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令人难以置信的是,中国的第一部会计著作竟出自清末的一位职业外交官之手:“蔡锡勇的《连环账谱》,为中国之有会计学术著作,破了天荒！”（杨时展,《中华会计思想宝库》总序） 作者蔡锡勇（1850-1897）,福建龙岩人,同治六年毕业于广州同文馆,擅长英语,曾任驻美公使馆翻泽官,回国后留广州实习馆任教员。以后,蔡锡勇被两广总督、湖广总督张之洞任命为洋务局委员,以道员衔受命筹办汉阳铁厂、湖北枪炮厂、织布局等新兴实业。蔡氏以其坚实的外文根底,一直与洋人打交道,接触西洋
Incredibly, China’s first accounting work came from the hands of a professional diplomat in the late Qing Dynasty: “Cai Xiyong’s” Concordance of Posthumous Books "is an Accounting and Academic Work in China, (1850-1897), Fujian Longyan people, Tongzhi six years graduated from the Guangzhou Tongwen Hall, good at English, once served as the official embassy in the United States Fan Ze, after returning to Guangzhou internship Museum staff. Later, Cai Xiyong was Governor of Guangdong and Guangxi, Huguang Governor Zhang Zhidong appointed member of the Western Affairs Bureau, with the title of concubine ordered the preparation of Hanyang Iron Works, Hubei gun factory, weaving layout and other emerging industries. With its solid foreign background, Chua has been dealing with foreigners and with the West