When he was in college, Mr. Li developed a strong interest in accounting, extensively dabbled in Chinese and foreign accounting literature, and learned rich nutrition from it. Form one's own academic opinions and attract the attention of academic circles. Mr. Li wrote in his memoirs: I like reading accounting books and periodicals from all over the world since I was in college. Business schools often get books from abroad, and the library is rich in books. The accounting books I often study mainly include: English Encyclopedia of Mathematics written by Luca Bacceli, Bookkeeping Theory written by Scheer, Double Bookkeeping written by Bobby and Practical Bookkeeping written by Oldcastle. Pixley's bookkeeping dictionary, Dixie's accounting dictionary, Lisle's accounting encyclopedia, Patten's accountant handbook and Lawrence's cost accounting handbook. Principles of Accounting by Kester, Ni Fei, Carter and Patten, On Balance Sheet by Bennett, Accounting Philosophy by spola, Modern Accounting by hatfield, Cost Accounting by Lawrence, Auditing by Deborah, Bell and Montgomery, and Accounting History before19th Century by lyttleton. Japanese accounting books have read Kiyoshi Kurosawa's Accounting, Tetsuo Ota's Borrowing and Lending Comparison Table, Yoshida's Ryusawa and Trilateral Jincang's Accounting Supervision, Yoshio Watanabe's Outline of Original Price Calculation and Yuan Yuquan's Translation of Accounting Outline. In terms of Chinese books, Mr. Li often consults two books on enterprise accounting by Yang Duanliu and Yang Rumei, China Audit System by Yang Rumei, Intangible Assets by Yang Rumei, Accounting and Auditing by Li Hongshou and Mo Qiou, Accounting Mathematics by Qian Naihui and Huang et al. In accounting journals, Mr. Li subscribed to Accounting magazine edited by Xu Yongzuo and Lixin Accounting Quarterly edited by Xu Yongzuo, and read all the journals.
Because of his hard work and careful thinking, his graduation thesis "China Income Tax" passed the defense, and got full marks, which was praised by the professor who presided over the defense. It is recommended to be published jointly by Aurora University and College of Business Technology as one of the economic series. The Paris Academy of Social Sciences rated this paper as an excellent work. Xiang Xiong, an associate professor at Kansai University, cited this viewpoint in his book Financial History of Modern zhina as a reference.
1937 After graduation, he stayed in school as a lecturer, and taught such courses as bookkeeping, auditing, statistics, business practice, cost accounting, corporate accounting, etc. 1942, promoted to professor. After that, he took six courses: primary accounting, intermediate accounting, government accounting, accounting system design, income tax accounting and auditing. Although the number of courses has not increased, the difficulty has increased. To this end, Mr. Li established a fair accounting firm, entrusted by industrial and commercial enterprises, engaged in accounting system design, accounting statement audit, income tax and other businesses. In order to increase work experience and better serve teaching.
65438-0945, Mr. Li served as the Minister of Accounting and Finance. In order to improve the quality of teaching, he hired experts who had worked in professional departments and made outstanding achievements in theoretical research to work part-time, selected American original textbooks, strengthened students' practice, strictly managed teaching, encouraged teachers and students to engage in scientific research, and founded the Accounting Society, which made the reputation of the department and the school increasingly improved and won favorable comments from the society.
1949, National Jingu University was established, and Mr. Li was appointed as the vice president by the people's government. Although he served as the vice principal with heavy administrative work, he still insisted on teaching accounting and auditing courses and never left his teaching post. He has participated in many educational reform meetings convened by the Ministry of Education and professional meetings to formulate the teaching plan and syllabus of the comprehensive department, so as to learn the educational system and teaching theory of the Soviet Union and put it into practice in Jingu University. After the adjustment of colleges and universities in the 1950s, Mr. Li resigned from his administrative post and became a professor in the accounting department of Nankai University. As the teaching task of accounting principles, business accounting, economic activity analysis, inspection and supervision. In the meantime, Mr. Li devoted himself to studying the CPSU, writing papers and translating Russian accounting materials. He also cooperated with other comrades to compile the monograph "Accounting Table of Voucher Journal of Industrial Enterprises", which provided a reference for the Ministry of Finance to promote the accounting table of voucher journal in China's industrial enterprises and was welcomed by accountants in China's machinery, textile and other industries. This book was exhibited in Tianjin Science and Technology Outstanding Achievements Exhibition from 65438 to 0956, and was well received. Under the guidance of Mr. Li, it was introduced abroad by international students.
As one of the founders of China Finance Association, Mr. Li attended the inaugural meeting of China Finance Association held by the People's Bank of China in Beijing. During the meeting, Comrade Li attended the expert forum at the invitation of the Chairman. At the meeting, Mr. Li put forward several suggestions on how to stabilize the financial market. Speculation and price fraud of promissory notes issued by underground banks should be stopped. After the meeting, the government took resolute measures to explicitly cancel the promissory note. During the meeting, Mr. Li was honored to be received by Chairman Mao, and felt that his suggestions could be adopted by the government, which was very encouraging.
After the anti-rightist struggle in the 1950s and the ups and downs of the Cultural Revolution in the 1960s, Mr. Li deeply felt that good times were precious and education was important. In order to promote the vigorous development of accounting education and further improve the teaching level, Mr. Li wrote "Assumption of Accounting Teaching Reform" in 1983. Mr. Li believes that since the founding of New China, accounting teaching and scientific research have been following the Soviet model in 1950s, which is not suitable for China's current national conditions, so it must be reformed. The main problems existing in the past teaching plan are as follows: ① the training objectives are not clear enough; (2) the specialty is narrow and the adaptability is not strong; (3) The content of the textbook is outdated and foreign achievements are not introduced; (4) The disciplinary system structure is unreasonable; ⑤ Not paying enough attention to theory and skill training; ⑥ Mechanical teaching methods affect students' independent thinking. Therefore, he suggested setting up a teaching plan for accounting specialty suitable for China's national conditions. Mr. Li pointed out in the paper: (1) To cultivate senior accounting talents with all-round development in morality, intelligence and physique, the accounting major should be able to meet the needs of China's socialist modernization, complete basic accounting training, and be competent in accounting work, accounting teaching and scientific research; (2) In order to expand students' knowledge, courses such as economic law, auditing, management accounting, international finance and international trade have been added; (3) Revise teaching materials and add elective courses such as computer application, input-output method and foreign-related financial accounting; (4) Strengthening basic theory courses and appropriately reducing the class hours of other courses; (5) Divide the original accounting principle course into two courses: basic accounting and modern accounting theory; Set up accounting laboratories and computer rooms, and add accounting laboratories; (6) Improve teaching methods, popularize case teaching, and cultivate students' ability to think independently, work independently, analyze and solve problems. With the support of leaders and teachers, this concept has been gradually implemented in Tianjin University of Finance and Economics and achieved good results.
Mr. Li is most interested in accounting theory research. He believes that accounting science lags behind the needs of socialist construction because China did not attach importance to the scientific research of accounting before liberation, and after liberation, it tended to emphasize reason over literature. Therefore, Mr. Li advocates the cooperation between academic circles and practical workers, discusses accounting theory and practice, strives to improve the scientific level of accounting, clarifies the scientific nature of accounting, and makes it better serve economic management. Mr. Li wrote that China's socialist modernization accounting should be based on the scientific Marxism–Leninism, guided by the principles and policies of the Party and the state, and based on the principles of economic accounting, study how to adjust the superstructure to meet the requirements of the economic base and how to improve science and technology to meet the requirements of the four modernizations. Therefore, it should be a comprehensive economic management social science that studies productivity and production relations, economic base and superstructure and their relations. This view has been endorsed by many comrades in the accounting field.
Regarding the function of accounting, the accounting community often quotes Marx's exposition in Capital. But the understanding of process control and concept summary is different. In early accounting works, it was said that accounting function was reflection and supervision, which was influenced by Soviet textbooks. Article 3 of China's Accounting Law is called accounting and accounting supervision. In recent years, there are more and more opinions about accounting function. Some people suggest that it includes many functions such as reflection, supervision, accounting, analysis, prediction, decision-making and promotion. Mr. Li believes that reflection and accounting refer to accounting records, which is the most basic function of accounting. Analysis, supervision, promotion, prediction and decision-making can all be included in the concept of control. Accounting is both an information system and a control system. Therefore, the accounting function is best said to be' reflection and control'.
In the early 1980s, Mr. Li wrote "On Socialist Accounting Principles", pointing out that accounting work must be guided by accounting principles. At the same time, it should be noted that foreign accounting principles cannot be copied, and this paper has caused discussion in the accounting field. 1984 when studying accounting law, accounting principles were written into the draft accounting law. 1987 the Chinese accounting society put the study of accounting principles on the agenda and established the research group of accounting principles and accounting basic theories. The principles of timeliness and clarity, which embody the characteristics of China, are included in the Accounting Standards for Business Enterprises issued by the Ministry of Finance 1992, which embodies Mr. Li's thoughts.
Mr. Li believes that to study any subject, we must understand ancient and modern China and foreign countries. I deeply feel that China did not publish a book on accounting history before liberation, which is not commensurate with China's status as an ancient cultural country. Therefore, after excavation and research, he published a series of articles on accounting history, which aroused the response of accounting circles. He was pleased with the progress in the study of accounting history in recent years, and out of the need of teaching, he compiled A Brief History of Accounting in China as a contribution to the study of accounting history. He believes that accounting reform should not only sum up its own experience, but also learn from foreign experience in order to absorb it critically and use it for our own use. So he wrote "International Accounting and International Auditing" for the reference of learning researchers.