"Each year, calculate what comes out and spend what is used, transfer, collect and send in, all in accordance with the course and limit the delay." Old Tang Dynasty Official Records 2
Han Bin, the Shangshu of the Du branch, was born in the Han family of Yingchuan and was a relative of Han Rong, a doctor of Taixue. He was originally a Shangshulang. Because he had an old relationship with Xun You, the minister, Zhong Yao, the governor of Yongzhou, and other Yingchuan people, he was established in the Du branch.
He was recommended from the beginning. After the emperor's imperial examination, he found that the other party was indeed a scheming person and good at managing money, so he became the minister.
At this time, Han Bin responded, his stern appearance matching his voice perfectly: "I think that, as I mentioned before, the court should not spend so much in a year. The great minister, the young man's calculation is wrong, and it is better to spread the funds again.
, let’s make further calculations.”
Then he started to discuss various aspects such as past examples and reality, calculated a few figures, and concluded that the imperial court's expenses would not require that much money, and at least tens of millions could be saved. If it were not for the sake of Liu He and Zhang Chang,
, Han Bin had reservations, otherwise these words could point out that the two of them intentionally falsely reported their expenses and engaged in malpractice for personal gain.
"Someone calculates the expenses. To prepare for unexpected needs, they often calculate more, so as not to have no money left in an emergency and have to ask for additional money. This is an ethical move and cannot be criticized." Looking at Zhang who was frightened and uneasy, he was filled with apprehension.
Chang and Liu He, the emperor did not show displeasure, but took the initiative to excuse Zhang Chang and others.
"It's just that the ministers were negligent and failed in their calculations, which made everyone laugh." Seeing that the emperor had no intention of blaming him, Zhang Chang breathed a sigh of relief. At this moment, he had given up on his original intention and just wanted to make amends as soon as possible: "Please
Your Majesty, please allow me to recalculate the expenses and hand them over to the Holy Inquisitor after I return."
As soon as he finished speaking, he couldn't help but look up and looked around. Except for Xun You, the servant, Zhou Zhong, the captain of Shuiheng, and Han Bin, the minister of Du branch, everyone else had solemn expressions, not to mention Situ Ma Rixi.
, even Sikong Zhao Wen looked a little unwilling, as if he was seeing a sharp weapon in someone else's hands.
Sure enough, after listening to Zhang Chang's words, the emperor shook his head disapprovingly and said: "After the imperial court's expenses for next year are calculated again, you will first hand them over to the branch for audit, and then submit them to the emperor after Han Zhi Jie confirms that they are correct."
Han Zhijie is Han Bin. Under the establishment of the emperor, the branch he is responsible for is in charge of the statistics and allocation of national wealth, as well as financial accounting and accounting, and has the power to organize and audit annual budget execution and other financial revenue and expenditures. It is the power of the imperial court
The highest financial and accounting department.
The emperor specially summoned these prime ministers from the Chengming Palace today, as well as the Shaofu and other specific officials in charge of finance, not only to prepare for the disaster in the coming year and receive financial statements. It was also to officially bring the long-prepared Du branch to the forefront.
From now on, a process and rules for auditing, formulating, and supervising financial revenue and expenditure budgets will be formed to completely eliminate the bad rules of the past where the court spent money without rules.
"When the Du branch was established, every expenditure in every part of the imperial court was reviewed. Not only the chief minister, the chief minister, but also the imperial servants, Taichang and other government offices. Whenever there was any withdrawal, the reasons must be listed in detail.
, use, amount of money and other items are submitted to the branch for review and verification. If verified, they will be submitted to the imperial court for approval of disbursement. If the verification fails, officials such as Da Si Nong and Shaofu will not disburse, so as to avoid wasting money and goods.
." The emperor said leisurely: "What do you think?"
The emperor did not have the energy and time to deal with some small financial arrangements, such as the cost of slips, pens, ink and utensils, and planned to directly authorize the branches to deal with them on their own. As for financial budgets, or large projects, financial arrangements for large projects
, the emperor would have to decide whether to pass it after the branch review.
As for how the branch office can know where there are flaws and loopholes in the money reported by the government, it requires recruiting officials who are familiar with mathematics and accounts, and the Pingzhen Supervisor must provide detailed and accurate market prices and other information.
Ma Rixi and others looked at each other and said hesitantly: "Your Majesty is wise, but I think that it is a bit complicated and may delay urgent matters. Moreover, for example, if a place is to be built, other officials should allocate 100,000 yuan for the branch audit.
If we don’t agree, what should we do if we have disagreements with each other?”
"Things have their own priorities. If there is an emergency, special cases should be handled." After all, the emperor had managed a company in later generations and was familiar with financial work such as cashiers, accounting, and auditing. He was also very aware of the tricks his subordinates did when reporting accounts.
He knew everyone's concerns, smiled easily, and replied: "If there is a disagreement, the branch office shall prevail. If the official is still dissatisfied, he can express his feelings to me."
If these people take the final decision on financial allocations on themselves, although after the officials have communicated accordingly, ministers such as Ma Rixi and others can also participate in the discussion, but in the end it is not as good as the emperor's decision.
Nowadays, the Ministry of Civil Affairs is in charge of the performance examination of officials all over the world, which has almost blocked the career of local officials, and their power is almost as powerful as that of the prime minister. Especially the strict and meticulous official inspection regulations presided over by Fu Xun have made those who are accustomed to being quiet and inactive, as well as the whole country
The lazy officials who relied on each other to brag constantly complained, fearing that they would be criticized by the whole county and the whole state for failing in the performance examination, which would bring disgrace to their reputation. One official department had already made local officials tremble with fear. At this time, another branch was appointed to supervise Qian Gu.
It requires a fee, and it is still in the hands of the Kanto people.
This made Ma Rixi feel a little worried, and he felt that the days ahead might not be easy.
Seeing that everyone had no other opinions, the emperor regarded them as acquiescing to his decision, nodded and said: "From now on, every November, the imperial palace, the minister's office, and even all the prisons under them will discuss and calculate the order.
How much money is needed for the year will be reported to the Du branch according to the facts. In December, all the princes of the Ming Palace, Shaofu, Da Si Nong, Shui Heng Supervisor, and Du branch will all attend the greenhouse meeting to discuss their annual income.
As well as the expenses for the coming year. After reaching a conclusion, the budget branch will reduce and increase the budgets of each government office based on this, and then submit it to the imperial government and issue an edict to the world."
According to past conventions, a department would only expand when it needed money, and usually allocate money as needed, leaving a lot of room for maneuver. And there was rarely a specific plan, such as what to do this year.
What should be done next year? The central court has been passively responding to various emergencies for a long time. Now the budget audit system proposed by the emperor has obviously taken the shape of a plan. This is different from the previous process of handling government affairs.
, which is refreshing for Ma Rixi and others.
"Your Majesty, should the Du branch follow the example of the official branch and set up corresponding Cao Cao to be distributed to counties and counties so that they can be directly subordinated?" Zhao Wen suddenly mentioned.
Upon hearing this, Ma Rixi also raised his head and looked at the emperor with concern.
The emperor pondered for a moment and then slowly said: "The duties of the Ministry of Personnel have precedents to follow in the past, and local counties and counties also have meritorious officials and other positions for reform. Duzhi is a new establishment of this dynasty, and there are no local officials. In this position, there is no official who is familiar with the accidents involved, and if you rush to implement the place, there may be inconvenience."
Xun You nodded and responded: "It is not too late to implement the Du branch in the imperial court for several years and to teach experienced officials before implementing it in local areas."
Nowadays, the Ministry of Personnel only tests the performance of local officials, and has not yet conducted tests for central government offices, because the resistance is still relatively large. The Du branch is mainly composed of professionals. The emperor thought that he would have to wait for a group of people who are familiar with arithmetic. Only after the economic masters are in place and the court officials are familiar with the process and rules can we promote it.
After everyone discussed this, the topic gradually returned to the issue of the possible shortage of national supplies. Xun You quietly glanced at Shuiheng Commander Zhou Zhong, who understood and immediately said: "Your Majesty, now there are two of the three officials in Shanglin. With more than ten furnaces, more than a million coins can be minted every month. If the country needs it, water-weighted coins can solve temporary emergencies."
"I am very pleased that the official is diligent in his work." The emperor actually knew in his heart that what Zhang Chang and others mentioned was the total budget for the whole year, which did not mean that all the money should be taken out at once. There was still a lot of money in between. The remaining space can be used for other purposes, as long as the water balance is used to make up for it in time.
After saying that, the emperor stretched out his sleeves and ordered: "Today's discussion ends here. Sikong should pay more attention to the matter of purchasing surplus grain from the people. There are also next year's expenses, budget, etc., and the chief minister and the young man must calculate it carefully. , Submit the payment, and set an example for others to leave behind."
It was time to prepare to see off the guests, and everyone responded and left knowingly.