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Section 34 Accounting System

 Section 34 Financial Accounting System

"I know that his theory is different from mine." Yifan said, "His argument is: before the industry is fully developed and resources can be allocated at will to control the production capacity of various departments, finance and accounting are just accounting offices. However, even now,

The production capacity is also estimated based on project needs. Accurate and timely budget accounting is inseparable from production capacity. Finance is not only the cost investment of government departments, but also a party of monetary regulation. Currency issuance and withdrawal cannot be separated from finance."

Yifan talked about it in high spirits, but he was far less enthusiastic about monetary policy than he was about the fiscal and taxation system. He always called himself the "chief accountant" and secretly calculated that Cheng Dong's financial director was a political affairs officer, at best.

He will step down after two terms, and by then he will be a very competitive candidate for this position.

From the unknown middle-level to the position of the ninth elder, this hope is worthy of Yifan's consistent efforts to perform things. Although the Wudaokou group has not formed a very powerful group, at least it can now make a loud enough voice.

He talked enthusiastically about his fiscal and taxation package, some of which have actually been implemented now, and some of which only exist in his notebooks and countless memos - writing memos and formulating policies is basically what Yi Fan does in his daily life.

main entertainment activities.

"What are the most basic and urgent issues in Lingao's economy right now? Finance, taxation, accounting and markets!" He slammed the table. "If we don't develop this modern system, we might as well cancel all currencies and go back to physical rationing.

and the economic structure of barter.”

"If you want to mention it like this, the Governor will definitely agree," Chen Ce said, "Let's talk about your plan and stop commenting."

Wu Di also said: "Don't mention who or who, let's just discuss the matter." As he said this, he glanced around uneasily.

"Well," Yifan said, "many people only regard taxation as a means of collecting money. In fact, fiscal and taxation issues are very complicated. Fiscal and taxation determines the investment and consumption of public goods, the scale of public debt, and the control of financial markets; as for

Accounting, I believe everyone understands: a fiscal system cannot be established without economic data. Accounting determines the mastery of economic data, the direction of investment, and the scale and details of imports and exports; the market determines whether there is such

The locations and institutions to implement the issuance and withdrawal of currency determine the continued refinement of the government’s control over currency.”

His speech was not worth mentioning to the people present. This is common sense. The reason why Yifan said this was mainly to practice his speech at the official Senate Financial Hearing - he planned to use this

Leave a full and deep impression on the elders. I have practiced this many times by the Wenlan River.

"The root of finance and taxation is tax. In terms of adopting a tax system, in addition to direct taxes such as agricultural taxes that we want to inherit, newly developed taxes should try to use the turnover tax system of the old time and space. As for the two-level tax system, there is no need to inherit it -

Our territory is still very small, and it is not appropriate to have two agencies when there are few indigenous tax personnel and their quality is very low. Therefore, for the time being, only the National Taxation Bureau is in control. The local government's finances rely on full appropriations from superiors; as for the public debt for

All Lingao residents are issued, underwritten by Delong, and repurchased by Delong when necessary. Under the current scale, it is not necessary to establish a corresponding market institution immediately, but Delong must make a clear distinction internally, and the audit must be stationed in Delong.

To prevent spam and excessive repurchases, it is necessary to establish a joint financial committee between the Ministry of Finance and the Audit Bureau to make quarterly plans for Delong's regular and non-routine businesses."

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

"Without public debt, there is no currency. How can you learn finance?" Yi Fan was already dissatisfied with Wu Di, so he would just complain directly.

"I didn't say it couldn't be distributed, but it would be over if the Ministry of Finance and Delong changed hands. Don't sell it publicly." Wu Di said, "In a small place like Lingao, is it interesting to do too many extravagances? Don't talk about freedom.

Once you buy it, who can you sell it to even if you amortize it?"

"There are many people in Lingao who have made their fortunes through us. Shouldn't we let them contribute a little? Anyway, they are also secretly transferring their property outside."

"How much can it be? Besides, people are transferring property not because we don't exude bastard spirit." Wu Di said, "We still lack enough confidence in our prospects."

"Okay, you go ahead." Chen Ce said.

"Then there is accounting, which is the basis of the entire economy and finance. Although Lingao currently has hundreds of product lines, it is mainly attributed to heavy industries that use coal, iron, and nonferrous metals as raw materials, and internal infrastructure for consumers, including food processing and cotton cloth.

The light industry mainly includes ready-made clothing, matches, etc., with Lingao residents as the main body, and gradually increases exports to the outside world; and the luxury goods industry mainly focuses on sanitary ceramics, watches, and cosmetics, with export as the main purpose, and gradually promotes domestically.

"Of these three product lines, the first one is the main item that Lingao needs to pay externally, and it is priced in silver and does not directly generate profits. The second kind of raw materials are mostly imported, but the profits from the export part can support the entire industry.

As it continues to develop, internal sales using food stamps as a pricing method will eventually be converted to silver pricing. The third type is supported by the first industry and is one of the main sources of profits. At the same time, Lingao also

There are imports in the pure consumption field: food, population. Food supports the import of population, and the cost of population also includes inspection and quarantine, physical recovery, etc., so this area requires human resource cost accounting, and the cost of population import is determined through detailed accounting.

direction and manner.

"The above accounting is only an overview of costs, and the accounting of expenses requires a large number of basic accountants. In view of the current relatively simple production situation, an accounting department under the Ministry of Finance can be unified to account for each unit, but prepare them separately.

Reports, 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 accounting, finance and taxation, Delong needs it even more."

"I bet most people in the Senate don't understand what you're saying." Chen Ce said.

"Aren't you talking nonsense? The people who understand this stuff are all in the financial department. Doesn't Mr. Ma advocate 'engineers rule the country' all day long? We are also a kind of engineers."

Chen Ce suddenly realized that this guy was very ambitious. His ambition could be seen from the fact that he engaged in the Laoshizi Cheka. He couldn't help but feel wary.

"So I think it's better not to implement your unified accounting. This touches the material planning and allocation system that the Governor has always insisted on." Wu Di reminded him again, "He will not give up on this concept easily."

"I know that." Yifan nodded, "This is a plan, not a final draft. Even if my plan is fully approved, there will be various problems during implementation. I will adjust it when the time comes."

"The last thing is the market, which mainly refers to the financial market," Yifan continued. "Currently, there are joint ventures between the private sector in Lingao and between the private sector and the government. So first establish an over-the-counter market and carry out stock trading under the guidance of the government.

It is a problem that must be solved as soon as possible. Similarly, the external joint ventures of Zichengji, Delong and Leitang can also be included in this market. Zichengji’s presence in Guangzhou can be regarded as the prototype of the Guangzhou Securities Exchange

, However, the stock market is currently only a small pilot in the financial market. For Lingao's fiscal and monetary system, the most important thing is to establish a bond market as soon as possible, starting with the issuance of public bonds. Public bonds can play a role through the fiscal side.

The role of regulating the scale of currency, and Delong also regulates currency on the bank side through the scale of credit; at the same time, the financial market must also include marine and fire insurance institutions. Ocean trade is based on two points, one is the joint-stock system, and the other is the insurance system.

For commodity trading, the cooperative is now the prototype of a commodity exchange..."

"Let's not talk about securities, commodity exchanges, and your insurance companies for now. This is the same as the bond market. The economic scale is too small to do this. And there are not enough customers now." Chen Ce interrupted him.

He further argued, "At least unify Hainan and occupy Guangdong. The more ambitious you are now, the more likely you are to be shot. People on the executive committee may not like Ma Du Gong's theory, but they all believe in 'Simple is

Good theory."

"Okay, okay, I'll simplify it and that's it."

"Director Yi, what you've been talking about for a long time is all theoretical. How on earth are we going to do this accounting and auditing system?" Jin Zhijiao had been silent in the meeting, and now she spoke, "According to what you said, we're stuck."

It is equivalent to shouldering the responsibility of auditing, accounting and statistics, and how to coordinate the relationship with the corporate accounting department becomes a problem."

"I have an idea about this," Yifan said. "The accounting system actually focuses on central enterprises and joint-stock enterprises. Due to the shortage of qualified accountants and the small scale of individual enterprises, we can use the entire Lingao to set up an accounting center.

, handle the accounting data of all Lingao enterprises. All transactions within central enterprises can currently be processed as related transactions. Only import and export generate cash flow. The expense accounting department will be independent to handle the expenses of all enterprises. In addition, another

The Planning and Budget Department coordinates the budgets of all enterprises in Lingao, Guangzhou, Leizhou and Sanya.”

"This discussion is too early," Chen Ce said. "I think as long as you improve the financial systems of each company and collect complete data, you can do whatever you want in the future."

"Okay, does Cheng Dong have any objections to Delong Bank's hiring of bank security personnel?" Chen Ce asked.

He was asking about Du Mo, the office director of Delong Bank - this person belongs to a very small number of people who have not lost a pound since D-Day. He worked in finance, so he became a member of Caijinkou.

After the separation of Delong Bank, Ka Gan worked as an office receptionist and took on the position of office director of Delong Bank.

Du Mo and Yi Fan share many of the same ideas, so he is a die-hard fan of Yi Fan, and he is Yi Fan's basic supporter in Chikari. This transfer came so unexpectedly that he could not refuse it. As for Yi Fan's sudden transfer of Jin Zhi to the organization department,

Jiaocai complained to him quite a bit - the Cheka he imagined was a place like the Independent Commission Against Corruption, not an accounting firm.

"Commissioner Cheng signed it after seeing it. I think this matter will be dealt with in one go at the next executive meeting of the executive committee." Du Mo said that wrapped in a large pile of signatures was a small banking business request.

After that, everyone continued to talk about everything except Fengyue. Yifan felt that he drank too much water and had to go to the toilet.

"I'm going too. Let's go together." Chen Ce said.

In a modern small toilet on the third floor, two men were running water side by side. Just as Yifan let out a hearty moan, Chen Ce whispered:

"Your plan actually means to engage in the State-owned Assets Supervision and Administration Commission. I'm afraid this will lead to the Governor's attack, and Wu De will definitely form an alliance with him - with the State-owned Assets Supervision and Administration Commission, the status of the Planning Institute will be greatly reduced. These two people will engage in

Once we get together, your plan will be very difficult."

"I am aware of this." Yifan continued to maintain his attitude of letting off steam and whispered, "At least nine of the executive committee members are not."

"It's very hanging." Chen Ce expressed concern, "Don't forget, Mr. Wen, even though he was a liberal or a small capitalist in the past, he was actually a planned economist in essence. He is a standardizationist - from this point on

From a perspective, his desire to control is much stronger than that of the Governor. As for Zhan Wuya, an out-and-out engineer, he will definitely side with Mr. Wen. Ma Jia is a slippery man, and this matter has nothing to do with him, so he doesn't need to

Jump out. Others have a similar attitude and focus on soy sauce."

"What about the Standing Committee of the Senate? It's not like the Executive Committee covers everything with one hand."

"Your plan is so complex and professional, how do you expect the people on the Standing Committee to understand it? They can only decide the direction - you want them to decide the amount and allocation of funds, that's no problem. You want them to decide how much currency to issue, the accountant

How to settle the accounts is a professional issue, which is not their business to begin with."

Yifan was silent for a moment: "I still want to give it a try."

"I think it would be better for you to calm down and prepare a simple report."

"I also have simple ones," Yifan said, "Let's do the complicated ones first, let's make some fuss, and then the simple ones, it will be easier." He buttoned his trousers, "Is there anything that is too simple for a while?

The problem is, there will definitely be disadvantages as time goes by. Anyway, I have spoken in advance, and the decision-making power rests with them."

"What are you going to do with the redemption 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 public sentiment, so we must be cautious."

His office is a bit crowded. Most of them are filing cabinets, which are filled with various financial documents and files. In the past, this was the place where all financial information of the Cross Group was collected. As the number of departments increased, there were quite a lot of them.

The files were moved to where they were supposed to go. The office that originally seemed crowded and messy became more presentable.

The furniture is still the earliest made white wood tables and chairs, and the decoration is only a few pots of green plants. Many people hang the calligraphy and paintings of Guademing in their offices, and at least a few plates of Clark porcelain produced in Fujian are hung as decoration.

But there is none here. The walls are dazzlingly white.

Yifan sometimes felt that the hardship and simplicity this person faced in this way were hypocritical.

"Here comes someone." He shouted. A young woman wearing a clerk's dress-like uniform appeared at the door of the office, "Pour some tea!"

"Yes." The secretary withdrew.

"You finally have a secretary." Wu Di flattered him calmly, "You are rare among the executive committee members, right?"

"It's not uncommon. Mr. Wen and the Governor have never had one. Only when the elders can count on their secretaries can I dare to use secretaries. Otherwise, they will be targets." Cheng Dong smiled bitterly. The secretary brought three glasses in a moment.

Kombucha drink.

"This is the only one, so let's do it first."

"It's okay, I just like to drink this." Wu Di immediately drank half the cup in one breath.

Yifan did not drink and went directly to the topic: "To put it simply, it is to issue an announcement to stipulate the deadline for the circulation of silver and copper coins. After the expiration date, all metal coins not issued by us will be prohibited from circulating in Lingao."

Seeing Cheng Dong frowning, he knew that the other party did not agree with his proposal - this was what he expected.

"--This is an administrative method, and it must be supplemented by specific implementation methods. My idea is..."

"Before I tell you what you think, I want to discuss something clearly with you first." Cheng Dong said, "I, including the executive committee, support the exchange of gold, silver and copper coins on the market, but I absolutely do not want the people to

Leave an impression that we are searching for money. The common people will not care about your economic policy or monetary policy. They will only think that you are collecting these for self-enrichment, which is a problem; what is worse is that they will think that we are going to run away.

That’s why we are so desperate to collect gold, silver and copper coins. People’s hearts are hard to maintain and easy to lose. The people have long been deceived by the government into being extremely suspicious. Such a major economic move must be very careful. There must be no way to compete with the people for profit.”

"In fact, there is indeed such an intention——"

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

"Yes, we understand this." Yifan nodded repeatedly, "So after discussion, we tried to use soft means to achieve the goal through commodity circulation and taxation. However, this will last longer."

The specific measures are: all Lingao retail and wholesale channels controlled by the group will use circulation coupons for pricing after the transition period, and will no longer accept silver and copper coins; during the transition period, each store will set up an exchange counter to exchange the collected silver and copper coins for circulation.

During the transition period, double pricing will be implemented, and silver and copper coins will be priced at depreciation to encourage consumers to use circulating coupons...

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