After returning to China, I majored in economics, and the Qing government earned money to study official business. Because of his extraordinary talent, he was highly valued by the authorities, and was appointed as the general treasurer of Daqing Bank (that is, the post-China Bank), the chief accountant of Bank of Communications, the copywriter of Sichuan Governor's Office, and the commercial section chief of Sichuan Yequan Road. When he was the chief commercial officer, he held business seminars and taught double-entry accounting as a director, which trained the first batch of new accounting talents for China. Hu Yuan, an educator at that time, was hired as a professor at Mingde University in Hu Ming to teach double-entry accounting, and wrote a book, Book of Bookkeeping, which was published by the Commercial Press (this book preceded Bank Accounting). That is the first book about bookkeeping in China, which is very enlightening for students.
While holding various positions, Professor Xie Lin also attaches great importance to accounting education, adhering to the purpose of "teaching from mother to father". He made great contributions to the development of accounting science and the practice of accounting work in China in such aspects as enthusiastic education, establishing accounting system, reforming accounting system, establishing accounting firms, and disseminating accounting knowledge. He is worthy of being an outstanding educator in modern China. At work, Xie Lin felt that after the Sino-Japanese War (1894), the Qing government was even weaker. Foreigners set up industries in China, plundered China's resources and exploited China's cheap labor. People of insight don't want to do nothing, so some government-run and commercial enterprises appear one after another. This is the beginning of revitalizing industry, which is a great thing! However, China's old-style revenue and expenditure accounting can no longer meet the needs. Xie Shi suggested that accounting should be reformed. After a heated debate, the reform began, because most people of insight agreed. On the one hand, Xie Shi conducted investigation and research, mainly focusing on banks and China accounts of banks, and at the same time set up workshops to mobilize accounting personnel of Daqing Bank and Bank of Communications in batches for training. Change single bookkeeping of revenue and expenditure into double bookkeeping of debit and credit. 19 12 summarizes the practice of accounting reform in two banks, makes it systematic and standardized, compiles a book "Practical Bank Accounting" (published by the Commercial Press), and designs the "Improved China Account" for small shops, with picture books, so that small shops have standardized data when closing accounts and paying taxes. His success in reforming accounting in Bank of China and Bank of Communications shocked the economic circles, and the industrial and commercial enterprises all over the country followed suit, which made China take a key step from the traditional single bookkeeping method to the scientific double bookkeeping method, and laid a solid foundation for the application of the debit-credit double bookkeeping method in China.
19 18 World War I has just ended. During the war (1914-1918), the imperialist countries fought their own battles in the European battlefield, ignoring the East, and China's bureaucrats and nationalities invested in this enterprise, taking the opportunity to develop rapidly. The establishment of companies, 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 accountants. At that time, there was not such an accounting firm in China that had expertise, started its own business as an owner, was independent and fair, and served the public. All foreign-related economic disputes and litigation cases must listen to the opinions of certified public accountants and be manipulated by foreign certified public accountants practicing in China. China often suffers losses, and even cases in which both parties are from China have to be solved by foreign accountants. Xie Lin was impressed by this, and in view of the fact that Japanese accounting firms were established around 19 14, in order to safeguard China's sovereignty and national interests, Xie Lin wrote to the Ministry of Agriculture, Commerce and Finance on June 19 18, proposing to establish a "Chinese accountant system". The Ministry of Agriculture and Commerce was the department in charge of the national industry, agriculture and commercial economy of Beiyang government at that time. It believed that Xie's application was "beneficial to business people" and quickly agreed to it, and entrusted the drafting of Article 10 of the Provisional Regulations on Accountants. According to the articles of association, any China citizen who has reached the age of 30, graduated from a university majoring in accounting, or worked as an accountant in a bank or company with a capital of 500,000 yuan for more than 5 years shall be issued with an accounting certificate and allowed to start business, and handle accounting organization, inspection, sorting, certification, appraisal and reconciliation with the approval of the Ministry of Agriculture and Commerce. On September 7th of the same year (according to the data, it was September 6th), the court session was announced. At the same time, the first accountant in China-1accountant certificate was awarded. He was also employed by President Sun Yat-sen as the chief accountant of Marshal Sun Yat-sen's office.
19 18 was hired by Mr. Cai Yuanpei to teach new accounting in Peking University, and later taught in Shanghai Business School, Guanghua University, Fudan University, Chongqing University Business School and Mingxian College.
In order to promote the accountant system, Xie Lin advertised in Bank Weekly, and set up formal accounting firms (and Qin Kai and others) in Beijing and Tianjin respectively to face the public and carry out public accounting business. In this way, Xie became the first public accountant in the history of China, and the formal accounting firm became the first public accounting firm in China. With the development of business, "regular" accounting firms have branches all over the country, such as Beijing, Tianjin, Shanghai, Nanjing, Zhenjiang, Yangzhou, Hangzhou, Wuhu, Nanchang, Changsha, Changde, Hankou, Guangzhou, Chongqing, Chengdu, Qingdao, Jinan, Kaifeng, Taiyuan, Hengyang, Xiangtan and Shashi. At that time, "regularity" and "Lixin" were equally famous and enjoyed a high reputation in the national accounting field. 1949 was one of the four largest accounting firms in China before. 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 opened a formal accounting firm in Beijing, some lawyers thought that he had robbed his business and personally attacked Xie Zeng. Xie believes that there will always be people who can't understand the emergence of new affairs and laugh it off without arguing.
Xie Lin has designed several accounting systems. Before the design, we must investigate and study, and proceed from reality. For example, when the Shanxi provincial government built the Tongpu Railway in 1934, it invited several accounting firms in Shanghai to draw up the accounting system on its behalf, but it was only invited. After more than one year's investigation and study, the accounting subjects, vouchers, account books and statements are systematized and standardized, and the effect is obvious after implementation, which has been highly appreciated by other railway accounting experts in China. For the training of accountants and staff of accounting firms, we earnestly warned that we must abide by laws and regulations, that is, the laws were not perfect at that time, so we could only abide by them, but we could reflect our opinions. Learn and understand the law, learn relevant parts of civil law and criminal law, learn relevant commercial laws and regulations, and handle affairs fairly. It should be based on documents and account books, and should not be misrepresented, and should not be slightly selfish, and must strictly abide by professional ethics. In spite of his busy schedule, Xie Shi still insists on fulfilling his duties as an accounting consultant. Lu Zuofu, general manager of Chongqing Minsheng Company, as a representative of China industry, will attend the American International Trade Conference and specially come to Rong to invite Xie Lin to go with him. At the meeting, Lu and Canadian representatives negotiated to buy 9 ships for12.75 million Canadian dollars. Xie Shi asked the Canadian side for a list of expenses and a budget plan. According to the American international shipbuilding price standard, Canada's pricing is on the high side. The two sides discussed again that Canada agreed to reduce the income by 6.5438+0.5 million Canadian dollars and pay off the principal and interest in one lump sum for a period of ten years. This incident greatly admired foreign representatives. Soon, California State University awarded Xie Lin an honorary doctorate.
1937 After the Japanese invaded Shanghai, Xie Lin, then dean of the Business School of Shanghai Guanghua University, was entrusted by Zhang Shouyong, president of Guanghua University, to organize a branch school in Chengdu. Xie resigned as Secretary General of the Central Bank and was appointed as President of Guanghua University Branch. Xie worked in Sichuan in his early years and enjoyed high prestige. Rent a house in Wangjiaba in the city first, and start school in March 1 65438 (one of the origins of Southwestern University of Finance and Economics). After that, many parties competed to raise funds. Land, houses and all funds are donated by social gentry. During the school construction, Xie not only led the school affairs and classes, but also managed to build houses. He often travels back and forth inside and outside the city, working hard and complaining. Finally, it took him only a few months to build a new school building from scratch in the west of Caotang Temple in Chengdu. There are classrooms, libraries, laboratories, offices, stadiums, canteens, dormitories and bathrooms. Small bridges and flowing water, weeping willows and hedges, birds and flowers, and bright windows are a quiet reading environment. 1938 all moved into the new teaching building in late autumn and early winter. Teachers and students are impressed by the speed of building houses, and think that everything in the school embodies Xie Shi's painstaking efforts. Xie Lin is strict with students. He often warns students at the meeting: "Every man is responsible for the rise and fall of the world. Now the soldiers in front are fighting bloody battles for a peaceful learning environment. If they don't study hard, how can they be worthy of anti-Japanese soldiers? " China suffered Japanese aggression because China was poor and backward. In order to make the country rich and strong, everyone must study hard and make contributions to the country after finishing their studies. We are descendants of the Chinese people, so we must carry forward the legacy of our ancestors and shine on China! "
Xie Lin is strict and kind to his students. She should call the roll in class and check the dormitory at night. The exam is very strict. Those who fail will have to retake or reread, and those with poor grades will have to repeat grades until they drop out of school. Scholarships are awarded to students with excellent grades. Clear rewards and punishments to motivate students to be diligent and progressive. Students with poor life style will be admonished individually, and those who persist in not changing will be given the punishment of dropping out of school. For students with financial difficulties, try to arrange work-study programs or give private help, and often give private help to teachers with financial difficulties.
Xie Lin lives a simple life. At Guanghua University, you only get the class salary, not the principal's allowance. He has many firms, and his income is not very small. His company not only pays employees, but also provides free meals and houses for a few homeless people. In the end, he remained uncorrupted and thrifty, which is known to all.
Xie Lin runs schools in a pragmatic spirit and advocates applying what he has learned. Students are required not only to learn theory, but also to have operational ability. He teaches all kinds of courses. Because of his profound theoretical accomplishment and rich practical experience, his lectures are simple and enlightening. When he was teaching company law, negotiable instrument law and maritime law, he did not simply talk about articles, but used a large number of cases to analyze and deal with specific problems, which was vivid and vivid. This kind of lecture is easy for students to understand and impress. But in class, he didn't solve all the problems. There are some problems that he deliberately leads without drawing conclusions, leaving them for students to think about. He said that "learning without thinking is useless" and "learning without thinking is dangerous". This enlightening teaching method is of great help to cultivate students' ability to analyze problems. In addition, he pays attention to the cultivation of students' operational ability. When teaching courses such as bank accounting and railway accounting, in addition to classroom teaching and practice, after learning these courses, he also kept a set of general exercises for students to work during the holidays and hand in their papers when they report for duty next semester. This set of exercises, from vouchers to statements, are all regular account pages, which are sold by the Commercial Press. He said it was training. If you only use a T-account, you will be at a loss when you work in the future. He also used the holidays to arrange internships for senior students in industrial and commercial enterprises, and the internship locations were mostly introduced by Xie Lin. Students take part in some specific work during the internship, which plays a great role in cultivating students' working ability. At that time, college students faced unemployment after graduation, and some students established relationships with enterprises during their internship and went to work in these enterprises after graduation. Xie Lin worked hard to find jobs for students, introduced jobs to many students, and introduced them to the Resources Committee, the Direct Taxation Bureau, the Grain Management Office and the Salt Administration Bureau in batches.
Xie Lin is very concerned and strict with young teachers. He often checks the internship classes of teaching assistants, examines the internship questions and corrected homework papers, and corrects problems in time. Before he left as a new teaching assistant, he personally said: to stay in school, you must have the spirit of hard work. School funds are difficult and the treatment is poor. If you have another job, you will get more salary. However, in this world, we should not only think for ourselves, but should first do our duty for the society and live in poverty and happiness. Secondly, teachers should do a good job of "preaching, teaching and dispelling doubts". First of all, you should never tire of learning and be diligent. You should study hard. If you know that you are similar to or only slightly better than students, you will be stretched and very passive in teaching. Teaching is hard work, you have to work hard. At the same time, teachers should not only be immune, not just "never tire of learning", but also "never tire of teaching". Teaching is a teacher's duty, and we can't treat teaching as selling knowledge. We just talk in class and don't care after class. The relationship between teachers and students should not be regarded as the acceptance of knowledge. Teachers should love students, care about them, be considerate of them, be anxious about their needs and guide them to make progress. This is called "teaching others". This kind of teaching is not accidental, but "tirelessly teaching people." Otherwise, it will lead to the teacher becoming a passer-by after class. These words are really famous words of an educator, with deep philosophy, and they are still worth studying seriously!