The cold wind rose up, and it entered the season of farming, but the third division ushered in the busiest time. Pen @ fun @ pavilion wWw. ｂｉｑUｇE。 ｉｎｆｏ

This year, in April, the leap year will have to be a leap year, and with the implementation of the new policy, the task is particularly heavy. As soon as he entered the winter moon, Xu Ping stopped the leave of all the officials of the Sansi Yamen and made every effort to make a leap year. Although there are a large number of companies and banks this year, the accounts of these institutions are clear, but the accounting is not complicated. The most difficult thing to do is actually those states and counties that the new deal has not touched much.

In previous years, most states and counties copied the old numbers and then revised them according to their impressions, and they were done. Nor can it be said how accurate this is, because traditionally the fluctuations in the economy are not large, and even if there are errors, they are within the permissible range. Not this year, the local state and county reported to the accounts of the three divisions, Xu Ping asked for a solid basis, and the audit department would review it afterwards, and once it was found that it was fraudulent, it would be severely punished. Moreover, it must be filled in according to the format sent by the three divisions and printed, and the previous official document format will no longer be used, and the statistical analysis figures in it must be accurate.

This is the economic census of this era, and after it is completed, it is the "Jing Yu Accounting Record" that Xu Ping will submit to the imperial court at the end of the year.

The Song Dynasty's Accounting Records were inherited from the Tang Dynasty's National Accounting Book, but were more detailed, covering all aspects of the economy and population. Moreover, Song's "Accounting Record" not only contains statistics, but also analyzes data and provides suggestions on economic policies.

Since the Song Dynasty, Taizu has asked for the production of "Accounting Records", but the first part that was really completed was the "Jingde Accounting Records" given to the imperial court by Ding Wei, who was the third envoy at the time, in the fourth year of Jingde, which was the first comprehensive economic census of the Great Song Dynasty.

The big action of making "Accounting Records" is all purposeful. At that time, Ding Wei went to the "Accounting Record" because Zhenzong was enshrined in the east and west, and the cost was huge, which aroused the opposition of the government and the opposition, and Ding Wei's "Accounting Record" showed that the national finance was enough to support it. And Xu Ping's re-revision of the "Accounting Record" was naturally for the implementation of the New Deal and for the economic survey of the upcoming war.

From the beginning of the year to the beginning of the winter to the beginning of the winter, the task is more arduous than outsiders can imagine.

At that time, Ding Wei processed about 150,000 copies of text books, and by this time Xu Ping, it was close to 500,000 copies. The three divisions and even the officials and officials are all counted, and there are nearly 1,000 people who work and don't work. I have to process hundreds of thousands of documents in two months, and I also have to count, analyze, and make suggestions, and I basically have no spare time.

In the chief's hall, Xu Ping dealt with a bunch of routine paperwork, took a sip of tea, and sent someone to call Zheng Jian over.

After the ceremony was seated, Xu Ping said to Zheng Jian: "The "Jingde Accounting Record" only records the world's household endowments, counties, taxes, annual expenses and food, and the rest are all classified as miscellaneous records. This year, we will break it down in detail, and you know the general situation. In addition, there is another thing that has not been done before, and what we are going to do this year, is entrusted to you. ”

Zheng Jian said respectfully: "The lower officials listen to the orders of the provincial lord. ”

"The data reported by the state, county, and the three divisions, as well as banks and companies, are right or wrong, and how much can be believed if there is right or wrong, you have to give a quasi-number. In addition, with the "Accounting Record", the "Audit Record" will be published at the end of the year, for example, this year, Jingshi Bank was defrauded of loans, so there must be a detailed analysis. ”

Zheng Jian thought for a while, and finally shook his head: "The official under the "Audit Record" is leading people to do it, so it shouldn't be wrong. But there are still traces of whether the number reported is correct or not, as long as you send someone to check it carefully. However, the remaining time is short, and it will definitely not be finished. As for how much to believe, where does that begin? ”

Xu Ping said: "You are dealing with numbers every day in the Audit Department, and there are more than 10 million accounts in the world, where can you check them all?" Of course, it is necessary to conduct spot checks first, estimate a credibility, and then decide where to check and where to start. Now you think it's okay to be confused, just go and learn, do we have people who know? Jia Xian and Wei Pu of Si Tianjian are proficient in arithmetic, you can go and ask them to learn this skill. ”

Zheng Jian said: "If there is such a talent, just transfer people to the third division in the previous chapter, and they will always be used in the future." ”

Hearing this, Xu Ping couldn't help but smile and said: "If it is an ordinary person, of course there is no problem with transferring, but these two are not good." They are all ingenious in arithmetic, and they are talented in nature, and they go to the three divisions to manage money and grain - if other yamen say that our three divisions are all money and grain officials, I will definitely be angry, but with these two people, it can only be said that it is a pity to be money and grain officials. Forget it, you Xingwen Si Tianjian borrowed these two people for a month or two, found a few thoughtful ones from the yamen, and learned what should be learned. In the future, if you want to become an official in the audit department, you must at least understand these calculations. You have to learn too! ”

Zheng Jian smiled bitterly, he is in his forties, and he is middle-aged, isn't it a torture to learn these again? In the past few years, he has been dealing with auditing, and he has learned a lot of arithmetic knowledge, and he is considered a professional talent among officials. But compared to those monsters in Si Tianjian, it is naturally far away. In the eyes of ordinary people, those in Si Tianjian are all demigods, who know astronomy and geography, and can pinch and calculate. These officials, of course, don't think that way, but they know the complexity of the arithmetic knowledge required.

Xu Ping did this line in his previous life, and when he saw the data, the first thing that came to mind was statistical analysis, and then confidence. In this era, data collection is too haphazard, and the statistical analysis of these data may not have the desired effect, but it is always good to establish these concepts and make people familiar with them step by step. Such a big project as the "Accounting Record" has been done, and it is not bad for this.

The inclusion of the "Audit Record" in the "Accounting Record" marks the increase in the importance of auditing. If there is an account book, there will be an audit, and how can this official act have been passed down for thousands of years, but the importance is different. In the past, there was a comparison department in the Shangshu Liecao, and in the Tang Dynasty, the comparison department was under the criminal department, and its main function was auditing. After entering the Song Dynasty, the three divisions became more professional in the early stage, and their functions belonged to the Gou Yuan, the Grinding Institute and the Debt Management Institute, and Xu Ping merged the Gou Institute and the Grinding and Exploration Institute into the Audit Division.

The reason for this is not because of the influence of the previous life, but because the affairs faced have to be so. Since the beginning of the New Deal, a large number of companies and commercial institutions have emerged, and a large part of them are controlled by the government, and a strong audit department is a must.

If the new policy is to be implemented and the economy is to run smoothly, a competent audit department is indispensable. There is an upper limit to the intelligence of people, and when the data exceeds a certain range, no matter how smart a person is, he cannot control it by his own brain. thought that he could count his last resort with his own intelligence, but in the end he could only be a mess and be killed by the people who followed him.

With Ding's treacherous and slippery, I can't wait to take the national authority in my own hands, no one will tell me, I have to use professionals to manage the data in detail, so that I can hold the pearl of wisdom, how can Xu Ping be an exception? Thinking that if these data are not sorted out, they can fish in troubled waters, which is to treat the country as a small workshop. There are hundreds of state armies and tens of millions of people in the world, and the data involved is hundreds of millions at every turn.

After the completion of the "Jing Yu Accounting Record", even if the new deal is really on the right track, the effect is on the bright side, everything has data to speak, and opposition or approval is no longer a lip service.