Section 34 Financial Accounting System
"I know that his theory is different from mine. [No pop-up novel website]" 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 cannot It is the accounting office. However, even the current production capacity is 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. The currency bank Returning money is inseparable from finance."
Yifan talks about it enthusiastically, but he is far less enthusiastic about monetary policy than he is about the fiscal and taxation system. He has always called himself the "chief accountant" and secretly calculated that Cheng Dong's financial director is a political affairs officer and will step down in two terms at most. 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 them have actually been implemented now, and some of them 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 currency and go back to physical rationing and The economic structure of barter goes up.”
"If you want to bring it up 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 discuss the matter." As he said this, he glanced around uneasily.
"Okay," Yifan said, "many people just regard taxation as a means of gathering 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 import and export; the market determines whether there is such The place and institution to implement the release and withdrawal of currency determine the continued refinement of the government’s control over currency.”
What he said was not worth mentioning to those present. This is common sense. The reason why Yifan said this was mainly to practice his speech at the formal financial hearing of the Senate... He planned to use this to leave a full and deep impression on the senators. 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 created taxes should try to use the turnover tax system of the old time and space as much as possible. 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 establish two sets of agencies when there are few indigenous tax personnel and their quality is very low. Therefore, for the time being, only the State Administration of Taxation is in control. The local government’s finances rely on full allocations from superiors; as for the public debt for All Lingao Residential Banks are underwritten by Delong and will be 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 excessive 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, you can't pay back the currency. How can you learn about finance?" Yi Fan was already dissatisfied with Wu Di, so he would just complain directly.
"I didn't say it couldn't be done, but it would be over if the Ministry of Finance and Delong changed hands. Don't sell it to the public." Wu Di said, "In a small place like Lingao, is it interesting to do too much flower work? Don't talk about free purchases. Well, even if you amortize it, who can you sell it to?"
"There are many people in our family who rely on us in Lingao, shouldn't we let them contribute a little? Anyway, they are also secretly transferring property outside."
"How much can it be? Besides, the transfer of property is not because we don't exude the spirit of a bastard." 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, such as food processing and cotton cloth. The light industry mainly includes ready-made clothes, matches, etc., with Lingao residents as the main body, and gradually increases exports to the outside world; and the luxury goods industry, mainly with sanitary ceramics, clocks, and cosmetics, with export as the main purpose, gradually expands internally.
"Of these three product lines, the first 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. It continues to develop, and internal sales priced using food coupons are actually eventually 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 field of pure consumption: food and 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 accounting personnel. 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 prepare monthly consolidated statements. At the same time, accounting and taxation are also inseparable. Not only central enterprises need accounting, but Finance and Taxation and Delong need 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 should be seen from the fact that he engaged in the Laoshizi Cheka. I 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, and we will make adjustments when the time comes."
"Finally, there 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. With the behavior of public bonds, public bonds can be adjusted through the fiscal side. The role of currency scale, and Delong also regulates currency on the bank side through credit scale; at the same time, the financial market must also include marine and fire insurance institutions. Large sea 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..."
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"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, but now she said, "According to what you said, we're stuck." It's like auditing, accounting and statistics are shouldered by one person, so 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 the office director of Delong Bank because he had worked as an office receptionist before.
Dumo and Yifan have many of the same ideas, so he is a die-hard fan of Yifan. He is Yifan's basic supporter in Chikari. This transfer came so suddenly that he couldn't refuse it. As for Yifan, he complained about the Organization Department suddenly giving Jin Zhijiao to him... 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.
Then everyone continued to talk about everything except romance. Yifan felt that he had drunk too much water and needed to go to the toilet.
"I'm going too. Let's go together." Chen Ce said.
In a small modern toilet on the third floor, two men were running water side by side. Just when 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'm aware of this." Yifan continued to let 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 is actually a planned economy element in essence. He is a standardizationist... from this point of view 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, they mainly focus on soy sauce."
"What about the Standing Committee of the Senate? It's not like the Executive Committee can cover the sky 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 should be used, how about accounting? Paying bills is a professional issue and should not be their responsibility."
Yifan was silent for a moment: "I still want to give it a try."
"I think you'd better be calm and prepare a simple report."
"I also have simple ones," Yifan said. "Let's do the complicated ones first. Let's make a fuss about it, and then we can get through the simple ones." He buttoned his trousers, "Is there anything that is too simple for a while?" The problem is, there will definitely be disadvantages over time. Anyway, I have spoken up first, 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 officials 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 little crowded. The most numerous filing cabinets inside 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, quite a few files were transferred to where they should have gone. The office that originally seemed crowded and messy became more presentable.
The furniture is still the earliest white wood tables and chairs, and the decoration is only a few pots of green plants. Many people hang paintings and calligraphy works of La Deming people in their offices, or at least hang a few plates made of Clark porcelain from Fujian as decoration. But there is none here. The walls are dazzlingly white.
Yifan sometimes feels that this person's hardships and simplicity in this life are hypocritical.
"Come here." He shouted. A young woman wearing a clerk's frock-style uniform appeared at the office door and "poured tea."
The book was withdrawn.
"You finally have a secretary." Wu Di flattered him calmly, "You are rare among the executive committee, right?"
"It's not uncommon. President Wen and the Governor have never had one. Now I only dare to use secretaries when the elders can count on them. Otherwise, they will be targets." Cheng Dong smiled bitterly. The secretary soon brought over three glasses of 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, we are issuing an announcement to stipulate the deadline for the circulation of silver and copper coins. After the expiration date, all metal coins not produced by us are 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 needs to 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, "Although I, including the executive committee, agree to exchange gold, silver and copper coins on the market, I absolutely do not want the people to Leave an impression that we are searching for money. The 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 major economic measures must be very careful. We must not let the people compete 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. Through commodity circulation and taxation to achieve the goal. However, this will last for a longer time."
The specific measures are: all Lingao retail 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. coupons; during the transition period, double pricing will be implemented, and depreciated pricing will be adopted for silver and copper coins to encourage consumers to use circulating coupons...u! ~!
