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Xie Lin (1885-1969), named Linfu, was born in Changzhou, Jiangsu Province (Cuiqiao, Henglin Town, a descendant of Xie's family in the Eastern Jin Dynasty). China's accounting pioneers, well-known accounting scholars, the founder of China's accounting system, accounting reform practitioners and accounting educators, China's first certified public accountant, the founder of the first accounting firm.

brief introduction

Professor Xie Lin (1885-1969, Zi Linfu), born in Wujin, Jiangsu Province, male. He is a pioneer of China's accounting circle, a famous accounting scholar, the founder of China's accounting system, a doer and educator of accounting reform, the first certified public accountant, the founder of the first accounting firm, the pioneer of China's accounting reform, and the pioneer of China's accounting system. Xie Lin's native place is Wujin District, Changzhou City, Jiangsu Province, and his birthplace is Shandong Province

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Hold a post

In addition to the positions of chief accountant of Bank of China, Bank of communications and Secretary General of the central bank, he has also successively held the posts of Hunan Mingde University of Commerce (now Hunan University), Peking University, Shanghai business school, Guanghua University (now East China Normal University), Fudan University, Chengdu branch of Guanghua University (now Southwest University of Finance and Economics), Sichuan University, Chenghua University, Chuankang College of agriculture and technology, and four other posts Professor of Sichuan accounting college and other colleges, director of accounting department of Business School of Guanghua University, vice president of Chengdu Branch of Guanghua University, etc.

Life of the characters

He went to Japan to study business at Meiji University and graduated with a bachelor's degree in business in 1909. after returning to China, he took the special economic examination, and the Qing government took the business examination. Because of his outstanding talent, he was highly valued by the authorities. He was successively appointed as the general manager of Daqing Bank (later Bank of China), the general accountant of Bank of communications, the copywriter member of Sichuan governor's office, and the business section chief of Sichuan quanyedao. When he was the head of the business section, he set up a business study institute and taught double entry accounting as the head of the Institute, which trained the first batch of new accounting talents for China. Hu yuanpin, an educator at that time, was a professor of double entry accounting in Mingde University of Lianghu. He wrote the book bookkeeping, which was published by the Commercial Press (this book was prior to bank accounting). It was the first book on bookkeeping in China, which greatly inspired the students. Prof. Xie Lin attaches great importance to accounting education while holding various positions with the purpose of "parent industry and father education". He made great contributions to the development of Chinese accounting science and the practice of accounting work in terms of his enthusiasm for education, the establishment of accounting system, the reform of accounting system, the establishment of accounting firms and the dissemination of accounting knowledge. He is worthy of being an outstanding educator in modern China. In his work, Xie Lin felt that after the Sino Japanese War of 1894, the Qing government was even weaker. Foreigners take advantage of the opportunity to set up industries in China, plunder China's resources and exploit China's cheap labor. People with knowledge are not willing to wait to be slaughtered, so some government-owned and commercial enterprises have appeared one after another. This is the beginning of revitalizing industry, which is a good thing! But the old accounting of income and expenditure in China can not meet the needs. Xie Shi proposed that accounting should be reformed. After a heated debate, because most people of insight agreed, the reform had to start. On the one hand, Mr. Xie carried out investigation and research, mainly focusing on the Chinese style accounts of banks and note banks. At the same time, he set up workshops and mobilized accountants of Bank of Qing and Bank of communications in batches for training. Change the single account of revenue and expenditure to double account of debit and credit. In 1912, we summarized the practice of accounting reform in the two banks, systematized and standardized it, compiled the book Practical bank accounting (published by the Commercial Press), designed the book improved Chinese style account for small shops, and wrote a special album, which provided standardized data for small shops when they settled accounts and paid taxes. His success in reforming accounting in the Bank of China and the Bank of communications shocked the economic circles. Industrial and commercial enterprises all over the country vied to follow suit, making a key step from traditional single accounting to scientific double accounting in China, and laying a solid foundation for the application of double accounting in China. 1918 was just the end of the first World War. During the war (1914-1918), the imperialist countries fought against each other on the battlefield of Europe, ignoring the East. Chinese bureaucrats and ethnic groups invested in the enterprise, but took the opportunity to develop rapidly. The establishment of companies and commercial banks, the raising of capital, the design of accounting system and internal management system, and the settlement of economic disputes all urgently need the services of public accountants. However, at that time, there was no such kind of Public Accountants in China who were professional, independent, fair, and engaged in auditing and accounting consultation for the public. All foreign economic disputes and litigation cases should listen to the opinions of public accountants, and they should be manipulated by foreign public accountants who practice in China. The Chinese side often suffers losses, and even cases in which both sides are Chinese should be solved by foreign public accountants. In order to safeguard China's sovereignty and national interests, Xie Lin wrote to the old Ministry of agriculture and Commerce and the Ministry of Finance in June 1918, proposing the establishment of "Chinese accounting system". At that time, the Ministry of agriculture and commerce was the Department in charge of the national industry, agriculture, commerce and economy of the Beiyang government. He thought Xie's application was "beneficial to the business people". He quickly agreed and entrusted Xie Lin to draft 10 articles of the interim articles of Association for accountants. According to the articles of association, if the people's Republic of China is over 30 years old, graduates from university economics and majored in accounting, or has been a principal accountant in a bank or company with a capital of 500000 yuan for more than five years, it will be granted an accountant's certificate upon approval of the Ministry of agriculture and Commerce and will be allowed to start business and handle the organization, audit, arrangement, certification, appraisal, reconciliation and other affairs of accounting. It was announced for Trial Implementation on September 7 of the same year (it is also said to be September 6). At the same time, he was awarded the No.1 accountant certificate, which is the first accountant in China. He was also employed by Sun Yat Sen as the chief accountant of Sun Yat Sen's Luhai Dayuan mansion. In 1918, he was employed by Mr. Cai Yuanpei to teach new accounting in Peking University. Later, he taught in Shanghai business school, Guanghua University, Fudan University, Business School of Chongqing University, Mingxian college, etc. in order to implement the accounting system, Xie Lin published an advertisement in the bank's weekly newspaper to set up regular accounting firms (and Qin Kai and others) in Beijing and Tianjin respectively, to carry out public accounting business for the public. In this way, Xie became the first public accountant in the history of China, and Zhengzheng accounting firm became the first accounting firm to handle public accounting business in China. With the development of business, the branches of "Zhengzheng" accounting firm are all over the north and south of China, such as Beijing, Tianjin, Shanghai, Nanjing, Zhenjiang, Yangzhou, Hangzhou, Wuhu, Nanchang, Changsha, Changde, Hankou, Guangzhou, Chongqing, Chengdu, Qingdao, Jinan, Kaifeng, Taiyuan, Hengyang, Xiangtan, Shashi and so on Business. At that time, "regular" was as famous as "Lixin" and enjoyed a high reputation in the national accounting circles. It was one of the four largest accounting firms in China before 1949. Where there are accounting firms, there are regular accounting tutorial schools, which have trained a large number of junior and intermediate accounting talents for the country. After Xie Lin set up a regular accounting firm in Beijing, a lawyer thought that he had robbed him of his business and attacked Xie Zeng. Xie believes that there will always be people who can't understand the emergence of freshman affairs and laugh them off without arguing with them. Xie Lin has designed several kinds of accounting systems. Before the design, we must carry out investigation and research and proceed from the reality. For example, when the Shanxi provincial government built the Tongpu railway in 1934, it invited several accounting firms in Shanghai to draft the accounting system on behalf of the government, and only invited them to go. After more than one year's investigation and research, the accounting subjects, vouchers, account books and statements have been systematized and standardized. After the implementation, the effect is obvious, which has been highly praised by the accounting experts of several other railways in China. For the training of accountants and the staff of accounting firms, we earnestly warn that we must abide by the laws and regulations, that is, the laws were not perfect at that time, we could only comply with them, but could reflect our opinions. We should learn the law, understand the law, learn the relevant parts of the civil law and criminal law, learn the relevant commercial laws and regulations, and take a fair attitude in handling affairs. It should be based on documents and account books. It should not be false or biased. It must strictly abide by professional ethics. In 1944, Lu Zuofu, general manager of Chongqing Minsheng company, as a representative of China's industrial sector, will attend the US International Trade Conference and come to Chengdu to invite Xie Lin to go with him. At the meeting, Rwanda negotiated with Canadian representatives to purchase nine ships for C $12.75 million. Mr. Xie asked for the cost list and budget plan from Canada. According to the US international shipbuilding price standard, the Canadian side's price is on the high side. The two sides discussed again, and Canada agreed to reduce the revenue by 1.5 million Canadian dollars and pay off the principal and interest in ten years at a time. The foreign representatives were very impressed by this. Soon, California State University awarded Dr. Xie Lin an honorary degree. After the Japanese occupation of Shanghai in 1937, Xie Lin, then Dean of the Business School of Shanghai Guanghua University (today's East China Normal University), was entrusted by Zhang Shouyong, President of Guanghua University, to set up a branch in Chengdu. Xie Yiran resigned from the post of Secretary General of the central bank and ordered to organize the branch of Guanghua University. Xie worked in Sichuan in his early years and has high prestige. First, he rented a house in Wangjiaba in the city and started school on March 1, 1938 (one of the origins of Southwest University of Finance and Economics). After that, he went all out to raise funds. Land, housing and all funds were donated by the gentry. During the construction of the school, Xie not only led the school affairs, but also took charge of classes and building houses. He often went back and forth in and out of the city, worked hard, and finally got into the school in a short time

Chinese PinYin : Xie Lin