徐政旦教授,我国著名会计、审计学家,1922年出生于江苏无锡,1946年毕业于大夏大学,历任华东交通专科学校、上海社会科学院、复旦大学副教授,现任上海财经大学教授、博士研究生导师,并任华侨大学、上海工业大学、上海大学等多所院校兼职教授。20世纪七十年代,徐政旦首次提出在会计工作中必须重视“建账”和“用账”,扩展了会计只是“记账、算账、报账”的传统观念。他发表了《试论我国企业会计制度设计的原则》、《关于确立我国企业会计准则问题的探讨》、《会计与提高经济 Professor Xu Zhengdan, a famous accountant and auditor in China, was born in Wuxi, Jiangsu in 1922. He graduated from Daxia University in 1946 and has served successively as an associate professor at East China Jiaotong University, Shanghai Academy of Social Sciences and Fudan University. Now he is a professor and doctoral tutor at Shanghai University of Finance and Economics, And Ren Huaqiao University, Shanghai University of Technology, Shanghai University and other institutions part-time professor. In the 1970s, Xu Zhengdan proposed for the first time that accounting should pay attention to “establishing accounts” and “using accounts” to expand the traditional concept that accounting is merely “accounting, accounting and reimbursement.” He published “on the principles of China’s enterprise accounting system design”, “on the establishment of China’s enterprise accounting standards discussion”, "accounting and economic