The financial budget proposed by Yang Yi is actually a performance budget, and its core is to advocate that the budget of the imperial court must be combined with the medium and long-term strategic plan of the imperial court.

Emphasizing the overall goal of government functions, using performance as a means of constraint, and exchanging performance responsibility for management freedom; While emphasizing the control of total expenditures by the government council, the supreme body, the power to use budget funds freely is vested in various subordinate departments.

For example, the capital water supervisor, the imperial court gave you 10 million guan according to the budget, so how to use this money is your water supervisor's business; The imperial court only looks at performance, you took this money, how many embankments were built? How effective are these embankments compared to 10 million? Is it a value or a loss? This will be a direct reflection of the competence of the Metropolitan Water Inspectorate officials.

The characteristics of this performance-based budgeting system are that the budget is decided according to the plan, the cost is calculated according to the budget, the benefits are analyzed according to the cost, and then the work performance of officials is measured according to the efficiency; it will play an extremely positive role in supervising and controlling budget expenditures, promoting officials' enthusiasm and sense of responsibility in work, improving expenditure efficiency, preventing waste, and achieving a balance between fiscal revenue and expenditure to the greatest extent.

As soon as this budget plan was put forward by Yang Yi, the far-sighted Zhang Dian immediately understood its advantages after a little thought.

In the past, the performance appraisal methods of officials in various departments were relatively vague, and it was difficult to have an intuitive comparison of how to assess an official's ability, so that the promotion of officials often did not look at ability, but on seniority.

Many officials have the heart of not seeking merit, but seeking no fault, and the corpse is vegetarian and passable, and they can be promoted if they have enough qualifications.

Now, if you implement a financial performance budget, when you propose the budget, you will know which part of your budget consists of, and whether there are any new ideas and new projects. If the budget you apply for only includes the salaries of officials in your department, it means that you, an official, do not plan to do anything, and you are just messing around.

If the budget you are requesting includes a spending plan for a new project, how is the project doing? What are the benefits? It was immediately reflected at the end of the year, and the performance of the work was equal to the ability of the official, and the imperial court could reward and punish accordingly.

The benefits of this kind of financial budget are self-evident, and Zhang Dian, Su Song, Li Qingchen and others quickly nodded in agreement, but except for Cai Jing, the others of the six Shangshu were silent.

The reason is very simple, the budget is directly aimed at them, once implemented, their ability will be directly reflected, and for a while everyone is a little bottomless, so how can they nod their heads in agreement?

But the benefits of such a budget are clear, and for a moment they do not raise any objections.

If you oppose it directly, it is equivalent to saying that you have no confidence in your own work ability, and you have no confidence in yourself, so how can others have confidence in you? Can you stay in this position?

As a result, they can only sit silent and ponder the pros and cons of this new policy for themselves.

After all, once the budget is approved by the government affairs hall, it is up to them to decide how to use this large amount of money, so to speak, the power in their hands has been greatly strengthened.

Soon, Yang Wei, the secretary of the Ministry of Rites, also expressed his agreement, this is easy to understand, the Ministry of Rites is mainly in charge of the imperial examination, education, diplomacy, and various sacrificial ceremonies, these aspects have a certain routine, it can be said that the performance budget plan has the least impact on the Ministry of Rites, Yang Wei understood after a little thought, so he agreed.

Then He Shikuan, the secretary of the Criminal Department, also expressed his support, and the rest of the Ministry of Industry, the Ministry of Officials, and the Ministry of War, don't think about it, more than a dozen important ministers from the six departments of the three provinces have agreed, and the three of them can oppose it?

In fact, the most pitiful is Zhang Chaozong, the secretary of the Ministry of Industry, because the Ministry of Industry is in charge of various projects and manufacturing workshops, the financial budget is the most complex, and the work efficiency is also the most intuitive, and the performance budget naturally has the greatest impact on him.

In order not to let Lao Zhang hate himself, Yang Yi cast an apologetic look, and secretly decided in his heart that he would help him if he had the opportunity, anyway, Thirteen Niang, a scientific maniac, was quite idle at home.

In general, Zhang Dian is the prime minister, which is Yang Yi's greatest luck.

Most of his proposals were supported by Zhangton, who was a pioneering prime minister, not a conservative and unwavering man.

His vision beyond ordinary people enabled him to correctly understand these plans brought by Yang Yi from later generations, and to remove the dross and extract their essence according to reality.

And his strong character, extraordinary cohesion, and dominance provide the most powerful support for Yang Yi's policies, as long as he nods his head, he can basically pass it in the court.

Of course, Empress Dowager Liu has the final decision, and most of the decision power of Empress Dowager Liu is in the hands of Yang Yi, at least for now, which is also a guarantee for the implementation of the policies he has drawn.

The government office spent three days discussing and perfecting the budget plan, and many of the specific strategies were hotly debated.

For example, in order to implement the budget, it is necessary to set up an audit department to be responsible for auditing the budget applications submitted by various ministries and departments; Cai Jing hoped that this audit department would be placed under the Ministry of Households, and the Ministry of Households would review the budgets of each department according to the annual income, which was strongly opposed by the other five departments.

The matter was disputed for a long time, and finally after many compromises, another department was set up under Shangshu Province, which was the Audit Department, which was responsible for reviewing the financial budgets of various departments.

Starting next year, the Great Song Dynasty will fully implement the financial budget system, and the annual financial budget will be composed of two parts:

The first kind of budget is from the bottom up, specifically for example, the Ministry of Industry, first of all, the chief officer of each department under the Ministry of Industry according to the department's staffing, engineering plan, according to actual needs, the expenditure budget for the coming year will be handed over to the Ministry of Industry, and after being approved by the Ministry of Industry, it will be submitted to the Provincial Audit Department of Shangshu; According to your project plan, the Audit Division will calculate in detail whether so much funds are needed, and after obtaining an assessment, the budget request will be submitted to the Government Council together with the evaluation report; The Imperial Cabinet and the Emperor will make a final decision on whether or not the project will be carried out and which expenditure should be prioritized based on the evaluation report of the Audit Division, the total annual income submitted by the Ministry of Households, and the economic forecast for the coming year.

The Ministry of Household Affairs will then allocate funds according to the decision of the Government Affairs Hall.

The second type of budget is from top to bottom, that is, according to the needs of the country, the government affairs hall formulates various long-term strategic goals, such as river control projects, or foreign wars, investment in people's livelihood, etc., and after the goals are formulated, the specific work is assigned to relevant departments; Each department calculates how much money is needed to complete this task, submits the budget to the Audit Division for review, and the Ministry of Household appropriation approves it after confirmation by the Government Council.

In the past, the financial expenditures of the imperial court were all passive, including the prime minister of the political affairs hall, who had no bottom in his heart, and threw money wherever he needed it, but as a result, he smashed it back and forth, and finally found that the money was not enough; Some things could have been delayed, but because I felt that there was still some money in the treasury at that time, I threw it in, and then there were more urgent things that needed money, but I couldn't come up with the money, and the matter was delayed, and the finances were overdrawn.

With this financial budget system, it will basically be possible to turn the passive into the active, and the prime minister of the political affairs hall will be able to exercise macroeconomic control at the beginning of the year, control the fiscal deficit to the greatest extent, and use the funds where they are most needed, so that the financial expenditure of the Great Song Dynasty will change from disorderly to orderly.

After the decision of the political affairs hall, this policy was brought to the court meeting for discussion, and this discussion was no longer a question of whether it would be implemented or not, but to let officials at all levels pick up the missing pieces and fill in the gaps, so that the policy would be more perfect and more in line with the actual situation of the Great Song Dynasty.

Even this policy will be reported to the whole country, so that local officials and scholars can discuss it, but anyone who has an opinion can go to the court, this is Yang Yi himself proposed, the budget is a policy he brought from later generations, used in the monarchy society of the Great Song Dynasty, what adverse reactions will occur, he is also uncertain.

One person counts short, two people count long.

The budget will be related to the formulation of national policies in the Great Song Dynasty in the future, as well as the operation of various departments, the performance evaluation of officials, and may even trigger changes in all aspects of the Great Song Dynasty.

Yang Yi felt that it was necessary to hand it over to people of insight in the Great Song Dynasty to discuss and improve it.

As soon as this policy was announced, it immediately caused an uproar, not only local officials, celebrities and scholars, state middle school students, and even those talented girls in the Qinglou began to discuss this policy enthusiastically.

Soon, Su Dongpo and Fan Chunren respectively gave a recital, sprinkled thousands of words, and analyzed this fiscal budget policy from all aspects; Fan Chunren pointed out that the improvement of the financial budget system also needs the coordination of a performance review department, and after a certain amount of money is allocated to a certain department, the final performance needs to be verified by this department, and the year-end work report of this department cannot be just looked at, otherwise the performance budget is just a piece of paper, but it gives more opportunities for officials of various departments to abuse their power for personal gain.

Su Dongpo pointed out that whether the financial budget can play a role depends on how well the audit department performs its duties. The Audit Division has the authority to review the budgets of all departments, and its power is too great to be checked; Otherwise, if the officials of the audit department are corrupt and pervert the law, accept bribes from certain officials, and show favoritism in auditing the budget, then the budget system will harm the country and the people, and the state treasury will spend all the money where it should not be spent, or it will be said that so much money should not be spent, but as a result, it will be spent several times more.

It can be said that both Su Fan and Su Fan saw the core of the problem, pointed out the fragility of the budget system, and what should be improved.

While revising the policy based on these opinions, the government also rewarded Qian Bao.

Officials and scholars from all over the country also put forward many suggestions for improving this policy, but all those who were insightful were accepted and rewarded by the imperial court.

In real terms, this is also an opportunity for the imperial court to discover talents, and those scholars are also very excited to participate in the country's major politics, and they are more supportive of the imperial court.

Overall, the introduction of the budget policy accounted for more than eighty percent of the voices, and Yang Yi suddenly became a figure of the Great Song Dynasty.

But he didn't stop, after the budget was determined, Yang Yi made persistent efforts and immediately threw out a proposal for luxury consumption tax.

If the previous budget was to throttle, then this luxury excise tax is open source.

(To be continued)