今年是我从事会计教育工作30年,人生中最黄金的岁月都贡献给了会计,由此而说自己是会计人,我想是不算过分的。教了30年的会计,也学了30年的会计,到头来却发现自己并不怎么懂会计。在中国,我观察到一个非常奇特的现象:教会计的名家很少是因为做会计而成名的,甚至很多人教了一辈子会计,也没有亲自做过一天会计。而且,这个现象或许并非中国所独有。于是我就想,会计究竟是源自于商业实践呢,还是源自于实验室 This year, I have been engaged in accounting education for 30 years. The most golden years in my life have all contributed to accounting. I think it is not too much to say that I am an accountant. Taught 30 years of accounting, also learned 30 years of accounting, in the end found that they did not understand how to account. In China, I observed a very peculiar phenomenon: seldom teaching accountants became famous for accounting purposes, and many even taught life-long accounting and did not do the day-long accounting themselves. Moreover, this phenomenon may not be unique to China. So I think, whether accounting is derived from commercial practice, or from the laboratory