杨纪琬（1917—1999），我国社会主义会计制度的奠基人，著名会计理论家、教育家。生前曾任第八届全国政协常委兼法制委员会委员，中国证券监督管理委员会股票发行审核委员会委员，中国会计学会副会长，中国成本研究会副会长，财政部财政科学研究所博士生导师，《会计研究》杂 Yang Jiji (1917-1999), the founder of China’s socialist accounting system, the famous accounting theorist and educator. During his lifetime, he served as a member of the Standing Committee and Legislative Affairs Committee of the 8th CPPCC National Committee, a member of the Audit Committee of China Securities Regulatory Commission on Stock Issuance, a vice president of China Accounting Society, a vice president of China Cost Research Association, a doctoral supervisor of the Institute of Finance and Scientific Research of the Ministry of Finance, Accounting Research