我国著名会计学家娄尔行教授,浙江绍兴人,1915年8月21日生,1937年毕业于国立上海商学院会计系,获商学士学位,1939年美国密歇根大学企业管理研究生院毕业,获企管硕士学位。回国后先后在上海商学院、光华大学、上海财经学院、复旦大学等校执教,现任上海财经大学会计学系教授、 Professor Lou Erxing, a famous accountant in our country, was born on August 21, 1915. He graduated from the accounting department of the State Shanghai Business School in 1937 and obtained a bachelor’s degree of business. He graduated from the Graduate School of Business Administration of the University of Michigan in 1939, Master’s degree. After returning home successively in Shanghai Business School, Guanghua University, Shanghai University of Finance and Economics, Fudan University and other schools coaching, the Shanghai University of Finance and accounting professor,