王德升是中国人民大学商学院资深教授。1925年生于吉林省吉林市,毕生从事财务、会计、审计学科的教学与科研。2016年9月21日2时在北京辞世,享年92岁。我作为他的同事和朋友,特撰此文以表怀念之情。1951年夏我被分配到中国人民大学财政系会计教研室。初次见到他这位以“德陞”命名的先生,教着不起眼的商业会计,不显山,不露水,接触不多。没过多久,看到他对人对事热情、包容、执着、踏实,便觉得他是一位 Wang Desheng is a senior professor at Renmin University of China Business School. Born in Jilin City, Jilin Province in 1925, he devoted his life to teaching and research in finance, accounting and auditing disciplines. At 21:00 on September 21, 2016 at 2:00 in Beijing, died at the age of 92. As a colleague and friend of mine, I specially wrote this article to express my feelings of love. In the summer of 1951 I was assigned to Accounting Department of Renmin University of China. For the first time to see him this “De Sheng” named Mr., teaching humble commercial accounting, not significant, no dew, not much contact. It did not take long before he realized that he was passionate, tolerant, persistent and steadfast in dealing with people.