 8, 2017, Mr. Chang Xun, a famous accountant and educator in our country, and Professor of Accounting Department of Xiamen University, died at the age of 93. Professor Chang Xun is one of the pioneers and founders of international accounting teaching and research work in our country. He has compiled “Accounting English”, “Western Financial Accounting”, “Accounting for Foreign Investment Enterprises” and “International Accounting” Since the reform and opening up, the first textbook in this field has trained a large number of foreign-related accounting talents for the country. He was good at combining theory and practice, and in 1988, he founded Xiamen University accounting firm and led Xiamen University Firm to become one of the firms practicing at a higher level in China at that time. Professor Chang Hsun half-full of ups and downs, his life trek, but he always optimistic, heart-to-future. His straightforward, calm, indifferent, modest, easy and tolerant, embodies the nature and feelings of Chinese intellectuals from many dimensions, but also affected many people around him by the silent state of moistening material. In order to cherish the memory of old age, our editorial department invited former colleagues, friends and disciples to write an essay together, recalled their noble virtues and demeanor as teachers and scholars, and hoped that their descendants would find their own motivation and succession.