我国从宋、元到民国初年,一直沿用传统的中式会计簿记。从外国引进的会计师制度只有六十多年的历史。最早引进会计师制度和领到会计师证书的,是谢霖会计师。谢霖,江苏省武进人,生于清朝末年,早年留学日本,在早稻田大学攻读商科。归国后,先后任大清银行、中国银行总会计。那时.国内各银行仍在使用传统的簿记。谢霖最先在中国银行、交通银行设计推行新式的银行会计制度,为我国会计领域开辟了新天地。当时,在各通商口岸,凡有关中外诉讼,多 From the Song and Yuan Dynasties to the early Republic of China, our country has always followed the traditional Chinese accounting bookkeeping. The system of accountants introduced from foreign countries is only sixty years old. The earliest introduction of accountant system and received a certificate of accountants, is Xie Lin accountants. Xie Lin, a native of Wujin, Jiangsu Province, was born in the late Qing Dynasty, studied in Japan in his early years and studied business in Waseda University. After returning home, he served as Bank of Qing Dynasty, Bank of China chief accountant. At that time, domestic banks are still using traditional bookkeeping. Xie Lin first designed and implemented a new type of bank accounting system at Bank of China and Bank of Communications, opening up a new world for China’s accounting field. At that time, in all the treaty ports, there were more Chinese and foreign lawsuits