Section 34 Accounting System

"I know that his theories are different from mine." "His argument is that until industry is fully developed and resources can be deployed at will to control the capacity of the various departments, finance and accounting will be nothing more than bookkeepers." However, even if the current production capacity is estimated according to the needs of the project, accurate and timely budget accounting is inseparable from production energy. Finance is not only the expense investment of government departments, but also the party of monetary adjustment, and the issuance and withdrawal of currency cannot be separated from finance. ”

When it comes to Xingtou, he is far less concerned about monetary policy than he is about the fiscal and taxation system. He has always claimed to be the "chief accountant", and secretly calculated that Cheng Dong's financial director is an administrative officer, and he will step down after two terms at most, and he will be a very competitive candidate for this position at that time.

From the obscure middle level to the position of the Nine Elders, this hope is worthy of Yi Fan's consistent efforts to show things, although the Wudaokou group has not formed a very strong group, but at least it can make a loud enough voice now.

He spoke with great interest about his fiscal and tax package, some of which were now in place, and some of which still existed only in his notebook and countless memos, which were basically the main pastimes of the people.

"What is the most basic and urgent problem in Lingao's economy at present? Finance, Taxation, Accounting, and the Market," he slapped the table, "and without this modern system, we might as well simply abolish all currency and return to the economic structure of rationing in kind and bartering." ”

"If you want to mention this, the Governor will definitely approve of it," Chen Ce said, "talk about your jihua, and don't comment on it." ”

Wu Di also said: "Don't mention who is who, let's talk about things." He glanced around uneasily.

"Well," said Yi Fan, "a lot of people just use taxation as a means of accumulation, but in fact, the fiscal and tax issues are very complicated." Finance and taxation determine the investment and consumption of public goods, the scale of public debt, and the control of the financial market. As for accounting, I believe everyone understands that a fiscal system cannot be built without economic data. Accounting determines the grasp of economic data, determines the direction of investment, and determines the scale and details of imports and exports; The market determines whether there is such a place and institution to carry out the issuance and withdrawal of currency, and determines that the government's control over the currency will continue to be refined. ”

His remarks are not worth mentioning to anyone present. It's common sense. The main reason why Yi Fan said this was to train himself to give a speech at the official financial hearings of the Senate, which he intended to use to make a full and deep impression on the senators. For this reason, a person has practiced many times by the Wenlan River.

"The root of finance and taxation is taxation. In terms of adopting a tax system, in addition to direct taxes such as the agricultural tax, which we will inherit, the newly developed taxes should try to follow the turnover tax system of the old time and space. As for the two-tier tax system, there is no need to inherit it -- our territory is still very small, and it is not appropriate to set up two sets of institutions in a state where there are few indigenous tax personnel and their quality is very low. So for the time being, only the IRS is in control. The finances of local governments are fully funded by the higher authorities; As for the issuance of public bonds to all Lingao residents, they are underwritten by Delong, and they are also repurchased by Delong when necessary. Under the current scale, it is not necessary to immediately establish a corresponding market institution, but Delong should make a clear distinction within Delong, and the audit should be stationed in Delong to prevent indiscriminate issuance and excessive repurchase, and it is necessary to establish a financial commission of the Ministry of Finance and the audit department to make quarterly plans for Delong's regular and unconventional business. ”

"The public debt is not busy for the time being, especially when our jurisdiction is only a high level," Wu Di said, "At this stage, the simpler this set of things, the better, otherwise it will involve too much energy." ”

"There is no public debt and no money. How did you learn finance? "Yi Fan originally didn't like Wu Di, so he would simply spray directly.

"I didn't say that it can't be sent, but the change of hands between the Ministry of Finance and Delong is over, don't sell it publicly." Wu Di said, "In such a small place as Lingao, is it interesting to do too much flower work?" Not to mention free buying, who can you sell to even if you amortize it? ”

"There are a lot of people who have made a fortune from us, shouldn't they contribute a little? Anyway, they are also secretly transferring their property outside. ”

"How much can that be, and it's not because we haven't emitted the spirit of the king to transfer property." Wu Di said, "There is still not enough confidence in our prospects. ”

"Alright, you can go ahead." Chen Ce said.

"Then it is accounting, is the basis of the entire economy and finance, although there are hundreds of product lines in Lingao, but it is mainly due to the heavy industry with coal, iron and non-ferrous metals as raw materials, internal infrastructure for consumers, food processing, cotton garments, matches, etc., with Lingao residents as the main body to gradually increase the export of light industry, as well as bathroom ceramics, clocks and watches, cosmetics-based, with exports as the main purpose, and gradually promote the luxury industry internally.

"Among the three product lines, the first is the main item that Lingao needs to pay externally, and the price of silver does not directly generate profits, the second raw material is mostly imported, but the profits of the export part can support the continued development of the entire industry, and the internal sales of food stamps as a means of pricing are actually eventually converted to silver pricing, and the third is supported by the first industry, and it is one of the main sources of profits. At the same time, Lingao also has imports in the field of pure consumption: grain, population. Grain supports the import of the population, and the cost of the population also needs to be added to the inspection and quarantine, physical recovery, etc., so this part needs to carry out human resource cost accounting, and determine the direction and method of population import through detailed accounting.

"The above accounting is only a general summary of the cost, and the accounting of the cost requires a large number of basic accounting personnel, in view of the current production is relatively simple, can be set up by the Ministry of Finance under an accounting department, unified accounting for each unit, but separately prepare statements, gradually expand the scale of the general ledger, and accelerate the preparation of monthly consolidated statements. At the same time, accounting and taxation are also inseparable, not only central enterprises need to account, but also finance and taxation, Delong needs more. ”

"You're right, I bet most of the Senate don't understand." Chen Ce said.

"Aren't you talking nonsense, the people who know this stuff are in the finance department. Didn't Ma Dugong preach 'engineering rule the country' all day long? We're kind of engineers. ”

Chen Ce suddenly realized that this guy was ambitious, and his ambition should have been seen from the fact that he was engaged in that Raush Zi Cheka. I can't help but be vigilant.

"So I don't think it's better for you to do unified accounting, which touches the material allocation system that the governor has always adhered to." Wu Di reminded him again, "He will not give up on this concept easily." ”

"I know that." Yi Fan nodded, "I'm not finalizing the plan." Even if my plan is fully approved, there will be all kinds of problems in the implementation, and it will be adjusted when the time comes. ”

"Zuihou is the market, which mainly refers to the financial market," Yi Fan continued, "At present, there are joint stock operations between the private sector and the private sector and the government. Therefore, the establishment of a storefront market and the development of stock trading under the guidance of the government is a problem that must be solved as soon as possible. Similarly, the joint venture between Zicheng Ji and Delong and Lei Tang can also be included in this market, Zicheng Ji in Guangzhou can be regarded as the prototype of the Guangzhou Stock Exchange, but the stock market is currently only a small pilot in the financial market, for the financial and monetary system of Lingao, the most important thing is to establish a bond market as soon as possible, with the issuance of public bonds, public bonds can play a role in regulating the scale of money through the financial side, and Delong also regulates the currency at the bank side through the scale of credit; At the same time, the financial market must also include marine and fire insurance institutions, and maritime trade is based on two points, one is the joint-stock system, and the other is the insurance system. For commodity trading, cooperatives are now the prototype of a commodity exchange......"

"Securities, commodity exchanges, and your insurance companies and the like don't talk about it for now, it's the same as the bond market. The economy is too small, and it's not interesting to do this. And now there are not enough customers either. Chen Ce interrupted his further high-level remarks, "At least go to unify Hainan and occupy Guangdong." The more grandiose you are now, the more likely you are to be shot. The members of the Executive Committee do not necessarily like Ma Dugong's theory, but they all believe in the theory that 'simple is good'. ”

"Okay, okay, I'll simplify and simplify."

"Director Yi, what you said for a long time was all theoretical. How does this accounting and auditing system work? Jin Zhijiao didn't speak at the meeting, and then spoke, "According to what you said, our 'gas card' is equivalent to auditing accounting statistics, and how to coordinate the relationship with the accounting department of the enterprise will become a problem." ”

"I have an idea about this," Yi Fan said, "the accounting system, in fact, is concerned about the central enterprises and shareholding enterprises, due to the lack of qualified accounting personnel and the small scale of a single enterprise, we can use the entire Lingao to set up an accounting center, to deal with the accounting data of all Lingao enterprises, all transactions within the central enterprises can currently be related party transactions, only import and export to generate cash flow, the cost accounting department is independent, to deal with the expenses of all enterprises, and then to engage in a jihua and the budget department, Coordinate the budgets of all enterprises in Lingao, Guangzhou, Leizhou and Sanya. ”

"It's too early to discuss." Chen Ce said, "I think you just need to improve the financial system of each enterprise, and the data collection is complete, and you can do whatever you want in the future." ”

"Okay, by the way, Cheng Dong doesn't have any opinion on the addition of bank security personnel by Delong Bank, right?" Chen Ce asked.

He asked about Dumo, the director of the office of Delong Bank - this person belongs to a very small number of people who have not lost a pound after D-Day, he has worked in finance, so he has become a member of Caijinkou, and once worked in the Cheka, after Delong broke up, because he had previously engaged in office reception, he changed to the position of director of the office of Delong Bank.

Dumo and Yifan are completely identical in many concepts, so they are die-hard fans of Yifan, and he is Yifan's basic person in the Chekari. This transfer was sudden and he couldn't refuse, and Yi Fan complained that the organization department suddenly stuffed Jin Zhijiao into him - he imagined that the Cheka was a place like the Independent Commission Against Corruption, not an accounting firm.

"After Chairman Cheng saw it, he signed it, and I estimate that this matter will be passed through the next executive committee executive meeting." Dumo said wrapped in a large pile of signatures, a small banking business request.

Then everyone continued to talk about the world, only talking about Fengyue. Yi Fan felt that he had drunk too much water and wanted to go to the toilet.

"I'm going too. Go together, go together. Chen Ce said.

In a small, modern toilet on the third floor, two men drain water side by side. Just when Yi Fan let out a hearty moan, Chen Ce whispered:

"Your plan actually has the meaning of engaging in the SASAC. I'm afraid this will find the Governor's sniping, and Wu De will definitely form an alliance with him - with the SASAC, the status of the Planning Institute will be greatly reduced. After these two people get together, your plan is going to be very difficult. ”

"I'm conscious of that." Yi Fan continued to maintain the posture of releasing the water, and whispered, "There are nine members of the executive committee who are not." ”

"It's hanging." Chen Ce expressed concern, "Don't forget, Mr. Wen, don't look at him as a liberal in the past, he was still a small capitalist, but in fact, he was essentially a Jihua economic element." He was a standardizer - and in that sense, his desire for domination was much stronger than that of the Doge. As for Zhan Wuyan, an authentic engineer, he will definitely stand on Mr. Wen's side. The vest is a slippery head, and this matter has nothing to do with him, so he doesn't need to jump out. Others have a similar attitude, playing soy sauce as the mainstay. ”

"What about the Standing Committee of the Senate? The Executive Committee is not single-handed. ”

"Your plan is so complicated and professional, and you still expect the people of the Standing Committee to understand it? They can only decide the direction - you want them to decide how much to allocate and how to allocate it, and that's fine. You want them to decide how much currency to issue and how the accountant should handle the accounts, which is a professional issue, and they should not be in charge of it in the first place. ”

Yi Fan was silent: "I still have to try." ”

"I think you'd better be at ease, it's better to prepare a simple report."

"I also have the simple," said Yi Fan, "first the complicated ones, make a fuss, and then the simple ones, and it will be easy." He buttoned up the door of his trousers, "If something is too simple, there will be no problem for a while and a half, but there will definitely be drawbacks after a long time." Anyway, I have a word in advance, and the decision is up to me. ”

"What are you going to do with the exchange of precious metals and copper coins?" Cheng Dong met with the three main cadres of the delivery plan in his office, "This matter involves people's livelihood and people's hearts, and we can't be cautious." ”

His office was a bit crowded. Inside is the most filing cabinet, which is stuffed with all kinds of financial documents and files. In the past, it was the place where all the financial information of the traversal group was gathered, but as the number of departments grew, quite a lot of the files were moved to where they should have been. What used to be a crowded and messy office has become more presentable.

The furniture is still the earliest made of white wood embryo tables and chairs, decorated with only a few pots of greenery. Many people hang looted calligraphy and paintings in their offices, and at the very least, hang a few plates of Clark porcelain from Fujian as decoration. But there is no such thing as anything in him. The walls are dazzlingly white.

Yi Fan sometimes feels that this person's hardship and simplicity in this regard have reached the point of hypocrisy.

"Someone." He shouted. A young woman in a female clerk's dress-style uniform appears at the door of the office to "pour tea"

"Yes." The secretary withdrew.

"You finally have a secretary." Wu Di slapped his ass quietly, "It's rare among the executive committee, right?" ”

"Not uncommon. Mr. Wen and the Governor have not been. Now when the patriarchs have the hope of having a secretary, I dare to use a secretary. Otherwise, it's a target. Cheng Dong smiled bitterly. The secretary brought three glasses of kombucha drink.

"That's the only one, let's go first."

"It's okay, I love this." Wu Di immediately drank half a cup in one go.

Yi Fan didn't drink it, and went straight to the point: "Simply put, it is an announcement to stipulate the deadline for the circulation of silver and copper coins. After expiration, all metal coins not issued by us are prohibited from circulating in Lingao. ”

Seeing Cheng Dongzhi frowning, he knew that the other party did not approve of this proposal - this was not in his expectation.

"-- This is an administrative measure, and it needs to be supplemented by specific implementation methods, and my idea is ......"

"Before I say what you think, I have one thing to talk to you about." Cheng Dong said, "Although I, including the Executive Committee, am in favor of exchanging gold, silver and copper coins on the market, I absolutely do not want the people to leave the impression that we are looting for money." People don't care about your economic policy or monetary policy. They will only think that you are scavenging these for self-enrichment, which is one; What's worse is that he thinks we are going to run away, so he is so desperate to loot gold, silver and copper coins. The people's hearts are difficult to raise and easy to lose, and the common people have long been extremely suspicious by the government, and this major economic measure must be very careful. We must not fall behind in the grip of competing with the people for profit. ”

"In fact, there is such an intention—"

"Of course I know this, the key is to eat and eat." Cheng Dong emphasized, "It can't be too ugly, especially in our first base area. ”

"Yes, we understand that." Yi Fan nodded again and again, "So let's discuss it and try to use soft means." This is achieved through the circulation of goods and taxation. However, this will continue for a long time. ”

The specific measures are: all the retail and wholesale channels controlled by the crossing group will be denominated in negotiable coupons after the transition period, and silver and copper coins will no longer be accepted; During the transition period, each store will set up an exchange counter to exchange silver and copper coins for circulation coupons; During the transition period, double pricing was introduced, with depreciated prices for silver and copper coins to encourage consumers to use negotiable coupons......