Since he went to the household department and read a large number of account books of various ministries, he knew that although the household department manages most of the accounting accounts in the world, the accounts of some departments are only at the end of the year, just like the camp is the general department of the Ministry of Industry, the servant and Guanglu each have their own divisions, and the inner government and the palace belong to the ceremonial supervisor and the imperial horse supervisor, etc., and the household department is only responsible for counting their accounts.

Therefore, the accounts actually managed by the household department can be summed up as follows: one is the annual levy, one is the annual income, one is the annual expenditure, and the other is the annual savings; Specifically, 'the total number will be omitted, and the scattered number will be detailed'. Then the annual levy is a fixed amount for one year, and if the annual income is less than the annual levy, the arrears can be checked; If the age is excessive, it can be counted as modest; If the annual income is more than the annual levy, then check and pay a certain item of money and grain in a certain year; If the annual branch is less than the annual sign, the remaining part of the year will be counted.

In this way, the income and expenditure are clear, that is, the next year's annual party is actually accommodating and contracting.

Wu Yan's understanding of this is that this is the ancient version of the budget and final account system, which is quite different from the modern budget and final account system that she understands. First of all, the modern budget and final accounts estimate the production and business activities in advance, just like an enterprise sets an annual budget to estimate the scale of operation in the next year, including revenue, costs, profits, related expenses, product price adjustments, etc.

The household department summarizes the accounts of each department and department in the world every year, and integrates the general ledger of accounting, although there are statistics, but there is no data analysis, although there is a year sign as a reference, but the year sign is just a flat number, and does not have any significance, and does not reflect the annual development of the country.

On September 16 of the ninth year of Yongming, Emperor Yongming summoned a group of people from the Ministry of Households, the Ministry of Rites, the Guanglu Temple, the Cabinet, and the Imperial History to discuss the accounting issues of the Guanglu Temple in the Maoqin Palace.

The reason is that before this, Wu Yan happened to raise the issue of the budget and final accounts of Guanglu Temple in front of the emperor.

In addition to being Si Zhen and the Qianqing Palace brand, she also has the title of the silver treasury ambassador of Guanglu Temple. After asking questions that day, on the second day, the emperor summoned Xu Yan, the secretary of Guanglu Temple, and Gu Dehai, the head of the household department, to come over to listen to their opinions.

Guanglu Temple, if you want to say that it is a logistics department of the central government, it is also appropriate to say that it is a large canteen of a unit, but this 'big canteen' is too big, in fact, the problem of Guanglu Temple is not only an accounting problem, there are too many problems.

In addition to the two summoned by Emperor Yongming, Wu Yan was also called to the front of the emperor.

"Your Majesty, the minister has summarized the history of Guanglu Temple in the past 20 years, and the minister has selected some readings for you: Wanhe fifteen years, in the future, but the Guanglu Temple will buy an object that should be used, compared with the price of private transactions, every ten more Wen, depending on the price of the matter, every person who sells things, according to the time estimate, take ten Wen more interest; Eighteen years, so that the Guanglu Temple accountant every year to share fruit and kitchen materials and other items, the first question, the line of this part of the province to send the provincial capitals, states and counties, pay official money, according to the current price to buy the true color, the defense of Kanzhong, the spread of the big household, and the election committee of the staff to solve the department, go to the Guanglu Temple to accept the ......"

"In the past 20 years, the Ministry of Shangshu has asked for a reduction in the distribution of materials, and in accordance with the holy decree, all fruit and kitchen materials will be reduced by two points in the future at a rate of ten points; Continuation of this topic: Please always be a law; The use of materials by the yamen should be auster, and they should not be allowed to overflow and waste ......"

Wu Yan paused and explained: "The first two deal with the same issue: time estimation, while the third article is problematic in the minister's view, because where is the basis for the reduction of quantity? As a permanent rule, can practical factors be taken into account? ”

"Your Majesty, do you want to continue reading? After that, the minister will talk about his thoughts. ”

Emperor Yongming said: "Yes." ”

Wu Yan continued: "The next one is interesting...... Twenty-one years, the Daimyo Mansion Wanxian County big household Jin Yi and other topics: to the solution of the straw on the price of silver, or quasi-corn corn, the headquarters reconsider: the temple to feed livestock and the straw is indispensable, the order of this solution to buy a positive number, the amount of perennial consumption, the prohibition of the use of leather, such as the number of ......"

"Twenty-one years, Guanglu Temple's title: all kinds of kitchen materials, according to the Beijing Shi Shi estimates, the rules and regulations, everywhere to check the value of the photo, levy the color of the silver two, send the temple comprador ......"

"In the twenty-second year, the Holy Decree was enshrined: Guanglu Temple uses 360,000 taels of silver a year, but what is the cost, the Ministry of Rites should know and ask the number of the temple to be issued; Reply: By holy decree, this fee is opened, and there is no number of detailed openings......"

"Twenty-four years, the first year to add Guanglu Temple kitchen materials and fruits, has been changed by the Ministry of Households, although it is urgently used today, I hope it is extra...... When the edict arrives, except for those who have been requisitioned in the official position, they will still be dismissed, and they will be stopped in the future, and they will not be allowed to send ...... to be sent in a hazy manner."

"In the first year of Yongming, give the question in the matter, Shang Shufu: quasi-line Guanglu Temple, from now on, every day will be received, into a should be on the money and grain, and each house, each library to remove, see in the number, and the rent of the family fire month money, linen bucket basket and other items of silver, all check according to the original book of the temple, one by one registration, in case of public should be moved, all listen to the branch of the road registered inspection, still the Yamen officials, one in accordance with the same. Do not occupy the kitchen servant, and pay the monthly money privately......"

"Five years, the household branch to the matter in the article: Guanglu Temple japonica glutinous, and white rice, the number of accumulation, the future decay, begging to fold, Shangshu referred: this year should be solved the temple of the true color of japonica rice, each stone into silver one tael, glutinous rice into silver one tael, levy and pay, the next year is still levy the true color, after the round of the year to be ......"

"In the seventh year, Guanglu Temple's inscription: The amount of white grain accumulated by the Great Official Office in recent years is small, and the supply is insufficient, so the method of changing the corn to the branch is temporarily the method of converting the copy and distributing it, and the amount is the discretionary ......."

In fact, Wu Yan thought about it so much, Xu Yan and Gu Dehai gradually came back to their senses, they didn't know what she meant before, and now they can roughly guess her intentions even if they don't understand it anymore.

"Your Majesty, the minister summarized these historical examples into several aspects: one is the estimation of time, the second is the discount, the third is the whereabouts of silver and materials, the fourth is wear and tear, and the fifth is accumulation."

"Let's talk about it specifically."

"Let's compare it with Chen's hot pot restaurant, in the same way, the hot pot restaurant will also set the cost of purchasing materials according to the time estimate, but it will sign a supply contract with the major suppliers in advance, and the agreed price will be determined with reference to the average price of the past three years, and it is allowed to fluctuate up and down. Kitchen materials are good, seasonal vegetables and fruits fluctuate too much with the season and year, and we are purchasing with quantity, so the requirements are lower than the current price, and so merchants are generally happy to accept, of course, the key is that we settle the payment on January and never default. ”

"You signed a contract directly with the merchant? Don't go through the dental line? Xu Yan asked.

Wu Yan nodded: "Yes, at the beginning, when the scale was not done, it was also through the tooth shop, but later when the business was good, we directly found a large supplier, and let the chief and the head of the workshop make guarantees, so that our purchase cost can be controlled below a certain scale." ”

"Oh...... I see," Xu Yan seemed to have an understanding.

In the same way, the vegetables, meat, and fruits stored in the hot pot restaurant have a shelf life, and it is impossible to store them for a long time, which will cause wear and tear. These are also included in the cost, but the ratio will be set, which is actually cost control. ”

"Regarding the whereabouts of money and materials, in fact, hot pot restaurants will also have temporary purchases, which will be included when we make a financial budget every year, and when budgeting, each department will report its own department's plan for the next year in advance, and then form a total budget plan by the accountant."

Goodhai heard a hint of truth: "Budget plan...... What is the budget? ”

Wu Yan quickly replied: "The advance estimation of business activities, including income, costs, profits, expenses, price adjustments, opening new stores, etc., each department has a budget in advance, and finally it has to be discussed and approved after the summary, so the next year's operation will basically be implemented in accordance with the budget content, which is generally in line with the best, and if it exceeds too much, there is a problem, and it must be adjusted in time." ”

"Understood...... Just like the 22-year holy oracle, Guanglu Temple uses 360,000 taels of silver every year, although there are accounts, but in fact, there is no classification, the number of details, so at that time, the Ministry of Rites raised questions also this meaning, there is no clear specific project. Xu Yan said suddenly.

"Your method is good, so you can't just look at the total number of years and the annual signs for reference."

"Yes, because there is no count and no spectrum in my heart, the cost is high, not to mention the huge waste. In fact, the budget and final accounts are not new, it is the method of Taixi financial management, the number of annual income and taxation at the age of one year, the number of years out of the economy, and the number of years to be used, are generally announced to the public, and the name is Yu Calculation; It is also used, and the total number of its entry and exit capitals, the school is winning, and it is also widely announced to the public, and the name is the final account. ”

Emperor Yongming nodded happily: "Well said!" It turned out to be from Tessie. ”

Wu Yan continued: "There are ministers who have always thought that moderation is a good habit, but there is no need to be harsh everywhere, the increase and decrease must be based on the actual situation, and the 'eternal law' does not conform to the objective law, what should be spent still has to be spent, and the money must be used to the blade." ”

"I see, what do you mean...... Ministries need to budget in advance? ”

"Yes, Your Majesty, the minister's hot pot restaurant is to make the budget for the next year at the end of each year, and then make the final accounts in October of the next year, that is, to test the results of the implementation of the budget this year, if it is good, it will continue, and if it is bad, it will be changed, and then the cycle will be repeated......"

"What about the final accounts?"

"The key to the final accounts is to pay attention to several points: first, the collection of original vouchers, do not disperse, stay in various departments, let them sit on revenue and expenditure, or even engage in off-the-books; Second, in order to conform to the budget figures, the income is concealed or the "pressure votes" are not recorded in the accounts, which will only distort the real income and expenditure situation of the year; third, the budget must be implemented in place, which is not only an order, but also a decree. ”

"Well, that's a good proposal," Goodsea couldn't help but praise.

"Therefore, every year, before the final accounts are launched, the initial original bills must be strictly audited, and the final accounts will be started after the tickets are collected."

The modern accounting system that Wu Yan can explain is explained in plain language as much as possible, but she is not from a financial background, but only uses her knowledge reserves to combine with the real situation. Of course, the accounts of a huge country must be more complex and profound than the accounts of her hot pot restaurant, neither of which is of the same magnitude.

In order to truly popularize the advanced accounting system, including the budget and final account system, it is necessary to introduce binding laws and regulations.