"From now on, the account books shall be written in red and ...... in ink"

In the hall, Cai Ji spread out the bamboo slips and read aloud in a subdued tone the specific implementation rules for changing the law of bookkeeping in the official hall. In fact, the content of Cai Ji's restructuring this time is not much, and it can be roughly divided into four parts: first, it stipulates that all account books must record expenditures with a red pen and record income with an ink pen, so as to facilitate checking; Second, it stipulates that daily records, incoming and outgoing accounts shall be subject to the time sequence, and records shall be recorded alternately, and the incoming and outgoing numbers shall be summarized separately every day for settlement, and the settlement amount shall be listed separately; Third, it is stipulated that the accounts of the Taishou government shall be closed once a month, the accounts of the county government shall be handed over to the county government for a quarter of a quarter, and the general account of the county government shall be closed once every six months. According to the four columns of old management (balance of the previous period), new income (income of the current period), expulsion (expenditure of the current period) and real (balance of the current period), the balance formula of "old management + new income = expulsion + reality" is summarized; Fourth, it stipulates that the year-end financial summary of the county government shall be settled by grain.

Cai Ji's four projects go from shallow to deep. The "Zhu out of ink into the bookkeeping method" is the most simple and easy. After all, at the latest in the period of the Northern and Southern Dynasties, the "Zhu Zhumo Accounting Method" had already appeared, so this method was just a matter of habit. Articles 2 and 3 are aimed at improving accounting calculation methods, and there should be little resistance. Only the fourth article implements grain settlement in the finance, which is relatively large, and the restructuring mentioned by Cai Ji and the manpower consumption mentioned by Duan Rong to sort out the account books refer to this article.

It should be noted that in the financial and economic activities of the Qin and Han dynasties, the various revenues and expenses stipulated by the state were generally relatively fixed and simple. The entry and exit of property is generally not of the nature of exchange, but is of a relatively simple nature of administrative revenue and expenditure. Generally speaking, there is a relationship of mutual restraint between the inflow and outflow of state treasury revenues and expenditures, but from the individual point of view, that is, from the perspective of each economic matter, there is generally a lack of mutual restraint between the inflow and outflow. The goods that go into the treasury are usually expressed as simple income that has nothing to do with the payment for the time being, and each expenditure issued from the treasury does not need to know its specific source, but is just a simple payment. Therefore, the account records of the Eastern Han Dynasty official hall are He to He, Li to Li, Cloth to Cloth, Money to Money, etc., which are straightforward and complicated. At first glance, it is difficult to judge the true financial situation of the government.

However, with the help of Cai Ji, the current financial activities of Dongnae County are no longer limited to simple taxes and fiscal expenditures, but also involve overseas trade. In this way, the Donglai County Government has changed its direction to become an organization with the nature of government and business. In this way, it is necessary to assess the financial situation of the yamen. It stands to reason that in such a situation, Cai Ji should convert the assets in the county government into copper coins or silver and yellow turbans and other currencies to settle the statistics. But now it is the end of the Eastern Han Dynasty when the credit of copper coins collapsed, and there is a great shortage of precious metals such as gold and silver. Since copper, gold and silver cannot establish monetary credit. What about stabilizing the finances of the Eastern Han Dynasty?

There is only one answer, and that is food! In this era of starvation, only food is the real hard currency. It is based on this reason that Cai Ji thought of using grain to convert the assets of the county government. And her approach is actually implementing the grain standard in a different direction.

The so-called grain standard is a monetary system that uses grain as the standard currency and uses it to settle statistics. As the world's largest agricultural empire, China is actually the inventor of the grain standard, which is also the most Chinese characteristic and oldest monetary system. Just like the Eastern Han Dynasty officials at this moment, they used grain as the income standard. For example, Cai Ji is the county guard, and his salary should be 2,000 stones, which is equivalent to 120 Hu of Moon Valley. However, Cai Ji has been too shou until now, and he has not paid a single penny or grain from the county government, which is really more Hai Rui than Hai Rui. Of course, the Eastern Han Dynasty, including many later dynasties, was limited to this grain standard. The copper coin standard was the mainstream monetary system of China's feudal dynasties. It can be seen that the Chinese bureaucrats have always been most concerned about their own purse, because inflation will occur regardless of whether it is the copper standard or the gold and silver standard, but the grain standard is the most primitive but also the most stable. It was after 1949 that the grain standard was really used as the government's financial settlement method. At that time, due to years of large-scale wars and soaring prices, China's entire economy was on the verge of loss, and it was the implementation of the grain-based system that enabled the government to complete the transition from chaos to order.

Although the experience of later generations tells Sù Cai Ji, the grain standard is the most suitable monetary system for troubled times. But she didn't know if the Eastern Han officials present would agree to mention it. Therefore, while Cai Ji was reading the plan at this time, he was also secretly observing the reactions of the officials below. At first, everyone present could still maintain a deferential appearance, and nodded from time to time to agree with the decision of the king. And when Cai Ji said that he wanted to summarize the accounts with the formula of "old management + new income = expulsion + reality", some small officials finally couldn't sit still and began to whisper under each other. When Cai Ji mentioned that it was stipulated that the county's year-end financial summary should be settled by grain. In an instant, the entire hall was in an uproar.

For such a reaction, Cai Ji was naturally prepared. But after seeing that she read out the plan unhurriedly, she put the bamboo slip on the table and asked loudly, "I don't know what you think about this?" ”

It is true that the officials were whispering and in an uproar below, but when Cai Ji asked them if they had ideas, the scene suddenly fell silent. Those officials who were not in high positions either bowed their heads and said nothing, or secretly glanced at Guan Tong, Huang Zhen and others. And Guan Tong and Huang Zhen both twisted their beards and pondered.

After a long time like this, in the end, Huang Zhen took the lead in breaking the silence and asked Cai Ji about Daofujun, saying that he wanted to convert the county's property into grain settlement. Don't know how to fold the algorithm? ”

Cai Ji saw that Huang Zhen did not object, but directly asked how to operate, and knew that there was a way to do it. But she nodded happily and said, "You can first convert the property into five baht coins at the market price, and then convert the five baht coins into grain according to the price of grain." All future property will be based on this conversion. ”

After listening to this explanation, Huang Zhen immediately understood that Cai Ji wanted to use grain as a reference to count the property of the county government. It is important to know that money is cheap and expensive at present, and if copper coins are used to estimate the value of goods, the price of these goods will only rise and fall, and it is difficult to estimate their true value. And if the value of property is estimated by grain, then as long as Donglai stores grain steadily, the value of property will also be stable. In this way, the real income and expenditure of the county government can be estimated. Thinking of this, Huang Zhen immediately bowed his hand to Cai Ji convincingly, "The prince of the mansion is rich, this plan is very wonderful!" ”

"Huang Gongcao has won the award. The government just thinks that at present, the people are heavy on things and light on money, and it is quite inappropriate for the government to use copper coins to keep accounts. Cai Ji smiled humbly, then turned back to Guan Tong and asked, "Guan Juncheng, what do you see?" ”

The implication of Cai Ji's words is that the money has already become like that, what does it mean that you still calculate according to the previous records. Although the management system is rigid and self-serving, he still understands this truth. Therefore, after Huang Zhen agreed, he had to pinch his nose and hand over to the Dao Fujun, although this plan was wonderful, such a conversion may cost a lot of manpower. ”

"Guan Jun's admitting is reasonable, and it is difficult to convert the property in a short period of time with this account office of the official hall alone. I wonder if Guan Juncheng can borrow Rumen Ke for the use of this government? Cai Ji pushed the boat down the water.

Guan Tong heard that Cai Ji wanted to borrow his people to enter the official hall to settle accounts, and thought that it would be much more cost-effective to intervene than to check the accounts. So he immediately promised that the visitors of the Daotong Mansion would be at the disposal of the prince at any time. ”

Huang Zhen saw that the management commander wanted to insert people into the account room, and wanted to say that there were enough people here who did not want to join in the fun. But before he could open his mouth, Cai Ji turned back to Duan Rong and asked Duan Cao Peng, you should also send someone to help. ”

Duan Rong, who had already been angry with Cai Ji, naturally agreed without saying a word, "I am willing to listen to the dispatch." ”

called both the people in charge and the people of the Duan family, so it was really difficult for Huang Zhen to refuse. After all, according to Cai Ji's plan, the workload of this matter is indeed relatively large, and it is naturally good to have someone to help. So Huang Zhendang bowed his hand to Guan and Duan, and thanked them for their help in advance.

Since Huang Zhen, who was the head of the county government's subordinates, did not raise any objections, the other low-level officials present naturally did not want to say more. As for the management system, due to the new goal, it also took a step back, saying that it would no longer audit the accounts, but let its own customers fully cooperate with the reform of the official account room. As a result, this originally tense audit turmoil seems to have become a concerted effort of all parties under Cai Ji's matchmaking. However, under the surface of this harmonious atmosphere, what kind of undercurrent is surging is only clear to the person concerned.

But for Cai Ji, the purpose of today's meeting has been successfully achieved. Therefore, the reform of the bookkeeping method can be put on hold for the time being. In order to free up energy and turn to new plans. No, after the meeting ended, Cai Ji left Duan Rong alone to discuss in the study. However, Duan Rong's thoughts seemed to be stuck in the meeting just now.

I saw that Duan Rong was just sitting down in the study at this time, and he was busy asking Cai Ji about the prince of the Dao Fu, how did you know that Guan Tong and Huang Gongcao would support your reform today? ”

Cai Ji saw Duan Rong's posture of breaking the casserole and asking the end, and couldn't help but smile leisurely and said because of people's hearts? ”

"People's hearts?" Duan Rong asked even more puzzled.

"It's not the human heart." Cai Ji held a folding fan and knocked lightly on the tiger's mouth, and nodded, because the real purpose of this government is to check the accounts. Because Huang Gongcao of this mansion is really thinking about the county government. ”

Duan Rong heard Cai Ji mention this, and immediately slapped his thigh with a sudden realization and said, "Now the two of them take what they need, so they will both support Fujun." Mansion Jun, Gao Ming, Gao Ming! ”

"Don't pour fan soup into this house." Cai Ji laughed, waved his hand to interrupt Duan Rong's flattery, and then brought the topic into the right track. ”

"Does the prince want to explain the restructuring? Or is it a matter of trade? Duan Rongtan asked. To be honest, he really didn't want Cai Ji to stay alone. However, the abundant energy of the female doll in front of her really made Duan Rong feel heartfelt. I wanted her just now

"You're right. This government is looking for you precisely for the purpose of trade. Cai Ji nodded happily.

Duan Rong was just talking casually just now, but he didn't want Cai Ji to really mean that. I think it was the huge profits from this trade that made the girl in front of her really regard trade with Samhan as an inexhaustible cornucopia. But Duan Rong knew that although the business of the three Koreas was easy to do, it was impossible to take turns like a marquee. Therefore, Duan Rong at this time hurriedly made a message to Cai Ji to dissuade Dao Fujun from planning to let the caravan go to Sanhan for trade again? But the caravan had just returned to Huangxian, the sailors needed to rest, and the merchant ships needed to be repaired. In addition, we need to buy some new goods. Forgive his subordinates bluntly saying that if the prince wants to make a deal with Samhan, he will have to wait another month. ”

"Definitely. The government also knew that the caravan needed to rest. Cai Ji shook his head and said, "Therefore, it is not your two merchant ships that this government negotiated with you. Rather, it was a larger caravan. ”

"Bigger caravans? The prince wants to build a new ship? Duan Rong frowned and asked.

"Well, that's exactly what this government does. Thou shalt think, with thy two sea ships at a time, they will not bring back ten thousand stones of grain. If we had more ships and larger caravans, wouldn't we be able to bring back more grain? Not only Sanhan, but also we can go south to the South China Sea to trade with Soochow and Jiaozhou. One day, the government will make Longkou Port in Donglai the first port in the world! Cai Ji said proudly.

However, Cai Ji's words were quite unreliable to Duan Rong. Not to mention the fact that Longkou Port will be the first port in the world. Just what Cai Ji said about building more ships to form a large caravan, in Duan Rong's opinion, it was not something that could be achieved overnight. Because it is not only expensive to build a sea ship, but also very expensive. At this time, Duan Rong felt the need to remind this little boss that he should not be so hot that he could not make ends meet. So he once again entered the Taoist Mansion Jun Mingjian. Shipbuilding requires a lot of money and manpower. With the financial resources of the county government, it may be difficult to build several large merchant ships at once. But if the prince is really in a hurry to ask for a boat, the Duan family can also donate another sea boat. ”

Duan Rong said that he was a little bit upset later. And when Cai Ji saw this situation, he couldn't help but sigh in his heart, there is really a father and a son, like an iron rooster. However, Cai Ji didn't intend to squeeze the Duan family from the beginning, so at this time, she immediately waved her hand generously and said that the two sea ships in the current county government caravan are all from the Duan family, how can this government be embarrassed to ask you for ships again. In fact, there is a good treasure here to be sold at a price, and I hope you can find a few good buyers to sell for this house at a good price. ”

"What is the treasure of the prince?" As soon as Duan Rong heard this, he immediately asked with a twinkle in his eyes.

And Cai Ji smiled mysteriously, turned around and took out a piece of silk from the box behind him and spread it on the case, this is the treasure of this house. ”

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