期許勉勵

在其辭世前，陳聽安老師贈書鼓勵學子，勉勵後生晚輩﹕

「人生的道路從來不是一條直線，年輕時面對未知的前方，要有『詩仙』李白『乘風破浪會有時，直掛雲帆濟滄海』的充滿信心迎向挑戰；也要有『詩聖』杜甫『會當凌絕頂，一覽眾山小』的堅定態度面對困難。故本書要分享諸位的是我曲折離奇的求學過程，從一個空軍小兵考入台中商職補校，之後考取中山獎學金赴德國留學的人生奮鬥的經過。每個人有不同的人生，我的際遇，『陳聽安能，你當然也能』。

本書撰寫目的不在標榜自詡，而是感恩並彰顯在我人生過程中曾經幫助過我的恩人、機構單位，以及在各項學術研究上與我同行的夥伴。

 國以才立，政以才治，業以才興。人才是國家最珍貴的資源，重視人才乃匡時濟世的要途。然千里馬常有，惟伯樂難得。故於民國九十一年成立中華財政學會，是為架設一個專業知識的平台，以加強各大學所、系的橫向聯繫，使財稅學術界、實務界及朝野人士，多些機會相互了解和交流，打破學術與實務的鴻溝。財政學會的宗旨：『致力於財政理論、制度、法規與相關問題之探討，以促進國家財政及經濟之健全發展』，學會扮演了學術橋樑的角色，促成學者為政府、民間團體做施政或因應的研究與規劃。故本書不厭其詳，細大不捐的一一羅列本會各項研討會;海峽兩岸財稅學術會議、學術交流會、財政政策論壇…等學術論文的發表和評述人。年會頒發最佳博、碩士論文獎、佳作論文獎得獎人的論文題目、所屬學校和指導教授，以及委託的研究案、編輯的叢書，和建立『財稅專業能力證照制度』、『財稅專業能力測驗題型、題庫』、每年舉辦的證照考試而付出的諸位。立意於尊重有真才實學的志士仁人，匯聚菁英，故特撰此書。期望有更多的『逢人說項』，扶攜、提拔有真才實學的後進。並深盼能吸引更多年輕學子進入財經領域、國際租稅的研究。針對國家未來發展需要，衡酌國際情勢，克盡知識份子責無旁貸的己任。」

Before his passing, Professor Chen Ting-An gifted books to inspire students, offering words of encouragement to guide the younger generation:

Life’s journey is never a straight path. When young and facing the unknown, one must have the confidence of the “Immortal Poet” Li Bai, who wrote, “There will be a time to ride the wind and break the waves; I will hoist my sails high to cross the vast sea.” And one must also possess the steadfast resolve of the “Poet Sage” Du Fu, who proclaimed, “I shall ascend to the summit and see all mountains at a glance.” This book recounts the unique and often unpredictable path I took in pursuit of education—from a young airman who entered the evening program at Taichung Commercial High School, to eventually earning the prestigious Sun Yat-sen Scholarship to study in Germany. Everyone walks a different path in life. As for mine, I say this: “If Chen Ting-An could do it, so can you.” 

The purpose of this book is not to boast, but to express my gratitude and highlight the many individuals, institutions, and colleagues who helped me along the way, particularly in academic pursuits.

A nation thrives on talent; governance is strengthened by talent; industries prosper through talent. Talent is a country’s most valuable asset. Nurturing and recognizing talent is key to national renewal and progress. While there are many capable individuals, those who can recognize and cultivate them are rare.

In this spirit, I founded the Chunghua Association Of Public Finance, in 2002 to establish a platform for professional knowledge sharing. It was designed to foster cross-institutional collaboration among universities, bridge academia and practice, and promote understanding and dialogue among scholars, practitioners, and policymakers—breaking down the barriers between theory and application.

The Association’s mission is “to explore public finance theory, systems, regulations, and related issues, with the aim of fostering sound development in national finance and the economy.” This book provides a detailed account of the Association’s many conferences—academic symposiums, cross-strait fiscal forums, policy roundtables—as well as the presentation and discussion of academic papers. It also documents our annual awards for the best doctoral and master’s theses, listing the topics, universities, and advisors, as well as sponsored paper research projects, edited volumes, and the establishment of a professional certification system for fiscal and tax expertise, including test formats, question banks, and annual exams.

This book is dedicated to honoring those with genuine knowledge and ability, bringing together experts and inspiring future generations. I hope it encourages more people to advocate for and support the development of true talent, inspire more young students to enter the field of finance and economics, and to engage in the study of international taxation. In view of the nation’s future needs and the evolving global landscape, we intellectuals must shoulder our inescapable responsibilities.