The above plan, to put it simply, is a traditional system for local officials to report their work to the court on a regular basis. It had already sprouted in the Western Zhou Dynasty.
In "The Rites of Zhou·Dazai", the upper plan is divided into an annual plan and a triennial plan. At that time, the upper plan was probably limited to oral reports.
However, the results of the Zhou Dynasty official Shiqing Shilu's assessment will not have a decisive impact on the political status of these clan officials.
During the Spring and Autumn Period and the Warring States Period, the princes and kings appointed people on merit, and the officials were no longer all blood relatives of their own families, and the demand for their accountability also increased. The system of assessment finally played its due role.
Later, Qin Shihuang carried forward this system and ordered local officials to report the financial and tax situation within their jurisdiction to the central government in writing at the beginning of October every year.
This written report is the "accounting book".
After all the records from all over the country were collected in Xianyang, the imperial censor of the Qin Dynasty led many people to make a unified audit of these written reports, and reported the results to the emperor to determine rewards and punishments.
Zhang Cang, who once served as the official historian of the Qin Dynasty, is very clear about the entire up-to-down process.
According to the principle of hierarchical management, the officials in charge of each county and township will go to the administrative office of their respective counties with their accounting books, live in the county residence, and accept examinations from the county magistrate.
What is different from Qin is that in the early Han Dynasty, prefectures and states existed in parallel. There were prefectures within the territory, and there were also vassal states with different surnames.
Therefore, the accounting books at the county level must be submitted separately according to different situations.
For those counties under the direct administration of the Han Central Committee, after summarizing the statistical data of the counties and townships under its jurisdiction, they will send accounting officials to Luoyang with the county's accounting books to accept the imperial examinations in charge of the Prime Minister Xiao He.
For vassal states such as Zhao State that are not directly governed by the imperial court, the number of counties under their jurisdiction needs to be sorted again, and then senior officials of the country will serve as accountants and report to the central government on a country-by-country basis.
Although Zhang Cang is young, he is the most senior Zhuxiashi and has rich experience in planning.
Many grassroots officials in Zhao, ranging from county magistrates and county guards to county magistrates, would come to him for advice if they had any doubts.
And Zhang Cang always showed the greatest enthusiasm and took the trouble to give detailed guidance.
After a while, among Liu Jiyuan's group of veteran heroes, Zhang Cang, who had the best background and the highest official position before entering the Han Dynasty, with his unique charm and affinity, actually became familiar with the middle and lower-level officials of Zhao State.
***
At first, these Zhao officials thought that at the beginning of the founding of the People's Republic of China, the accounting books submitted to the central government this time would be like the war-torn years at the end of the Qin Dynasty. They only needed a few simple books and volumes to submit the report hastily.
Unexpectedly, under Zhang Cang's continuous adjustment, the content of the accounting documents became more and more, and the category items became more and more detailed——
It not only covers the governance performance and numbers of each county in the past year in terms of household registration, land reclamation, money and grain taxation, water and soil management, and arrests of thieves, but also
It actually includes territory, cities, maps and terrain.
When several county magistrates came to Zhang Cang to complain with grim faces, he always persuaded them seriously that these additions were well-founded.
According to the gossip he brought from the Imperial City of Luoyang, the imperial court was planning to make drastic changes to the previous dynasty's accounting system. From now on, every year's accounting books would include information on mountains, rivers, geography, local customs and products.
“It has to be added sooner or later, so it’s better to do it all this year.
In this way, when your names arrive in Luoyang and are placed in front of Xiao Xiangguo, you will also leave a good impression on him. "
Zhang Cangshen said mysteriously, and all the county officials looked convinced.
If Xiao He really falls into Xiao He's eyes, the situation in the future may not be limited to the Zhao country.
After appeasing the grassroots officials, Zhang Cang also did not forget to appease his peers at the same level.
He specifically hinted to Zhao Xiangguang that the reason why the emperor sent him to assist was that he planned to use Zhao's great plan this year to set an example for other vassal states and let the world follow suit.
"So, the king is married to a princess and is also the king of Zhao. It can be said that he is both dear and noble.
You elders must help him achieve perfection and save face for the State of Zhao. "
Zhang Cang's face was full of sincerity and he thought about Zhang Ao from the bottom of his heart.
Such a complicated and detailed plan has already touched the nervous nerves of Guan Gao, Zhao Wu and others.
However, Zhang Cang was an important person valued by the emperor, and he had unequivocal authority on this matter. After some discussion, the kings and ministers of Zhao State had no choice but to do their best to comply with the instructions.
***
"Have you ever thought that in addition to handing over accounting books to the imperial court, Zhao State can hand over something else?"
Lu Shizhi looked around at the drunken people at the table and asked Zhang Cang casually.
"Anything else?"
Zhang Cang was puzzled. In this accounting book, except for the things flying in the sky and the things buried underground, he had tried his best to write down every plant and tree in Zhao's land.
"There are still people. Zhao Guo can still make friends."
"Who should I hand over? Isn't there enough people in the imperial court?"
"This is different.
When more people were handed over to the imperial court, Zhao had fewer people. "
Lu Shizhi winked at him, picked up a peeled Changshan Zhending pear, put it in his mouth, and repeatedly praised it as "so sweet."
Zhang Cang thought for a moment and guessed what he meant. He suddenly raised his head and stared at him with a solemn expression.
"This move can be called a blow to the bottom of the cauldron."
Yes, this trick to pull out the fire was the idea of my younger sister, Lu Pheasant.
***
Before leaving Luoyang, Lu Shizhi went to the Beigong to visit Lu Yuan and bid farewell to the queen.
The queen and he stood under the tall green paulownia tree in the courtyard. The breeze passed through the huge and dense leaves, making a slight rustling sound, mixed with the chirping of cicadas, and it was like a vibrant early summer scene.
After a while, the queen spoke first,
"Second brother, there are so many things going on when we go to Zhao Di that we have no way to start. Everything depends on you."
"Yes, I can make my own judgment.
Regardless of anything else, the most important thing is to open up the post road so that news from Zhao can reach Luoyang Palace in time. "
The Lu family brothers and sisters are nothing in the pool, and the tacit understanding they have developed since childhood is unparalleled.
The post road mentioned by Lu Shizhi is a safe postal document delivery system that is not subject to intervention by Zhao people.
"Well, you can use Lu Yuan's name to find a solution from Zhang Cang.
There may have been such an arrangement between him and His Majesty. "
Lu Pheasant replied, looking up at the tall and lush green tung trees, reaching out and caressing the gray-green tree trunks, thoughtfully.
“I never expected that the plane trees in Luoyang would grow so well.
The phoenix is singing on that high hill. The phoenix trees are growing and the sun is rising there. "
These are two lines from the Book of Songs, which describe the lush green parasol trees on the high hills and the melodious phoenix singing in the morning sun.
"Second brother, the plane trees in Luoyang City have grown, it's time to attract the phoenix."
She suddenly turned her head, with a smile on her face, but the glint in her eyes appeared and disappeared.
"you mean--"
"Yes, I want to attract phoenixes step by step from all over the country, especially from the vassal states."
The Phoenix she thinks of can be divided into two categories, one is the talented people, and the other is the rich and powerful.
"How to introduce it?"
"I have thought about it for a lot of time, and I need to adopt two methods, one is called Chaju, and the other is called emigration to enrich the people."
