On March 21, 2021, at 9:00 a.m., the “’A Hundred Years of Glory – Jiashu in Xiamen University’ – Symposium of Professor Ge Jiashu's Academic Thoughts” was held at the Science and Art Center of Xiamen University. The symposium was hosted by the preparatory committee of the centennial anniversary of Professor Ge Jiashu, the Accounting Department of the School of Management in Xiamen University, and the Accounting Development Research Center of Xiamen University. Professor Liu Feng from the Accounting Department of Xiamen University, as the host of the meeting, warmly welcomes all experts and scholars to come. During the meeting, experts and scholars had a heated discussion on "Professor Ge Jiashu's academic thoughts".
🔺 Professor Liu Feng
🔺 Professor Sun Zheng
Professor Sun Zheng from Shanghai University of Finance and Economics delivered a speech titled "Learning from the Sages, Carrying on the Past and Forging the Future", narrating 3 events in the past, proposing that the most impressive thing is the academic ideas contained in Mr. Ge's academic works, and he gave a brief review on Mr. Ge's thoughts and contributions to accounting. At last the speech was summarized by "Learning from the sages, get out of the involution", and he thanked the generation of Mr. Ge for leaving an extraordinary legacy to the younger generation.
🔺 Professor Yang Xiongsheng
Professor Yang Xiongsheng of Nanjing University gave a speech titled "Questions of Ge Jiashu", summarizing the three accounting questions Mr. Ge left to younger generation, and then Prof. Yang put forward his views on the inheritance and development of accounting research in China.
🔺 Professor Liu Yongze
Professor Liu Yongze from Dongbei University of Finance and Economics gave a speech on "Reconstructing the Academic Atmosphere of Accounting", in memory of Mr. Ge's academic thoughts and style of study. From the perspective of academic contribution, Mr. Ge has combined Western accounting theory with national conditions of China to form an accounting theoretical system with Chinese characteristics, which is still affecting the accounting theory and practice circles. From the perspective of talent training, Mr. Ge has been teaching for many years, cultivated a large number of accounting experts. The younger generation should learn from Mr. Ge in the perspectives of: integrating theory with practice, theoretical innovation, and research on accounting methods, to learn the style, thoughts, and philosophy in academic research.
🔺 Professor Shao Ruiqing
Prof. Shao Ruiqing from Shanghai Lixin University of Accounting and Finance reviewed the relationship between Mr. Ge and Lixin Journal, and China Accounting Museum. He recalled the help and enthusiastic participation of Mr. Ge in the preparation, establishment, and development of the China Accounting Museum and in the development of Lixin Journal. In memory of Mr. Ge, the accountants of Lixin will always remember Mr. Ge's contribution to the development of Lixin.
🔺 Professor Sun Fangcheng
Professor Sun Fangcheng of Chongqing Technology and Business University, with the title of "Inheriting Professor Ge Jiashu's Accounting Thoughts and Promoting the High-quality Development of China's Accounting Industry", recalled the fortunate encounter with Mr. Ge. He summarized the academic enlightenment from Mr. Ge, and thanked Mr. Ge, especially in the far-reaching influence of Mr. Ge's academic thoughts contained in his academic works.
🔺 Professor Qi Haodong
Professor Qi Haodong from Shandong University of Finance and Economics gave a speech titled "Understanding the Essence of accounting and doing useful research rooted in China's management practice - a little insight from studying Mr. Ge Jiashu's academic thoughts", and discussed why Mr. Ge Jiashu is committed to the study of "the essence of accounting", that Mr. Ge is a role model doing useful research rooted in China's management practice, how the younger generation can learn from Mr. Ge, and put forward several problems that may exist in the current "accounting research".
🔺 Professor Wang Yonghai
Professor Wang Yonghai from Wuhan University delivered a speech titled "Communicating and Learning, Sincerity and Firmness – Commemorating the Centenary of Professor Ge Jiashu, a Marxist Accounting Expert", recalling his first acquaintance with Mr. Ge, Mr. Ge's lectures, academic seminars, the experience of being cultivated by Mr. Ge on the academic road, and briefly reviewed Mr. Ge’s contribution to accounting research, lamented Mr. Ge’s far-reaching vision and sincerity in the research of accounting theory, and his sincerity and firmness towards students and education.
🔺 Professor Wu Zhongxin
Professor Wu Zhongxin of Hainan University focused on "Master as Role Model, Noble and Unsullied ", recalled that although he did not study at Xiamen University, but was still deeply influenced by Mr. Ge Jiashu due to his academic achievements and felt the charm of academics. Mr. Ge is the founder of the basic theory of accounting. His "Tao" and "Virtue" have made profound influence on the younger generation and are the most precious wealth.
🔺 Professor Wu Liansheng
Professor Wu Liansheng of Peking University reported on "Accounting Information System Theory: A Little Experience", recalling that he was deeply influenced and guided by Mr. Ge's theory during his studies and on his academic path. He pointed out Mr. Ge's three theories: information system perspective of accounting, management activities perspective of accounting, and controlling perspective of accounting, are basic theories, within mainstream research issues that are still not outdated, and the theoretical basis for solving practical problems and international problems. Then Professor Wu discussed the changes, structure and other related content of information system perspective of accounting.
🔺 Professor Du Xingqiang
At 3:00 pm on March 21, 2021, the “’A Hundred Years of Glory – Jiashu in Xiamen University’ – Symposium of Professor Ge Jiashu's Academic Thoughts” continued at the Science and Art Center. Professor Du Xingqiang from the Accounting Department of Xiamen University, hosted of the meeting in the afternoon.
🔺 Xia Shiliang Associate Professor
Associate Professor Xia Shiliang gave a speech titled "Research on the Visualization of the Academic Achievements of Accounting Expert Ge Jiashu Based on the Knowledge Graph". Based on the retrieval and analysis of Professor Ge Jiashu's research history on CNKI, he pointed out that Professor Ge's academic achievements have a wide range of influences, his research horizons involves both Chinese and Western, his research process is diligent, and his academic attitude is constantly improving.
🔺Professor Sun Baohou
Professor Sun Baohou expounded "Inheritance Is the Best Memorial" from the perspectives of inheriting Professor Ge Jiashu's broad and profound academic thoughts, rigorous and realistic attitude towards scholarship, love in education, and loyalty for the country.
🔺 Professor Yu Zengbiao
Professor Yu Zengbiao from Tsinghua University focused on the "Style and Methodology of Accounting Research", and pointed out that Mr. Ge's research covers the world view of accounting, accounting methodology, accounting practice, grasping the pulse of the times, and guiding the trend of accounting thoughts. Mr. Ge's research is both grand narrative and insightful. He lamented that Mr. Ge's academic influence was beneficial for one’s whole life, and pointed out that it should be inherited and innovated.
🔺 Professor Tan Jinsong
Professor Tan Jinsong of Sun Yat-sen University gave a speech titled "the Master of a Generation, the Role Model of Teachers". He recalled the influence of Mr. Ge on his life, and made a summary of academic and social influence of Mr. Ge, and expounded that Mr. Ge is the master of a generation and the role model of teachers.
🔺 Professor Hu Yuming
Professor Hu Yuming of Jinan University delivered the speech "A Forgotten Classical Document", which gave an overview of Mr. Ge's important research results, and especially pointed out Mr. Ge Jiashu's rarely mentioned document "Marx's Bookkeeping Theory and Modern Accounting", a classic document using normative research methods travels through time and space and is still applicable today in the era when empirical research methods dominate the research area.
🔺Professor Zhang Longping
Professor Zhang Longping from Zhongnan University of Economics and Law gave a speech titled "On Professor Ge Jiashu's Modern Accounting View", and sincerely expressed his gratitude and memory to Professor Ge Jiashu as one of the older generation of accounting experts.
🔺 Professor Gai Di 教授
Professor Gai Di from Tianjin University of Finance and Economics gave a speech titled "Two Reflections on Financial Accounting" and recalled the experience of Mr. Ge's teaching and academic conferences during his advanced studies at Xiamen University. Professor Gaidi then discussed the accounting treatment and the formulation of China's financial and taxation accounting standards.
🔺 Professor Wang Zhuquan
Prof. Wang Zhuquan from Ocean University of China delivered the speech "Classification and Logic of Economic Activities: The Creation and Development of the Capital Movement School", summarizing Mr. Ge's innovation and development of the capital movement theory from the perspective of raising, deepening, and perfecting the capital movement theory, and then he carried out the prospect of capital movement theory.
🔺 Professor Liu Zhiyuan
Professor Liu Zhiyuan from Nankai University revolved around Professor Ge Jiashu's academic thoughts, and described that after entering the accounting field, Mr. Ge's accounting research results as a master of the generation greatly influenced his academic path. He briefly discussed the development process of Mr. Ge's academic thoughts, and pointed out that the older generation of accounting experts critically studied the world's advanced accounting achievements, combined with China's condition to develop and innovate, and learned from ancient and modern Chinese and foreign countries, and set an excellent example for the younger generation.
🔺 Professor Zhang Junrui
Professor Zhang Junrui from Xi'an Jiaotong University gave a speech on "Learning, Inheritance and Development of Ge Jiashu's Accounting Thoughts – Analysis Based on Literature", recalling that he had been taught at Xiamen University and benefited from the master. Based on CNKI, Professor Ge Jiashu's accounting papers were sorted out, and Professor Ge's contribution to Chinese accounting was summarized, and the inheritance and development of Professor Ge Jiashu's academic thoughts were prospected.
🔺 Professor Zhang Rui
The last speaker, Professor Zhang Rui from Jiangxi University of Finance and Economics, recalled the experience of listening to Mr. Ge’s academic report and Mr. Ge’s enthusiastic help, and expressed her nostalgia, admiration and respect for Mr. Ge. She summarized Professor Ge Jiashu's academic thoughts and the significance of Professor Ge's academic thoughts to the development of the accounting discipline today.
Finally, Prof. Du Xingqiang from the Accounting Department of Xiamen University made a concluding speech, and “’A Hundred Years of Glory – Jiashu in Xiamen University’ – Symposium of Professor Ge Jiashu's Academic Thoughts” came to a successful end. More than 200 experts and scholars from various colleges and universities across China commemorated Professor Ge Jiashu together, and had a lively and all-round discussion on Professor Ge Jiashu's academic thoughts. Let us get close to the master and his accounting era together, and recall the outstanding academic thoughts and path of the older generation of accounting experts.
