我国著名会计学家、教育家刘炳炎教授,久享盛名,先后执教于湖南大学、湖北大学和中南财经大学诸院校,门下桃李,遍布全国。先生祖籍南昌,常常叨念。一九八三年特邀回赣讲学,倍受尊敬与欢迎,公拨冗巡视故里,沧海桑田之变迁,难以复辩,乡音虽然未改,但无识者。尽管如是,但拳拳乡土之情,仍不胜依依。此景此情,虽已隔多年,但今捧读先生遗著《现代会计学要义》,对长者的尊敬与怀念之情思,又再次油然而生,先生音容举止,宛如在目前。诵读先生遗著后,诚将读后感想,简述一二,以寄对长者的怀旧之情。先生治学,一贯严谨,一字一句,无不斟酌切磋,一再推敲。其文犹如其人,质朴简洁,无浮华之辞,去粗取精,无重复多余之字句。以二十余万之 Professor Liu Bingyan, a famous accountant and educator in China, enjoys a long-standing reputation and has successively taught at Hunan University, Hubei University and Zhongnan University of Finance and Economics, all over the country. My ancestral home Nanchang, often nostalgia. In 1983, he invited Jiang to give lectures in the Ganjiang River. He was much respected and welcomed. He made extensive public visits to visit his hometown and the vicissitudes of life, making it difficult to reconsider the situation. Although the accent was unchanged, no knowledge was given. Although true, but boxing native affection, is still victorious. This scene of this situation, although it has been separated for many years, but now holding a gentleman left the “modern accounting essentials,” respect and miss the feelings of the elderly, again spontaneously, sir, as if at present. After the recitation of his syllable, Mr. Cheng will read and feel his thoughts and briefs on January 2 to send his nostalgia for the elderly. Mr. learning, has always been rigorous, every word, all pondering, repeatedly scrutiny. The text is like his people, simple and simple, no flashy words, to coarse and fine, no redundant words. To more than twenty million