在近代社会经济转型及财务管理改革之需求下,西方复式借贷簿记法被引入中国并走向应用,这对传统“四柱”簿记法产生冲击。就中国工商企业而言,究竟应采取西式簿记,还是采取改良中式簿记,成为改革会计制度之前的两难选择。近代职业会计师在民国初年开始兴起,其所本之会计学术体系多为西式簿记。但在此过程之中,职业会计师内部亦发生分化,“改革派”主张全采西式簿记,“改良派”主张改良中式簿记,两派各自发展完善会计学术体系,构建会计应用方案。到1933年前后,以徐永祚为首的改良派与以潘序伦为首的改革派就此进行了激烈论争。两派借助于学术论争、专业研究、媒介传播、职业培训及执业活动,都极力推广己派观点。然不论是改革还是改良,均属新式会计范畴,是西方会计知识引进及本土化进程之中会计学术转型的必然过程,且各自适应不同类型企业的财务管理需求。改良派与改革派在职业属性上同属专业会计师,其出于业务发展需要而对会计学术及职业发展所做的努力和竞争,极大促进了近代中国会计师事业的进步。 With the demand of the social and economic transformation and financial management reform in the modern era, the western double debit and credit bookkeeping law was introduced into China and applied to it, which impacted the traditional bookkeeping method. As far as China’s industrial and commercial enterprises are concerned, whether Western-style bookkeeping should be adopted or whether Chinese book-keeping should be improved has become a dilemma before reforming the accounting system. Modern professional accountants began to rise in the early years of the Republic of China, the accounting system of the book mostly Western-style bookkeeping. However, in this process, there are also divisions within the professional accountants. “Reformists” advocate that all Western books be read in. “Reformists” advocate the improvement of Chinese bookkeeping. Both parties will develop and improve their own accounting academic systems and establish accounting application programs . By 1933, the reformists headed by Xu Yongping and the reformists led by Panlonglun fiercely contested this issue. The two groups have made every effort to promote their point of view with the help of academic debates, professional studies, media dissemination, vocational training and practicing activities. However, whether it is reform or improvement, it belongs to the category of new accounting. It is an inevitable process of accounting academic transformation in the process of western accounting knowledge introduction and localization and adapts to the financial management needs of different types of enterprises. Both reformist and reformist belong to professional accountants in their professional attributes. Their efforts and competition in accounting academic and professional development for their business development have greatly promoted the progress of accountants in modern China.