Pan Xulun And The Evolution Of Modern Accountant Profession

Pan Xulun, a famous modern Chinese expert and educator in accounting, whose life was devoted to reforming China's accounting, is the forerunner of developing China's accounting industry and training talented accounting. He has been engaged in the accounting industry, founded LiXin accountant's office, and won good reputation for his fair service and credit; moreover, he engaged in accounting education, established LiXin accounting school, trained a large number of talented accounting people; organized people to edit LiXin accounting series, published various accounting treatises and promoted academic exchanges. PanXulun combined the start of accountant business, the development of talented accounting people and the academic research of accounting together, which formed LiXin accounting trinity of office, school and publishing house.This paper researches on"the father of China's accounting" Pan Xulun, tries to discuss Pan Xulun and the evolution of modern accountant profession through current social background, including accounting academic achievement, accounting practice thought and accounting education thought, and then knows the accounting profession more comprehensively, understands the role Pan Xulun plays in promoting the evolution of modern accountant profession; meanwhile, gets some enlightenment to the current practice of the accounting circles and the education circles.First, this paper introduces how Pan Xulun was engaged in accounting, and then concludes his thought of accounting practice through LiXin accounting office he established. Pan Xulun participated in the activity of Shanghai Accountants Union and developed the professional space of accountants. Next, this paper tries to draw the progress of Pan Xulun and modern accounting academy from the reform of Chinese and Western accounting. And then sums his educational thought through the activities of Lixin accounting school. Finally, this paper explains the active role of Pan Xulun in the progress of accountant profession.