Crown Tang emperor

But even so, Li Tong didn't want to give up his dominance in it, so how to set a tone requires a suitable opportunity.As for the just-concluded World Expo, it is an excellent opportunity for all the companies involved in accounting and checking.

In the early Tang Dynasty, the fiscal revenue of the imperial court showed the characteristics of diversity, so various matters belonged to each department.Needless to say, the four Caos of the Ministry of Household Affairs, Taifu, Shaofu, and Sinong also have related tasks, and the separation of powers is trivial, and it often happens that one thing is shared by all the yamen.

Ordinary people may not feel the cumbersomeness brought about by this kind of miscellaneous distribution of duties, but most people in later generations have the experience of traveling to various civil affairs departments for one thing, and accumulating piles of report certificates.Ordinary people complained endlessly because of this, but one can imagine the cumbersome procedures of the imperial court.

The various companies involved in the World Expo are the focus of attention in the current situation, and the personnel and resources are fully utilized, but the relevant auditing process is still slow.

Although the reports from the various divisions are quite gratifying, the real measurement process is still circulating among the divisions. After more than a month, all kinds of financial profits and incomes still only exist in the account books and are scattered among various departments. Most of the money is still not included in the warehouse that can be used as expenses.

In the usual season, other officials who are not involved in the finance department would just watch the fun, and by the way, feel lucky that their duties are idle.But as time entered the cold winter months, the atmosphere in the court gradually changed.

Every New Year's Eve, all the divisions go on strike to rest and celebrate the festive season together.And the imperial court also gave gifts to show their grace.The various rewards at the end of the year are also important income beyond the salary of officials, which is directly related to the quality of the New Year's Day.

Due to the hype of the World Expo this year, the prices of various items in Chang'an City have risen to varying degrees, so the officials are also eager to receive gifts as soon as possible and live a good year.

But now the audits of various departments have not yet been completed, the money and benefits have not yet been put into the treasury, and the various year-end benefits have not yet been finalized.This naturally caused the officials to complain unceasingly, as it was a matter of their own pockets, and they all commented on the financial secretary's procrastination and inefficiency.

Taking advantage of the public opinion of all officials, when the court meeting was held on the first day of the twelfth lunar month, the imperial court used the Minister of the Ministry of Households to assist the Yuan Dynasty to dismiss the political affairs, transferred the Minister to Youpushe, and the ambassador of Gouji. The master book Gouguan, specially set up the idle residence of the official government office as the Gouyuan, sealed off the case documents of the financial department's office hall and stored them, and moved them to the Gouyuan to pass the case inspection.

At the same time, Zhonglang of the Neiwei appointed Guo Da as the envoy of the Gouyuan to arrest and inspect, and gathered eight hundred elite soldiers from the Neiwei and Jingying as the Gouyuan to arrest and inspect the army. , After the personnel verification was correct, the case was transferred to Dali Temple for trial and sentencing.

Chapter 0978 seals the government and locks the treasury, prosecutes the rape

The personnel decree issued by the Richao Club on the first day of the twelfth lunar month really smells like thunder on the ground.Not only the financial officials were greatly shocked, but even those court officials who originally criticized the financial officials for their low administrative efficiency also felt that a storm was about to come.

The Tang court had a complete set of document checking system, which was roughly divided into self-checking and other checking.The master books of the divisions are the inspectors of the divisions, who are responsible for the inspection of the documents produced by the department's administration. They are reported quarterly, and the capital of Shanghai cooperation is inspected every year by the provincial capital of Shangshu.

As for other checks, systematic checks are carried out by the department specialized in checks. The most important department for financial checks is the Bi Department under the Ministry of Punishment.Therefore, Bibu claims to be well aware of internal and external funds, and it is the most important and last financial review agency of the entire imperial court.

This arrangement also reflects the idea of ​​decentralization and checks and balances among the three provinces and six ministries. The ministries are in charge of financial inspections, but they do not have the power to budget expenditures.

Although the power of hooking is unique, it is only a Cao under the Ministry of Punishment, and has neither law enforcement nor administrative power.In order to fully exercise its power of inspection, it still needs the cooperation of the Ministry of Finance and the Department of Warehouse in the Ministry of Accounts. Every time there is a hidden leak, it needs to be investigated by Yushitai and Dali Temple.

Theoretically speaking, both internal and external officials can be counted as subordinates and colleagues of the Bibu, but in fact, the Gouguans of all divisions have their own superiors, and they have no subordinate relationship with the Bibu.Therefore, among Zhujingsi, Bibu is quite special. It is called Dusi, and there is another nickname that is not very nice, that is Zhifen.

For such a huge regime as the Tang Dynasty, the financial revenue and expenditure generated every quarter and every year can be described as vast, and the results of these administrative procedures are presented in documents. It is conceivable that the total amount of documents that the Ministry needs to check is huge.

Financial auditing also needs to maintain relative independence. There are only so many officials in the Ministry of Finance, so as long as you sit down, you will be overwhelmed by Wenshan Wenhai, and it is no different from entering the graveyard in advance.It can be seen that when the officials gave the divisions nicknames, they were also full of wicked humor.

Previously, the courtiers were worried about the slow efficiency of the finance department. It was because after the various divisions were self-contracted and transferred to the capital province, according to the procedure, the Ministry of Finance needed to conduct a collation inspection before the various financial benefits of the World Expo could be included in the treasury and paid out.

There are so many money matters involved in the World Expo, and it took more than a month for the various departments to conspire to settle. If the relevant documents are transferred to the paper grave of Bibu, it is afraid that there will be no conclusion in March next year.It is only natural for the courtiers to feel anxious when they see gold mountains in front of them, but due to the limitation of the process, they cannot share a little bit of profit.

Now the imperial court has specially set up the Gouyuan, with two ministers as envoys, to bring together various divisions to make inspections, and the efficiency has naturally increased, which can be regarded as a practical emergency need.

And to put it in a darker way, the original procedures of the various divisions to check themselves are so slow, and the money matters involved are so amazing, whether it is to check the gains and losses or to smooth the accounts, it is really suspicious.

Long before the imperial court announced the decree, in fact, the censors of Yushitai had already moved after hearing the smell, haunting the halls of the various divisions and the mansions of the officials of the finance department. A few fat sheep came out.

If the government decree only stops here, most of the officials will take it for granted.But in addition to the function of procuring inspections, this procuratorate actually allocated armored soldiers, which is equivalent to having a certain amount of law enforcement power, which has to make people feel awe-inspiring.

Although there are many Cao Divisions in Beijing, Central and Taiwan provinces, few can directly control the military power. Even the Political Affairs Hall and the newly established Privy Council in charge of military affairs must go through other procedures to dispatch troops.However, the newly established Gouyuan can directly raise soldiers under the yamen, so the danger increases sharply.

Seeing the awe-inspiring appearance of the officials, Li Tong couldn't help but smile slightly.Wealth has always been the foundation of a country, especially because the series of income derived from the World Expo are new sources of income in addition to the original government revenue, no matter how important it is, it cannot be overstated.

The income from commerce and trade is different from the tax income in the past. The registered households in the world have their own fixed number of acres within a certain period of time, and the check and check on this can be carried out according to the process.

However, one of the characteristics of commerce and trade is its high liquidity. If the old method of supervision is used again, even if any problems are found, the relevant personnel and criminal evidence will have disappeared.

Therefore, financial management and auditing in this area must be flexible and efficient, and for this reason, all powers are pooled in one department.

The two civil and military envoys of Gouyuan worked together, Ge Fuyuan and Zhu Jing were candidates with high official morals, and Guo Da was his absolute confidant.In order to avoid the situation where the prime minister was in charge of Dianbing, he also deliberately dismissed Ge Fuyuan from his position.

From the period of Emperor Gaozong, the left and right servants of the Shangshu joined the Tongzhongshumen to participate in politics. In the Kaiyuan period, those who did not join the political number were not prime ministers, but only provincial and direct matters.

In normal seasons, if the court made such a new personnel decision, there would inevitably be a dispute.

For example, the establishment of the Privy Council took a long time. From the Xingtai period, small divisions were set up separately. It was not until Zhang Renyuan entered the court last year that the Privy Council was formally established. It took another year for the official affairs of the companies to be included in the first court.

As for the establishment of the earlier Jiyingguan, it is still an embarrassing existence at present, and it is still rejected by the old organization.

For example, in the Dongjiquan election that started not long ago, Li Tong proposed that the academic records of the scholars in the Jiyingguan should be injected into the official funds, but was opposed by the election secretary and the prime ministers.As for the reason, it is that although the members of Jiying are accompanying and serving, but their merits are not outstanding in the court system, and the affairs are not clear in the rules and regulations.

The courtiers objected for a very legitimate reason. The Jiying Hall is now only a close servant to prepare questions, not even a real courtier. The two bachelors, Li Qiao and Ma Huaisu, are in other positions. There is no serious official body, and it is really impossible to record the assessment.

If even such an existence is included in the official resources to be awarded, then the selection criteria will be destroyed.There is no way to reflect the gold content of such official assets, and it is inevitable that they will be ridiculed by fake eyes.

Even as an emperor, there are rules that cannot be avoided. The significance of the existence of the system is not only whether it can be effectively implemented, but also to provide a standard of right and wrong.

There is also a notable example here, that is Liu Yizhi, the prime minister in his early years.

Liu Yizhi was born as a bachelor at the North Gate, and he was originally a confidant of the queen, but he was killed on the eve of the Wu Zhou Revolution because he opposed Wu Zetian's title system. ".

People's identities and positions are different, and the persistence they uphold is different.Liu Yizhi's North Gate was lucky, and after he became the prime minister, he had to maintain the system of Zhongshu and his disciples.Although it was inevitable that he would die in the end, it can be declared that he was killed unjustly rather than guilty.

The reason why Li Tong was able to set up the Gouyuan in one step this time without being opposed by the prime minister and the officials was because the Gouyuan was dealing with new problems that the old system could not handle, and the second reason was that this matter was indeed imminent. The stakes are high.

If these conditions did not exist, there would probably be two or three outspoken people in the court at the moment, and even Zhu Jingze, a principled Xiantai chief, would probably resist his appointment.

The official system of the Tang Dynasty is complete, and it is not an overnight effort to carry out comprehensive reforms. Moreover, in the absence of real needs, there is really no need to over-mutilate the system that already exists and is still functioning.

Regardless of the Privy Council or the newly established Gouyuan, Li Tong's main intention is not to set up a new institution, but to instill a concept in the imperial court, that is, to set up a court when something happens, and to work together to avoid the original cumbersome schedule. Manage affairs in pieces, reduce administrative costs, and improve work efficiency.

As for how many new administrative units like the court should be established, there is no need to deliberately pursue them.Only when the same affairs that occur frequently need to be set up repeatedly, is it finally considered to be retained as a permanent institution.

At present, the central system still needs to be adjusted, so the establishment and dismissal of the court and the appointment of relevant officials are naturally in the hands of the sage Li Tong.In the future, when the central adjustment is stabilized, it can be gradually allocated to the Zhengshitang.

After the end of the early court, Shengjia returned to the inner court, and summoned the prime ministers and provincial officials in the Yanying Hall of the inner court to continue discussing affairs.

This kind of situation can also lead to a more important decision-making system in the middle and late Tang Dynasty, that is, Yanying Zoudu.

In the mid-to-late Tang Dynasty, local vassals and towns were separated, the power of the central government was weakened, and the emperor was often held hostage by eunuchs. As the highest decision-making body for national government orders, the Zhengshitang had already existed in name only.The emperor often summoned the prime minister and ministers in Yanying Hall to discuss and make decisions on state affairs.

In fact, this form has existed for a long time. As early as Gaozong's period, he often summoned the prime minister to discuss matters in Yanying Hall.In the process of abolishing the king and establishing the military, Chu Suiliang fiercely opposed the abolition of the empress and angered Wu Zetian, and shouted "Why don't you kill this dog", which happened in this scene.

The reason why the emperor did not summon officials or participate in political affairs hall meetings in the outer court was either because of insufficient prestige, lack of complete control over the affairs of the court, or because the things to be done did not conform to the public opinion of the court, so naturally he would not go to the outer court The home court of the courtiers, the Hall and the Political Hall.

Li Tong's situation does not belong to these two types. He is too authoritative, so he is too lazy to pursue formality. Yanying Hall is located in the inner court, and he can go home after talking about things. Regulation.Not at home, after all, not comfortable enough casual.

Of course, if you want to present this kind of spectacle, you have to save face from your subordinates.For example, Zhang Renyuan, who had just visited the prime minister last year, Li Tong couldn't invite him even after he had prepared a meal.But now Zhang Renyuan is much more well-behaved, and now he still feels sick when he sees barbecue.

Not to mention the performance of the Yanying Palace, the officials of the foreign courts still have not shaken off the shock of the establishment of the Gouyuan after the dispersal of the dynasty.Especially those officials of the relevant departments, their government offices have been blocked, and they have nowhere to go, so they have taken their annual leave in advance.

But they were not very happy about the early vacation. The court suddenly came up with such a trick, which caught them off guard, and many things had not yet been completed.

In particular, some officials who are not very clean are even more worried at the moment, worried that the problem will be found out, and they don't know the extent of the court's investigation and punishment, and their hearts are full of worries and mixed feelings List.

As Guanglu Shaoqing, Li Longji couldn't help worrying at the moment.Although Guanglu Temple is not a pure financial secretary, it is responsible for organizing the food garden for this World Expo, and it is also deeply involved.Moreover, the amount of materials involved in the daily work of the Guanglu Temple Headquarters is considerable, which also falls within the scope of this inspection.

Li Longji's new appointment as official, coupled with a sense of crisis in his heart, did not take advantage of his current position to seek personal gain.However, in order to please his aunt, Princess Taiping, he also carried out some illegal operations. The subordinate Wang Renjiao took advantage of this shareholder style to withdraw thousands of cash.

Generally speaking, these problems are not too big. With such a large amount of money going in and out, the recipients can be said to have oiled their hands.

Compared with other people, Li Longji can even be said to be innocent. As far as he knows, Cao Guogong Li Bei, who is also an officer, made nearly a thousand urns of wine from the Liangming Office and sold them as slaves in the garden. The amount of tens of thousands of coins has been added.As for other items, it is impossible to know.

Compared with some greedy officials, Li Longji's ambition is more ambitious, and he does not want to tarnish himself because of mere money matters.But in this troubled world, it is difficult for him to keep his absolute innocence, so after retiring from the court, he is also very sad.

After he bypassed the Longwei Road, he was about to leave the palace straight away and ordered his servants to inform Princess Taiping, Wang Renjiao and others to pack up the finishing touches, but just as he walked out of the palace gate, he saw Cao Guogong, who had been treating him coldly, standing in front of him. The side of the palace gate waved to him with a smile.

"Since the king of Linzi entered the palace, all the staff have been busy with their duties, and there is little leisure time to make friends with each other. Finally, with the favor of the king, I shifted the affairs to another department, so that all the staff I am working on can escape the redundant work. If the king has nothing else to do this day , might as well move to help the old man, and gather in the garden with all colleagues in the department."

Cao Guogong looked at the king of Linzi and said with a smile, raising his hand to invite.

In a blink of an eye, Li Longji saw that Cao Guogong was not the only one present, and there were several senior officials standing behind Cao Guogong, so he knew that he was planning to meet his colleagues and speak with one voice.He himself was also suffering from such troubles, so he also nodded and said with a smile: "I will stick to my wish, but I dare not ask for it."

After King Linzi agreed to go to the banquet, the group did not leave the palace gate because there was another important person, Xu Junchen who was also Guanglu Shaoqing, who did not come.

But the group of them waited for more than half an hour, but Xu Junchen's figure was not seen for a long time, and even the remaining officials at several other palace gates came to tell him he was gone.Cao Guogong gradually became impatient, and said coldly: "Xu is not in harmony with the crowd, so there is no need for him to be a member, and delay us and other gatherings for entertainment."

After all, he boarded the car first and didn't wait any longer.However, Li Longji had a good impression of Xu Junchen. After thinking for a while, he stepped forward to ask where the meeting was, and then ordered his servants to stay here and wait before getting on his horse and leaving with his colleagues.

However, this group of people didn't know that Xu Junchen, who they had been waiting for for a long time, was currently wandering outside the Zhongshu Provincial Office, looking inward constantly, until he saw Li Qiao, a member of the Zhongshu She, walking out of the government hall, and then hurried up. He took out a copy of the memorandum from his body and said: "Will Bachelor Li go to the Jiying Hall to deal with it? A few self-recorded current affairs, I implore Li Xueshi to present it for the imperial review."

Xu Junchen, as the Guanglu Shaoqing of the fourth rank, has the right to give speeches, but the chapters need to be pre-attended by Zhongshu.Right now Li Qiao is outside the official office, so naturally he can't receive the notice, and he doesn't go to pick it up when he sees it, and is about to turn around and go back to the office, but is held back by Xu Junchen.

"The matter here is quite urgent, and I dare not take it easy, otherwise I will present it along the road."

Xu Junchen still had a friendly smile on his face, but Li Qiao heard something unusual. After glancing at Xu Junchen, he felt a chill in his heart for no reason. After thinking for a while, he raised his hand and took the document from Xu Junchen. , and said in a low voice: "Daozuo accepts the words, and you can't play them. As for whether the saints read or not, I dare not make suggestions."

"Understood, understood! There is Bachelor Lao Li!"

When Xu Junchen saw Li Qiao took the document, the smile on his face became wider, and he saluted and thanked Li Qiao before turning around and leaving.It's just that brisk walking and outstretched arms, no matter how you look at it, there is a sense of déjà vu that a wolf is aiming at the target and is about to hunt.

Chapter 0979 new law, current standards

The people in the outer dynasty were often panicked by the establishment of the Gouyuan, but the performances of the Yanying Hall in the inner dynasty had little to do with this.

Finance is a systemic issue, and financial review is only one aspect. In addition, there are financial budgets and legislation, tax collection, government property management, property storage management and use, and market and price control, etc. Various administrative matters.

Now that the Procuratorate is in charge of procuratorial power, there is no need to talk about it in Yanying Hall, the highest decision-making occasion, and the focus is on discussing other financial matters.

After the sage and all the members sat down, Yao Yuanchong, the servant of Zhongshu, raised the first topic: "Xiangzhe's country's expenditure shall be based on the amount needed to judge. This autumn's expenditure measurement is also based on the old rule, but After the World Expo, the previous law has been abolished, and it is urgent to make a quick change before it can become the political standard of the states in the coming year."

Expenditure budget is the foundation of a country's administrative maintenance in the coming year, and it is the most important financial plan for the year.According to the original administrative process, the annual accounting books collected by the school offices are sent to the Ministry of Finance for budgeting for the next year. This procedure must be completed before October 31.

After the finalized case is formed, after the grand ceremony on the first day of the first year, it will be sent to the envoys of the various prefectures in the form of imperial edicts, and they will return to the prefectures as the guidelines for the next year.

The reason why the World Expo is scheduled to be held in September and October is not only that the tribute is ready for this season, but also to cooperate with the planning of the expenditure plan.However, this year's situation is too special, because the scale and duration of the World Expo have seriously exceeded the standard, which makes Shangshu's provincial and branch plan completely irrelevant to such a huge piece, making it difficult to implement.

Among other things, the various local tax revenues generated along the passage of commercial goods are not reflected in the budget plan at all, so will this part of the revenue be collected by the local government?Pay or not?

This question raised by Yao Yuanchong is quite serious. Now it is the beginning of the twelfth lunar month, and there is only one month before the grand ceremony of the Yuan Dynasty. The audit of financial affairs must be completed, and a new expenditure budget must be made.

As soon as Yao Yuanchong finished speaking, Yang Zaisi, who was promoted to be a servant because of the two incidents, sighed: "The sage enjoys the prosperity of the country, and his treasury is abundant, which is more beneficial than the past. Apart from the amazing world, it is the suffering of the servants. The annual expenditure comes in and the judgment is made, but the current financial situation is not guaranteed, so what is the basis for the judgment?"

Hearing Yang Zaisi's words, Li Tong, who was sitting on the imperial bed, had a somewhat smug smile on his face.

Or say that Yang Zaisi, an old guy with a high emotional intelligence, pointed out the problem, and he didn't forget to flatter the saint: Our saint is too awesome, so much money has been brought in, so everyone can't worry about it. Knowing how to spend it is really bad!

However, the two prime ministers raised the problem of living within their budgets, which is really not easy to solve.

Datang’s financial budget follows the principle of living within one’s means, and calculates the expenditure in the coming year according to the amount of income. This is also a principled idea of ​​national finance throughout the ages.

If you want to live within your means, you must first ensure that the country's overall income is measurable.

Naturally, this was not difficult in the early Tang Dynasty. The imperial court implemented the land equalization system, with a constant number of acres and population, and there would not be too much variation in the income from rent adjustments. Calculate the income clearly, and then make an income and expenditure plan for the coming year based on this.

However, since the reign of Gaozong, the destruction of the land equalization system and the prevalence of corvee have made the originally controllable fiscal revenue uncontrollable, so that other miscellaneous taxes have to be increased to maintain a relative balance.

In the Kaiyuan period, the situation of Duzhi became more severe.With the deepening of household registration work of all parties, the population controlled by the imperial court has nearly doubled, and the scale of new land grants and land reclamation has also increased. The originally relatively constant rent adjustment income has also increased. This year's expenditure is no longer sufficient. For next year's reference.

Not to mention, with the development of commerce and trade, commercial taxes and the profits of various government-manufactured industries surged, which directly impacted and changed the basic pattern of the imperial court's fiscal revenue.

In layman's terms, the fucking money comes in so fast that it makes people feel at a loss!

An increase in fiscal revenue is naturally a good thing, but from the perspective of the country's overall administration, it is a sweet burden. What kind of effective management should be implemented to turn this part of the fiscal increase into a real increase in national strength? The imperial government is also a great test.

Failing to do this, the growth of wealth can also turn a good thing into a bad thing.Not to mention a country, even if ordinary people get rich suddenly, if their intelligence and character are not enough to control, their behavior will become crazy.Teacher Fan Wei of Old Versailles has a deep understanding of this.

"Measurement of expenses is the foundation of state affairs. Rich harvests are no longer a temporary problem. In addition to the common law, there have also been reforms over the years. They are aggregated into ropes and innovated. Since the revenue of the treasury is already immeasurable, it is better to use the cashiers of all the officials. Based on this, it is judged!"

When it comes to Versailles, Li Tong is not far behind.

The financial principle of living within one's means has a long history, but ancient methods do not necessarily mean they are good.As society progresses and resources become more and more abundant, this kind of thinking is no longer suitable. It is also the choice of the times to replace a standard as a measurement scale in the administrative process.

Stop pretending, showdown, I am a millionaire, I need a better way to manage my wealth!

When Li Tong proposed such a change of thinking, the minds of the officials were also opened up, and they began to speak out one after another.It's not that they don't have similar ideas, but the saints don't set the tone, and they don't dare to speak out.

Expenditure is the budget of revenue and expenditure and policy policy for the coming year, in other words, it is a prediction based on the situation that has already occurred, and the basis for making a judgment is that the smaller the natural variable, the more realistic it can be.After locking in the affairs and expenses that need to be carried out each year, the rest of the finances is income.

In this way, the local government does not need to rack its brains to increase income and increase production to improve political performance. To maintain the current state, after deducting administrative costs, all other financial items will be turned over.

This kind of idea of ​​branching will cause another phenomenon, that is, the space for variables left to local governments is too small, the vitality is insufficient, and at the same time, there is almost no adaptability.

But this is not considered a shortcoming, but helps to consolidate the authority of the central government.If you are too good at playing locally, how should my center exert management?

As for the variables of natural disasters and man-made disasters, this is not reflected in the expenditure budget. As long as the court maintains enough financial reserves to deal with variables in a timely manner, there will be no major disturbances.

Insufficient local initiative requires the central court to be more flexible and efficient, and to grasp changes in local conditions in a more detailed and comprehensive manner, so as to adapt to the overall development of society, and not to be dragged down by low administrative efficiency.Even in some fields with frequent variables, it is necessary to form a top-to-bottom, consistent vertical management.

The reform of the system needs to be in line with the background of the times. At least it is necessary to figure out what problems need to be solved and what needs to be managed.

Speaking of this point, one person has to be mentioned, that is Li Linfu, the treacherous prime minister in the heyday of Tang Dynasty.

Although Li Linfu has a great reputation for treachery, his ability to govern is quite good. The "Long Xing Zhi" compiled by him in the Kaiyuan period is an important program for the financial reform of the Tang Dynasty, and even has a great reputation in the ancient financial history. small meaning.

In the early Tang Dynasty, the government’s expenditure budget was based on real objects. In this way, the expenditure plan included the collection, transportation and collection of rent-adjusted tributes receivable in the coming year, and the purchase of materials other than the government’s collection was called The remainder of the discount, as well as the expenditure of the fiscal revenue of the current year in the next year.

As a result, the confiscation and purchase of various objects between the local government and the imperial court required document communication.Millet, rice, and six kinds of silk fabrics were included in the items specified by the imperial court alone, and there were even more types of items that needed to be purchased with tax discounts.

With the recovery and development of social productivity, there are more and more items of materials involved in finance, and they all need to be reported from top to bottom, so that the accounting project is cumbersome, and each state accounts for more than 50 sheets of paper.

The "Long Xingzhi" stipulates that the fixed part of the annual revenue and expenditure of the states will be made into a custom book, and there is no need to change the book year by year, and only the expenditure of the fiscal revenue of the year will be accounted for, which will save a lot of money. accounting process.