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看著地板上淩亂的文獻,深深地長舒一口氣,終於可以寫後記了。細細回首21年的求學生涯,有太多的人、太多的事讓我感動,值得我用心去想、用心去寫!

首先,我要感謝我的導師孫錚教授。記得初識孫老師,是在孫老師為我們97級碩士生開設的《財務報表分析》課堂上,孫老師那詼諧幽默、輕鬆愉悅而又極富啟發性的授課方式給我留下了深刻的印象。碩士畢業後,自覺無資考博的我,在孫老師“學問可以學、人品最重要”的育徒理念的鼓勵下,鼓起極大的勇氣報考了孫老師的博士,並最終有幸成為我那偏遠家鄉小村的第一位博士生(當獲知我被錄取為博士生時,我的父母激動得當夜久久未能入睡)。3年來,無論是我的生活和學習,還是成長和發展的過程,都傾注了孫老師數不盡的辛勤和汗水。在學業上,孫老師對學生要求非常嚴格,經常教育我們,做學問要嚴謹,不能急功近利;讀書要腳踏實地,不能投機取巧。作為國內最早提倡實證會計研究的學者之一,在親教著文之術的同時,孫老師還積極為我爭取外出深造的機會,以讓我能夠接受到國外最先進的會計理念和研究方法。3年中,我從孫老師身上學到的為人之道,更讓我終生享用不盡。孫老師那貌似平淡、實蘊哲理的話語,常常讓我感觸良久。記得有一次,孫老師帶我去外地參加一個學術會議,在路上孫老師跟我談起了“人在本質上都是平等的”,讓我懂得應該如何與人相處;還記得,孫老師在感到繁忙的行政工作減少了與學生相處的時間時,對我們講的那句“我以後將盡可能地少招學生,不能誤人子弟啊”的歉意,讓我明白了為人子、為人父、為人徒、為人師的責任;更記得,孫老師在我婚禮上提到的“作為導師,我將繼續關注增泉的成長和發展”確實讓我感受到了作為孫老師弟子的幸福。漫漫求學路,有太多的生活、學習和工作問題讓孫老師的愛人徐偉勝老師為我費盡了心思;徐老師的關心,則讓我感受到了太多的親情。尊敬的孫老師和慈愛的徐老師,師恩浩蕩,無以為報,惟將“敬崗愛業,好好做人”作為弟子對你們辛勤培育的承諾!

香港城市大學的蘇錫嘉教授和陳傑平教授是我的另外兩位導師。當我在上海財經大學的課程結束後,蘇老師和陳老師為我提供資助,邀請我到香港城市大學從事學習和研究工作。兩位老師雖然在學術上頗有造詣,為人卻非常謙遜,一年來對我在學業上的指導讓我真正知道了什麼是“學無止境”。更讓我感動的是,兩位老師不但在學業上給予我細致、耐心的教導,他們還無時不在關心著我的成長,對我將來的發展提出了許多真知灼見,並給予了熱情的幫助。“書山有路勤為徑,學海無涯苦作舟。”在香港的學習和生活有一些辛苦,但蘇老師家人和陳老師家人的熱情款待則讓我總是忘卻了“獨在異鄉為異客”的孤單和寂寞。尊敬的兩位老師和熱情的兩位師母,請接受我深深的謝意,感謝你們在我這段重要的人生道路上為我提供的支持和幫助!

上海安永大華會計師事務所的徐逸星教授是我的碩士生導師。徐老師知識淵博,為人善良。在讀碩階段,徐老師對我在學業上的指導為我以後的學習打下了良好的基礎。5年來,徐老師在生活和學習上為我提供了眾多的支持和幫助,並一直關注著我的成長和發展。尊敬的徐老師,請接受弟子對您真誠的謝意!

我要特別感謝上海財經大學的陳信元教授。3年來,陳老師對我的工作、學習和生活給予了無微不至的關懷和幫助;是陳老師的理解、鼓勵和支持,才使我能夠在3年的博士生涯中有所學、有所知和有點成。謝謝您,陳老師!

我要感謝上海財經大學的湯雲為教授、張為國教授、王鬆年教授、謝榮教授、張鳴教授、潘飛教授、尤家榮教授、錢逢勝教授、蔣義宏教授、趙建勇教授、胡奕明教授、香港科技大學的黃德尊教授和上海國家會計學院的張人驥教授,是他們的授課、討論和報告豐富了我的知識,拓寬了我的視野。特別是上海國家會計學院的張人驥教授,3年來在學習上給予了我許多的指導和幫助,並對我博士論文的選題、數據處理和最終定稿提出了許多極富價值的修改建議。

我要感謝上海財經大學會計學院的領導,包括陳信元院長、王玲書記、潘飛副院長、張鳴副院長、王蔚鬆副院長等,是他們為我們博士生提供了一個良好的學習環境和研究氛圍。我還要感謝上海財經大學會計學院的陳曉東老師、程蓉老師、陳軍老師、武曉軍老師、周國良老師、黃莎老師、楊密珍老師和王誌坤老師,3年裏他們對我的學習和工作提供了許多幫助和支持。謝謝你們!我要感謝同門師兄、弟、妹3年來對我的幫助和支持,他們是王躍堂、陳敏、薑秀華、郭永清、盧文彬、任強、全澤、陳保華、王誌偉、吳茜、張磊、朱國泓、高見兵、王景斌;感謝學長趙宇龍、李樹華、宋德亮、王振林、汪光成、朱紅軍、錢玲……;感謝同窗和朋友張田餘、陳冬華、趙春光、魏剛、鍾淩、楊忠蓮、沈穎玲、朱凱、王延明、饒豔超、張鵬、李曉華、包建祥、黃磊、沈根祥、聞有虎、蔣道紅、周維迎、陳旭……;請恕我不一一列出,但請接受我衷心的感謝!

感謝我的父母生我、養我、教我學文化,是你們的愛讓我長大成人;感謝我的小妹,是您為我承擔了太多照顧父母的責任;感謝我的嶽父、嶽母,是你們的理解和支持幫我順利完成了學業;感謝我愛人的小妹,總是讓你做一些“沒有報酬”的雜事。我願把我最真誠的祝福送給你們,祝你們健康、平安、幸福!

最後,我要把我最真摯的愛獻給我的妻子!謝謝您!願您永遠幸福!

李增泉

2002年11月於上海

補後記

本書是在我博士論文的基礎上稍加修訂而成。為了真實再現博士論文完成時的心情,我在書中完整保留了博士論文中的後記。在博士論文完成後的這段時期內,我又得到了眾多人的幫助,期以此補記示我誠摯謝意。

感謝複旦大學的李若山教授、上海會計學院的張人冀教授、南京大學的王躍堂教授、香港城市大學的蘇錫嘉教授、上海財經大學的陳信元教授以及參加我論文答辯會的其他老師和同學們,本書的修訂在很大程度上得益於他們在論文答辯會上提出的諸多尖銳問題。另外,還有一些來自全國各地的未曾謀麵的老師和同學在閱讀我博士論文(電子版)後,反饋給我眾多的建設性評論。藉此論文出版之際,謹向這些朋友表示我由衷的感謝。

本書能夠由在國內財經界享有崇高聲譽的經濟科學出版社出版是我莫大的榮幸。正是出版社的朱丹主任和本書責任編輯黨立軍先生在短時間內付出的巨大努力,才使本書能夠這麼快出版。衷心感謝出版人可貴的敬業精神!

當博士論文脫稿的時候,我的女兒尚未出生;轉瞬間,現在她已能夠跟我“調皮搗蛋”了。“歲月如飛刀,刀刀催人老”,但陪女玩耍的生活卻永遠充滿著青春和活力!感謝女兒帶給我的快樂和靈感!

學無止境!科學的任何一點進步無不源於對既有理論的批判。謹以此文求教於學界同仁!

李增泉

2005年10月於上海財經大學