As early as 1929, when Mr. Li was promoted to the first grade of junior high school, because he could not afford the expensive tuition fees of private middle schools, his family was going to send him to the store as soon as he graduated from junior high school to make a living. However, Mr. Li was eager to study, worked hard, and was among the best in the exam. With an average score of over 90 points, he was promoted from grade one to grade three in junior high school, thus saving one year's tuition and time, and at the same time getting the understanding and sympathy of his parents, giving up the idea of letting him go to school, and supporting him to continue his studies. Thus, it is only because of Mr. Li's diligence that he did not embark on the road of business. In a certain sense, it can also be said that without Mr. Li's diligence, he would lose a famous scholar in the accounting field in contemporary China.
During his college years, Mr. Li often asked foreign teachers questions, and went to the accounting firm run by Professor Firth, a member of the American Institute of Accountants, to assist Professor Firth in auditing and hosting real estate in Tianjin. He also worked as an intern in Tangsheng Company, the largest British accounting firm in Tianjin, and went to various industrial and commercial enterprises, banks and foreign firms to audit accounts with accountants, thus accumulating rich practical experience in accounting and auditing. At the same time, Mr. Li also served as an auditing assistant of Professor Fisher, and accumulated rich experience in accounting and auditing teaching. In addition, Mr. Li borrowed many foreign accounting publications from Professor Fisher, which enabled Mr. Li to get in touch with foreign accounting theory and practice earlier, broadened his horizons and provided favorable conditions for Mr. Li's academic career in the future.
Since he was in college, Mr. Li often used his spare time to browse accounting materials in Tianjin Library. After teaching, he took advantage of business trips and meetings to collect accounting materials from government departments, practical work units and research institutions. Mr. Li's reading habit is not to cross out books, but to extract valuable contents on cards and keep cards with the same nature in the same envelope. It is very convenient to use, but it is very sad that a lot of valuable materials accumulated by Mr. Li were sent to the paper mill during the ten-year turmoil. In his Record, Mr. Li wrote: My books such as The Integration of Ancient and Modern Books, Encyclopedia Britannica and a large number of Chinese and foreign accounting books and periodicals are sold at the price of waste paper, among which the most regrettable ones are the cards and notes accumulated for many years, the financial accounting system formulated by various units over the years and the manuscript of teaching materials written by myself. The destruction of these cultural relics is an irreparable loss.
In the early 1960s, Mr. Li, with a heavy political burden, accepted the assignment of the teaching and research section and offered two new difficult courses: accounting for foreign trade enterprises and inspection and supervision of economic activities of industrial enterprises. In teaching and scientific research, Mr. Li has always been responsible to the people and tried his best to maintain excellent quality. In order to prepare lessons and compile teaching materials, Mr. Li went to the Ministry of Foreign Trade of the Central Committee and Tianjin Foreign Trade Bureau to learn about the situation, and visited various foreign trade corporations in Beijing, various professional import and export companies in Tianjin and relevant universities in Beijing and Tianjin to collect and accumulate valuable teaching reference materials, so that the compiled teaching materials and exercises can be integrated with practice and the teaching can be lively and lively, which was widely praised by students.
During the Cultural Revolution, under extremely difficult conditions, Mr. Li took on the heaviest teaching task. He has trained accountants for Tianjin Construction Engineering Bureau, Building Materials Industry Bureau, Navigation Engineering Bureau and Wuqing, Jinghai, Ninghe, Baodi, Jixian and other industrial bureaus. In order to meet the needs of teaching, Mr. Li ran across the docks and harbors in North China and lived in construction mines. 1974, when training accountants for suburban counties in Tianjin, Mr. Li lived with the students in the former site of abandoned pyrite mines in four uninhabited mountainous areas, eating steamed bread and moldy pickles and drinking dirty mine water with feces floating. He teaches both accounting and politics alone; Not only did he teach, but he also tutored exercises. He stayed with the students from morning till night and worked for more than ten hours every day. After one month, he lost more than 20 kilograms. When he graduated, the students held Mr. Li's hand and cried, and refused to let him return to Tianjin.
1979, China established the basic national policy of opening to the outside world, which is of great significance and role in promoting China's modernization. In order to meet the needs of opening to the outside world, Mr. Li suggested setting up an international accounting major in higher financial institutions, so as to train senior professionals who can be competent in foreign economic negotiations, foreign language negotiations, master foreign economic policies, hold the post of accountant in foreign-related enterprises, and be good at handling financial management, economic accounting and audit supervision, and make great efforts to make it a reality. In order to set up the international accounting major, Mr. Li drafted and designed the training objectives and curriculum of this major, which was approved by the State Education Commission. He tried his best to overcome the difficulties in terms of teaching staff and original foreign language textbooks. Since 1987, he has enrolled students in Tianjin University of Finance and Economics to teach, and its graduates are in short supply in society, reflecting the strong vitality of this major.
1983, after the establishment of the national audit office, various provinces and cities set up audit offices one after another, facing the source of auditors. At that time, most of the audit cadres were transferred from the financial and tax departments, which could not fully meet the needs of the audit department in terms of quantity and quality. In order to cultivate high-level audit talents, Mr. Li suggested setting up an audit major in higher financial institutions. This proposal was first adopted by Tianjin University of Finance and Economics, which began to recruit students that year. Since then, more and more other institutions have set up audit majors. The State Council's leading comrades affirmed the practice of setting up auditing specialty in colleges and universities. 1985, when my delegation introduced China's audit work and personnel training at the third congress of the Asian Organization of Supreme Audit Institutions, it attracted the attention of many delegations. In his speech, the Secretary-General of the Asian Organization and Malaysian Auditor-General Nur Din expressed his strong support for the proposal of the China delegation to set up an audit major in universities.
1986, the State Council Academic Degrees Committee approved Mr. Li as the tutor of doctoral students majoring in accounting, and Mr. Li enrolled nearly ten doctoral students before his death. Mr. Li believes that as a qualified doctoral student, ideological and political conditions are crucial. In educating students, teachers must set an example, and teaching by example is more important than teaching by words. What students are asked to do, the tutor must do it himself. In terms of business, students are required to surpass themselves, encourage them to study independently, and allow them to stick to different views from their tutors in academics and argue with them.
According to incomplete statistics, Mr. Li has published more than 150 kinds of works and teaching materials since he joined the accounting cause in the 1930s, including more than 60 kinds of teaching materials and monographs, more than 80 papers with more than 3 million words, and many works have won outstanding achievement awards in philosophy and social sciences.
While carrying out heavy teaching and scientific research work, Mr. Li also holds a large number of social posts. By participating in social activities, he learns the principles and policies of the party and the state, transforms his thoughts and clarifies his political direction. At the same time, I try my best to contribute to social services by participating in relevant activities in education and economic circles. Before his death, Mr. Li was honorary director of accounting department of Tianjin University of Finance and Economics, chairman of academic committee, honorary director of accounting institute, chairman of accounting society and director of editorial board of Modern Accounting. Executive director of China Accounting Society and head of accounting history research group, director of China Audit Society, consultant of China Young and Middle-aged Financial Cost Research Association, Tianjin Federation of Philosophy and Social Sciences, Tianjin Accounting Society, Tianjin Auditing Society and other academic groups, part-time professors or consultants of many economic colleges, and special editors of some accounting and auditing journals. He is a deputy to the first to third sessions of Tianjin Municipal People's Congress, a member of the fourth to eighth sessions of the Chinese People's Political Consultative Conference, and the director of the Economic Work Committee of the Tianjin Municipal Committee of the NLD. He is also a member of accounting and auditing organizations in the United States, Canada and other countries.
In recognition of Mr. Li's achievements, the State Council, the State Education Commission, the Ministry of Personnel and the All-China Federation of Trade Unions have successively awarded him the National Advanced Worker, the National Excellent Teacher, the National Excellent Educator and the May Day Labor Medal. Tianjin Municipal Party Committee and Municipal Government awarded him the honorary titles of model worker and excellent educator. He is a recipient of special government allowance from the State Council. His deeds have been published in many domestic publications and Who's Who compiled by countries such as Britain and America.
Looking at Mr. Li Baozhen's life, just as Mr. Li himself summed it up in the postscript of Back Records: Looking back on my life experience, I spent more time in adversity and less time in prosperity. I struggled through this journey with the motto of' guard against arrogance in prosperity and struggle in adversity'. The reason why I didn't fall down halfway is because I have an ideal, and that is, as a China person, it is my duty to revitalize China. The meaning of life lies in making contributions to society, being aboveboard, fair and innocent, not burdened by fame and fortune, and being selfless and broad-minded, so that you can concentrate on the cause for which you have volunteered to fight all your life and make beneficial contributions to the country and mankind.
(Source: Accounting Monthly1No.6, 997)
● Research field: accounting theory.
● Basic viewpoint: Accounting work must be guided by accounting principles, and at the same time, it should be noted that we should not copy foreign accounting principles; Accounting science theory
● Representative works: On the accounting principles of socialism and A Brief History of Accounting in China.