杨昆元，男，50岁，副教授。昆明理工大学管理与经济学院会计学系主任。

长期从事会计基本理论、企业财务会计的教学、研究和实际工作。专长为企业财务会计方向。曾在1997～2001年间担任过某股份制商业银行财会部总经理、资金部总经理等职务。主编和参编《基础会计》、《企业会计学》、《外商投资企业会计学》等教材（云南人民出版社），累计发表学术论文20余篇。近年分别在各种刊物上发表了《关于会计学的管理学认识》、《关于会计学的符号学认识》、《关于会计学的经济学认识》等作品。并先后参与承担了地方政府委托、企业委托、校院教学改革等科研课题。目前主要为普通研究生和MBA研究生开设“会计学”和“财务报告分析”等课程。

Yang-kunyuan，Male，Associate professor Accounting department director in Administration and Economics institute of Kunming university of science and technology。

Go in for teaching, studying and practical work for a long time on basic theory of accounting, financial inventory accounting of enterprises. The specialty is financial inventory accounting studying of enterprises. Holded the general manager of finance and accounting department and fund department and so on once from 1997 to 2001 in a joint stock system commercial bank. Supervised and joined the publication of《BASIC ACCOUNTING》,《ENTERPRISES ACCOUNTING》,《FOREIGN INVESTMENT ENTERPRISES ACCOUNTING》and other teaching materials(Yunnan People Press). Published twenty sheets of scientific papers accumulatively and 《ADMINISTRATION RECOGNITION ABOUT ACCOUNTING》, 《SEMIOTICS RECOGNITION ABOUT ACCOUNTING》, 《ECONOMICS RECOGNITION ABOUT ACCOUNTING》 and other works in various publications respectively in recent years. Participated the scientific research topic under the trust of local government and enterprises and that about campus education reform. And now, open ACCOUNTING, FINANCE REPORTS ANALYSIS and other courses mainly for ordinary graduate students and MBA students.