潘序伦

潘序伦 is the accounting educator and practitioner discussed in EP23 民国金融往事：《追风者》背后的天才少年与银行体系 through 顾准’s early career at 立信会计. The episode presents him as U.S.-educated, professionally demanding, and unusually willing to recognize Gu’s talent despite Gu’s young age and sharp manner.

Within the source, Pan matters because he turns accounting from bookkeeping detail into institutional infrastructure. His firm and teaching work connect government accounting, bank accounting, audit, consulting, and modern business practice in Republican-era Shanghai.

Connections

• 顾准 — young accounting prodigy whom Pan noticed, taught, argued with, and relied on.
• 立信会计 — accounting firm and educational context associated with Pan.
• Accounting Infrastructure — broader concept for why accounting expertise mattered to state and market order.
• Republican China Banking System — financial system whose banks and public finance needed more formal accounting practices.