Lawyer Liu Zhaohe, a lawyer specializing in handling civil lawsuits, was invited to Ruan Jingtian's office after being introduced by Mr. Wang, a special lawyer from the water agency.

After retelling his personal experience, Ruan Jingtian decided that he and Ning Jingwen jointly entrusted lawyer Liu Zhaohe to sue the office of the General Administration of State Security in Dongshancheng, as well as Huo Qingli, Li Zaikun and others, accusing them of framing them. Nguyen Ching Tin's request is for the General Administration of National Security to make a public apology, investigate the criminal responsibility of those responsible, and compensate him and Tranquility for the loss of mental reputation of 20 billion Zheyuan.

After listening carefully to what had happened, Liu Zhaohe gladly accepted the commission and told Ruan Jingtian that this kind of civil lawsuit against an official should be handled in the court where the official agency that originally took the specific administrative act was located, that is, it was necessary to submit a complaint to the Pingzhou City Court.

Ruan Jingtian said that no matter where this lawsuit goes, he will fight it firmly.

After seeing off Liu Zhaohe, Ruan Jingtian received a telephone call from Geng Mousa, director of the Bureau of Industry and Commerce, inviting Ruan Jingtian to attend a symposium attended by representatives of the business community, representatives of certified public accountants, and relevant leaders of the Industrial and Commercial Bureau.

In addition, Geng Mousa reported the results of the annual inspection of industry and commerce, and many merchants who falsified their financial statements had their business licenses revoked, and many merchants who participated in the demonstrations last time happened to be on the list of many merchants.

Ruan Jingtian understood the meaning of Geng Mousa's call:

"We, the Industrial and Commercial Bureau, have comprehended the spirit of the water organs, strictly implemented the instructions of the water organs, and have severely punished the troublemakers, so we hope that the water organs will no longer be entangled in the matter of the annual inspection of industry and commerce, and let go of the industrial and commercial bureaus and the merchants who have not made trouble. ”

Geng Mousa invited the deputy head of the palace to attend the forum. The real purpose of this is to express to the deputy director of the palace that our industrial and commercial circles are closely united around the water organs and will not make any more trouble.

Ruan Jingtian secretly sighed in his heart that Geng Mousa would be an official, and he knew who he could play tricks on and who he could wag his tail at and beg for mercy. According to the division of duties, water organs generally do not receive such invitations from the industrial and commercial circles, but since the industrial and commercial bureau solemnly issued an invitation, it is difficult for Ruan Jingtian to refuse, and besides, the current turmoil in the industrial and commercial circles was caused by the water organs. He came forward to participate in this symposium, which can play a role in reassuring the people, so that the merchants who did not participate in the disturbance can operate and operate with peace of mind.

Half past ten in the morning. The symposium of the industrial and commercial circles of Dongshan City officially began in the conference room of the Industrial and Commercial Bureau.

At the request of Nguyen Jingtian. The meeting was conducted in an equal manner, with no rostrum and participants seated in a circular manner. Geng Mousa, as the host, spoke a few opening remarks in the middle. Then give the voice to the attendees. I hope that everyone will express their opinions and speak freely.

Nguyen Jingtian sat at a round table. Quietly look at the attendees around you. In the eyes of these people, he is a layman, who does not belong to the business circle. Nguyen Jingtian also knows this. Therefore, he decided to use only his ears, not his mouth, and be a loyal listener.

As a matter of fact, representatives of the business community, representatives of certified public accountants, and others attending the meeting also regarded the deputy director of the palace as a symbol, indicating that our industrial and commercial circles are obedient and good citizens under the supervision of the water organs.

In the initial stage of the discussion, everyone was a little restrained, and there were many empty words and clichés, but after a while, the camp gradually divided, and basically there were two major factions, one was the business community and the other was the certified public accountants.

Many merchants have accountants accompanying them, and merchants and their accountants complain that the audit of the certified public accountant has become a disguised fee, and the audit is only for the sake of auditing, and it is not clear what the function of the audit of the certified public accountant is, and whether the industrial and commercial bureau can cancel this kind of audit and directly audit it by the industrial and commercial bureau.

The representatives of the certified public accountants ridiculed each other, saying that the audit of the certified public accountants has maintained economic order, supervised the production and operation of merchants, and found out accounting fraud.

Ruan Jingtian listened to it for a while, felt very interesting, and made a snack about the argument between the two sides.

The term "accounting" is used in the names of both schools, so the debate between the two types of "accounting" is gradually heating up, with the merchant's accountant emphasizing that he creates value for the merchant, accusing the CPA's audit of being a mere formality, and that such an audit has no value to the merchant if it is not required by regulations;

Emphasizing their role in supervising and detecting errors and preventing fraud, the CPA accused the merchants' accountants of making false accounts.

As the host, Geng Mousa couldn't sit still the more he listened, and said secretly: "It's really him, I asked you to come to say something good, and make a superficial article for the water organ to see." Those of you who don't understand politics who can't get on the stage actually quarrel and expose each other's shortcomings. Aren't you uncomfortable if you don't show those scars on your body? What a shame!"

Geng Mou coughed dryly, stood up, and said: "Is everyone's speech very good, really do you speak freely, this spirit is worthy of affirmation and praise, and now we ask Gong Xiaomu, deputy director of the water agency, to comment on today's symposium." ”

After saying this, Geng Mou looked at Ruan Jingtian with a smile and applauded warmly, and the others also applauded. He thought to himself: Gong Xiaomu is a bureaucrat of the water agency, and he should not understand these professional issues, so let him make a concluding speech full of official words, and concentrate the two factions of the quarrel on this layman, so as not to cause these two factions to fight.

Of course, Ruan Jingtian knew that Geng Mou sprinkled Xiao Jiujiu in his heart, and said secretly: This Director Geng didn't have a good heart, and roasted me on the fire.

Now that he had been named, Ruan Jingtian had no choice but to stand up and press his hand, and the applause gradually subsided.

"Hello business tycoons and elites in the accounting world. First of all, I would like to thank Director Geng for providing me with such a good opportunity to get to know you; secondly, I am very happy to be able to participate in such a high-level symposium; and finally, I would like to discuss some issues with you, which can be regarded as a layman to learn from you.

I think that's very meaningful to the debate that has just been debated. I've also thought about it a lot, so I'm going to throw out a few questions to ask you:

Question 1: If there are no regulations from the Industrial and Commercial Bureau, no tax regulations from the Inland Revenue Bureau, or, in short, if there are no government requirements for the preparation of financial statements, will you hire accountants to prepare financial statements for you, business tycoons?"

Hearing Ruan Jingtian's question, the venue was silent. Everyone was thinking about the question, but no one squeaked, because the question didn't seem to be easy to answer.

Ruan Jingtian looked around and said, "Everyone may have concerns, I'm embarrassed to say it." Let me answer for you, I believe that some business tycoons say in their hearts, since the government does not require the preparation of financial statements, I will not be idle enough to ask an accountant to do the accounting! Why is this so?

Accounting is divided into two branches: financial accounting and management accounting. Do you have a management accounting position in your company?

I believe that the vast majority of businesses do not have management accounting. Financial accounting records what happened in the past in an enterprise in a prescribed format and then reports it to various government departments. If the government does not require the submission of statements, financial accounting is the same as management accounting. There will be no boss who will pay to hire him.

To put it in layman's terms. The work done by financial accounting does not bring value to the business. So the boss won't spend money on it. Your accountants here may not be convinced, saying that our accountants do the accounts, which provides a basis for the correct calculation of costs.

I'd like to ask the bosses here. If you are such a boss, I estimate that your business will collapse soon.

What I mean is that other positions in the enterprise can also serve as record and summarize the work, for example, the production worker can record the output, the workshop director can calculate the materials, and the boss can calculate the cost and profit.

As for the rationalization of reducing costs and increasing output, these things actually fall under the category of management accounting, and are often concurrently held by engineers, technicians or workers, which is why the boss does not spend money on a management accountant.

But when the government stepped in, the simplification just described changed. The government wants to collect taxes from enterprises, and there are two main types of taxes, one is to tax business behaviors, for example, every time an enterprise sells a piece of goods, the government collects taxes according to a certain percentage of the selling price, which is a circulating tax;

Regardless of whether it is turnover tax or income tax, how much does the government collect? If the boss is asked to report it himself, the government will suspect that the boss is underreporting his income and profits, and if the government sets the tax, the boss may find it unreasonable.

Neither the boss nor the government believe each other, and the two sides will quarrel. Of course, the boss generally can't compete with the government, but the boss has the freedom to decide which country to invest in. If the government of any country is unreasonable, the boss will avoid the country, and in the long run, the country will have no tax source, and the government will eventually starve to death.

So, the government and the boss compromised and found a person who both sides believed to report the boss's income and profits, and this person was the financial accountant.

Financial accounting reports the income and profits of the boss according to the language and format acceptable to the government and the boss, which requires that the financial accountant must report the financial statements objectively and fairly, and cannot be biased towards any party. With the intervention of the government, the value of financial accounting is reflected.

To put it bluntly, the cost of hiring an accountant is less than the government's fine on the boss because of the tax, so the boss will spend money to hire an accountant.

Of course, since the boss spends money to hire an accountant, the boss has to make full use of this salary and let the financial accountant do some extra work, for example, the boss asks the accountant to do some odd jobs in the workshop, and let the accountant take care of the daily office matters, I don't know if I'm right?"

Ruan Jingtian paused for a moment, glanced at the people around him, some bosses were thoughtful, and some accountants felt the same way, indeed, many accountants often put accounting and compiling statements in the most secondary position, and most of the time did some work that had nothing to do with accounting.

Taking a sip of tea, Ruan Jingtian continued:

"Question two, what does a CPA audit do? Is this audit valuable?

I will continue with the discussion of the situation above, but it is a little more complicated.

The government's intervention has brought the issue a little closer to reality. In fact, in reality there is not only the government, but also other bosses.

For example, Boss A has a good idea or idea, but his business is small and short of money, so Boss A wants to borrow money from Boss B or ask Boss B to buy shares.

Before Boss B invests money, he must want to know about Boss A's previous operations and existing assets.

Boss A takes out his financial statements and shows them to Boss B, can Boss B believe it?

Even if Boss A's accounting is objective and impartial. However, Boss B thinks that the accountant is an employee of Boss A and will definitely listen to Boss A.

If Boss B doesn't believe Boss A's statements, then the transaction between A and B cannot be reached, which will lead to the loss of future benefits that A and B should receive, which is not a good thing.

However, if there is an independent third person with professional knowledge between Boss A and Boss B who audits the statements of Boss A and proves that Boss A's statements are credible, will Boss B believe the proof made by this independent third person? I think Boss B may believe it. If he believes it, Boss B will throw money at Boss A. Boss A expands production. It is highly likely to make money. Boss A makes money, and Boss B will also make money. With this independent third party's proof, both A and B have benefited, and the independent third party is not doing the audit in vain. It will not be proven in vain. A fee is also charged. i.e. make money. So, catalyzed by this proof, everyone reaps the benefits.

This independent third party. It's a CPA. Therefore, the CPA's work of transforming an uncertain truth into a definite truth is valuable. This requires a CPA to have a great deal of expertise and independence.

For example, in the example I gave above, after seeing the audit report of the certified public accountant, Boss B subconsciously thought that it was the CPA's guarantee to Boss A, so Boss B would happily invest money. If Boss A does not make any money due to various reasons after getting the money, and Boss B suffers losses as a result, in addition to recovering from Boss A, he will also require the certified public accountant who made the proof to bear joint and several liability. Therefore, the audit work of the certified public accountant also has a guarantee effect, and bears the loss or part of the loss of boss A.

In fact, an audit by a CPA is similar to insurance. At present, insurance companies only cover property and people's health, but do not guarantee the operating losses of enterprises. The audit of a certified public accountant can be regarded as an insurance against the operating losses of the enterprise. CPAs charge audit fees for 100 enterprises, and only two or three of these enterprises may incur losses, and CPAs use 100 audit fees to compensate for two or three holes in operating losses, which is the audit risk that CPAs often mention. In layman's terms, this is the same as the role of insurance companies. As you know, insurance companies create value, and if a certified public accountant bears this responsibility, then it is also a value.

Therefore, when we look at the audit of certified public accountants, its value is reflected in two aspects, one is to turn the uncertain truth into a definite truth, and the other is to provide a guarantee for the operating losses of the enterprise. The value of these two aspects is ultimately reflected in the value of the guarantee.

If CPAs can't do both, then the job is worthless and a waste of money. In fact, the most important thing is the role of guarantee, and if there is no guarantee, it is of little practical point to talk about turning uncertainty into certainty.

Re-examining the current audit work of certified public accountants, developed countries stipulate that accounting firms must adopt a partnership system, that is, the partners bear unlimited liability, which corresponds to the joint and several guarantee liability of certified public accountants. Therefore, only the CPA with unlimited liability who implements the guarantee liability can truly create value for the society.

However, what about the situation in Zheguo? At present, the law of Zheguo does not explicitly stipulate that certified public accountants shall bear joint and several guarantee liability, and allows certified public accountants who do audits to adopt the form of limited liability; on the surface, this is the protection of certified public accountants by law, but in fact, this protection is not conducive to the development of the profession of certified public accountants, so that certified public accountants have no responsibility and no bottom line. If something goes wrong, at most you will be fined or banned from the industry. For CPAs, these penalties are the equivalent of tickling.

The business community and the public question your work and deny your work is closely related to the fact that you are not jointly and severally liable for guarantees. Therefore, it is not by chance that the community regards CPAs as fraudulent professionals. As for the supervisory function of the CPA, it seems that it is your own words, which company needs the supervision of your CPA? No one will invite an outsider to supervise themselves.

Just now, many business representatives said that CPA audits have simply become a kind of fee and do not create value for enterprises, and these words are very polite statements of business representatives. The certified public accountants present here asked from their hearts, where does the value come from if you do not bear joint and several guarantee liability? To put it bluntly, what is the value? It is the government's mandatory regulations that have the living space of certified public accountants, which is no different from mandatory fees, or the current Zheguo certified public accountants are a profession that only collects money and is not responsible, how can this win the respect of others?

I believe that it is valuable to have responsibility and responsibility for officials, business tycoons, accountants, certified public accountants, and all professions. No responsibility. If it is worthless, the whole society will fall into a state of disorder and chaos, and no one will think about how to create value, but think all day long about how to get something for nothing or how to rob the strong. Everyone is going to be in a panic. Where is the civilization of society and the happiness of the people?"

Ruan Jingtian's words. Directly shocked the audience.

Originally, everyone thought that the bureaucrats of the water agency only knew how to arrest people and pull people's pigtails, and they did not understand such professional topics as accounting and certified public accountants.

But Ruan Jingtian talked eloquently and pointed to the essence of the problem. His insights are more insightful than those of professional accountants and certified public accountants.

In fact, shrewd people heard the meaning of Ruan Jingtian's words:

Whether it is a business tycoon, his accountant, or a certified public accountant, don't think that you are so lofty that you have fulfilled your due responsibilities? If you fail to fulfill your due responsibilities, the government will enact laws to make you fulfill your responsibilities.

A warning to business tycoons and their accountants not to be cautious with the government when it comes to paying taxes;

CPAs are warned that if they are not strict in auditing, cheating, colluding in cheating, the government will introduce relevant laws to fine CPAs until they go bankrupt, because unlimited liability means that the responsibilities at work will be traced back to the personal family property.

Wang Jiahe sat next to Ruan Jingtian and desperately recorded Ruan Jingtian's speech just now. Due to Ruan Jingtian's fast speech, after asking for instructions, Wang Jiahe had no choice but to turn on the tape recorder and record while recording. Because, in the usual meetings of the water organs, the speeches of the deputy head of the palace are usually very brief, but at this symposium, the deputy director of the palace made a wonderful long speech, and it was also a very professional accounting and certified public accountant discussion. Judging from the expressions of the participants, these people all put away the contempt in their bones at the beginning, which shows that the remarks of the deputy head of the palace are deeply professional.

Geng Mousa also secretly admired, the deputy director of the palace said, directly to the heart of the business tycoons and certified public accountants, these people sometimes pride themselves on their wealth, sometimes they pride themselves on their professional proficiency, on the surface they are respectful to the people of the Industrial and Commercial Bureau, but in fact, behind their backs they directly scold the Industrial and Commercial Bureau as vampires and unlearned. Now with the sharp analysis of the deputy head of the palace, who will dare to drag them in the future?

Ruan Jingtian refused the invitation to the luncheon from the Industrial and Commercial Bureau on the grounds that he was busy, and left the Industrial and Commercial Bureau with Wang Jiahe.

Without returning to the water organ, Nguyen Ching Tien went straight to the army hospital. According to the doctor's order, the anti-inflammatory drugs should be given for at least three days, so Tranquility received intravenous injections at the army hospital.

When he came to the ward of the army hospital, Ruan Jingtian saw that Ning Jingwen had just finished taking a bottle of medicine and was getting up to sort out his clothes.

"Jingwen, how do you feel?"

"It should be all right, but the doctor has to insist on taking anti-inflammatory drugs for three days, hey, it's really troublesome. ”

"Let's listen to the doctor, Qin Shuifang, let's go to dinner together. Ruan Jingtian saw that Qin Shuifang was sorting out the bedding, and called Qin Shuifang by the way.

"Deputy Director of the Palace, you and Miss Ning together, I'll have dinner later. Qin Shuifang didn't want to be a light bulb, so she said with a red face.

"Let's go together, I've worked hard for you in the past two days, I'm in for a treat. Ruan Jingtian said.

"Shui Fang, let's go together. Let's talk together. Tranquility also sent out an invitation.

Qin Shuifang blushed and nodded embarrassedly.

The three of them came to the Dongshan Flavor Hotel opposite the Army Hospital, which specializes in the specialties of Dongshan City. Due to the authentic taste, it is difficult to eat authentic Dongshan dishes in other cities, so the business of this hotel has been good.

Although Ning Jingwen has been to Dongshan City several times, she usually lives in high-end hotels, and most of her dishes are philosophical cuisine, and she is very happy to see Ruan Jingtian leading her to eat Dongshan dishes.

The special dishes of Dongshan City include old vinegar jellyfish head, salted fish cakes, mackerel dumplings, sea vegetable buns, etc., Ruan Jingtian specially ordered these things, and you can't eat such authentic Dongshan meals in other cities.

Sure enough, Ning Ning Wen and Qin Shuifang were conquered by these meals, especially the mackerel dumplings and sea vegetable buns, Ning Ning Wen had no resistance to them, she took off her ladylike disguise, and chewed and swallowed heavily.

Ruan Jingtian gently watched Ning Jingwen feast, and his heart was full of sweetness.

Since there were no reservations, they ate around a table of four in a corner of the hall. Ruan Jingtian didn't drink, Ning Jingwen and Qin Shuifang naturally didn't drink either, and the three of them simply drank tea.

Six stabbing men walked into the hotel, and one of them, a big, thick-lipped man, asked the waiter for a private room. The waiter said apologetically, there are no private rooms, only a few empty tables in the hall.

The person at the head was a middle-aged man with a square face, his body was very strong, his face was unhappy, but he didn't have a seizure, he just said lightly: "Fourth, find a place in the hall, eat casually, and have to do things later." ”

The thick-lipped old man muttered a few words, and reluctantly followed the waiter towards a large table next to Ruan Jingtian. The thick-lipped fourth man was strong and huge, sitting in the chair, occupying a large area, so he moved the chair back, and this move was large, directly on the back of the chair where Ruan Jingtian was sitting, and shook Ruan Jingtian a little.

Ruan Jingtian didn't care about this group of people, so he didn't watch out, and suddenly shook a mackerel dumpling that Ruan Jingtian had just picked up to the ground.

Turning his head to look, Ruan Jingtian understood what was going on, and his heart was slightly unhappy, but he thought that the other party was unintentional and was unwilling to pursue it. It's just that he was too focused on Ning Jingwen and ignored him, and he felt a little blamed in his heart: he couldn't ignore the things around him so much in the future, if someone really did not favor him, I am afraid that he would have seen the king of Hades a long time ago.

Ruan Jingtian didn't care, but the fourth brother with thick lips saw Ruan Jingtian's displeased expression, but he was energetic. He stood up and shouted at Ruan Jingtian: "Xiao Qisan, what are you staring at? You blocked the place of the fourth grandfather, I didn't say anything, you have an opinion first." Say sorry to your fourth grandfather, otherwise, I'll make you look for teeth all over the ground!"

Ruan Jingtian glanced at this thick-lipped man, he really didn't bother to pay attention to this kind of muddy person, and then ignored it and continued to eat dumplings.

The thick-lipped fourth felt greatly insulted, and slapped Ruan Jingtian on the back of the head.

Qin Shuifang, who was sitting opposite Ruan Jingtian, saw a big hand flying quickly, and exclaimed, "Be careful!"

Ruan Jingtian didn't look back, his right arm was strangely deformed, and a pair of chopsticks in his hand instantly met the rushing big palm.

Seeing this, the person at the head secretly screamed that it was not good, and hurriedly grabbed the fourth child with thick lips. Under this huge pull, the thick-lipped fourth man was unstable in his body, and he fell down all of a sudden, and sat on the ground with a wolf, but the edge of his right hand still rubbed the chopsticks, and it hurt hotly.

Ruan Jingtian put down his chopsticks and said to the waiter, "Sir, change me a pair of chopsticks." (To be continued......)