学界泰斗、创新先锋阎达五教授过早地仙逝了,噩耗传来,潸然泪下。他对我国会计学术的发展贡献卓著。他与纪琬先生共同提出会计管理活动论,开拓了社会会计、人力资源会计,又提出建立价值链会计的新思路,勇于创新的精神光彩照人。他才思敏锐,善于发现新问题,一语中的;他独立思考, Academic leaders, pioneers of innovation pioneer Professor Yan Da five passed away, the bad news came, shed tears. He made outstanding contributions to the development of accounting in China. Together with Mr. Ji Jie, he proposed the theory of accounting management activities, opened up social accounting and human resources accounting, and proposed new ideas for establishing value chain accounting. The spirit of being creative and innovative was brilliant. He was sharp-minded, good at finding new problems, the phrase; he independent thinking,