论潘序伦与近代上海征信事业的发展

On Pan Xulun and the Development of Modern Credit Rating Industry in Shanghai

我国“现代会计之父”潘序伦先生在他的思想体系中强调诚信观念,指出会计师之使命在于建立社会信用。在社会实践过程中,潘序伦利用会计师执业职能,积极支持近代上海及中国征信组织的发展,为近代征信事业的发展作出了重要的贡献。通过潘序伦代理中国征信所注册成立公司、设立联合保险查验所等活动的考察,说明潘序伦在近代上海征信事业发展史上具有重要的地位。

Mr. Pan Xulun was the eminent scholar in China’s modern accounting circle. His theoretical system reinforces the concept of credit,pointing out that the mission of accountants is to establish the social credit system. In his cocial practice as a certificated accountant, he aggressively promoted the development on the credit-rating organization in modern Shanghai and even across China,which contributed tremendously to the development of modern credit-rating industry. The detailed survey and research were conducted on his activities,such as the company registration on behalf of China Credit-rating Institute and the establishment of coalitional insurance supervision and examination institute. Those activities concluded Mr. Pan Xulun’s crucial historical status in the development of Shanghai’s moderncredit-rating industry.