"What!? Those accountants sent to the Account Department to check the accounts can't understand the accounts of the Account Department? How is that possible?! They are all the best accountants in the capital!"
That evening, in Huang Mansion, Huang Yourong looked shocked and asked loudly to Zhang Bingwen, who came to Huang Mansion to report the situation. [No pop-up novel website] Zhang Bingwen smiled bitterly and said: "My lord, do you still remember that four or five months ago, the Ministry of Accounts requested an order from His Majesty to change the accounting methods of the Ministry of Accounts and redo the accounts of the Ministry of Accounts? What? What? In this way, the accounts can be detailed, it will be more convenient to check and record accounts, and it can also increase the turnover of money in the treasury. Then His Majesty also approved it. We didn't care at the time, thinking that no matter how we changed the new accounts, it would be fine. Not much has changed. Who would have thought that the Accounts Department actually created a new accounting method? The accountants we sent to check the accounts simply couldn’t understand this new accounting method, and now they still need people from the Accounts Department Go teach them.”
Speaking of this, Zhang Bingwen looked even more aggrieved.
He and others excitedly went to the Account Department to check the accounts, but in the end they had to ask someone from the Account Department to teach them how to check the accounts! This kind of thing is too humiliating for Zhang Bingwen!
Thinking of the unabashed sarcasm in Jiang Qian's expression is still vivid in his mind, and Zhang Bingwen is even more resentful!
……………………
The time was pushed forward to the afternoon of the same day, in the Yamen of the Ministry of Household Affairs.
When Zhang Bingwen saw Jiang Qian again, Jiang Qian's expression was just like when he left before, half-smiling but not smiling, implying deep sarcasm and disdain.
After seeing Zhang Bingwen, Jiang Qian pretended to be confused and asked: "Huh? What's the matter with Mr. Zhang summoning the official? Didn't you just say that there is no need for the official here? Why did it happen after such a short time? Did you call the subordinate?"
Seeing the sarcasm on Jiang Qian's expression, Zhang Bingwen suppressed the anger in his heart, pointed at the account books of the household department and asked Jiang Qian angrily: "Master Jiang! What is going on with the accounts of your household department? Why are they so common in the world? The accounting methods are different? The accountants I brought here can’t understand them?”
Jiang Qian suddenly said: "Oh? You are talking about the accounts of our household department. Mr. Zhang, you also know that our household department is in charge of the world's money and food. There will be more than ten transactions of money and food turnover every day. If we follow the ordinary accounting method, no matter what Both accounting and auditing are too cumbersome and cumbersome, and can easily be manipulated. Therefore, in view of this, my Lord Shangshu created a new accounting method. Not only the amount of accounts, but also the turnover of money and food are also more detailed. There are many, and it’s very convenient to check and keep accounts.”
Speaking of this, Jiang Qian was puzzled and said, "I remember that the Ministry of Revenue used this new method to redo the accounts about five months ago. The imperial court also discussed this matter, and His Majesty also favored it." That’s right, why don’t you know, Mr. Zhang?”
Zhang Bingwen said angrily: "Of course I have heard of this matter, but the accounting methods have changed so much that the accountants under me now can't understand your accounts at all! How can I check the accounts? ?!”
Jiang Qian looked aggrieved and said: "When I left just now, I reminded you that the accounting method of the Ministry of Accounts is somewhat different from that of the people. If you don't understand anything, please send someone here." Just ask the official. But your lord, you are full of confidence and dismissive of the official's proposal. At that time, the official thought that your Excellency is knowledgeable about the past and present, and is familiar with the accounting techniques of the Ministry of Accounts. How could you have thought that Your Excellency You don’t understand at all?”
Although he said that, seeing the anger in Zhang Bingwen's expression, Jiang Qian was a standard villain, but at this time he was secretly laughing in his heart, feeling that he was playing with Zhang Bingwen in the middle of applause, and he was proud of it.
But more than anything, I still admire Zhao Junchen.
…………
At the beginning, Zhao Junchen taught Jiang Qian the accounting methods of later generations, and asked the officials of the Ministry of Household Affairs to redo the accounts of the Household Department according to the new accounting techniques. At that time, all the officials of the Ministry of Household Affairs were in great distress. You must know that there are How many accounts? How much energy and time will it take to redo the accounts?
But Zhao Junchen insisted on this and explained that if the accounts were redone according to the new accounting method, the Ministry of Accounts would no longer be afraid of the court auditing the accounts from now on. After all, only people in the Ministry of Accounts could understand the new accounts. If the imperial court sends someone to the Ministry of Accounts to check the accounts, the Ministry of Accounts will have to teach them how to check the accounts. At that time, as long as some things are ignored during the teaching, how can the auditors still find out if they have just come into contact with this new method? Loopholes in the Accounts Department’s accounts?
"It is convenient and trouble-free to follow the accounting methods of the predecessors, but everyone knows how to make accounts and how to check accounts, so to create a new accounting method, it is up to us to explain the rules and let others Comply with it so that you can get the maximum benefit and be safe from any worries.”
Jiang Qian now deeply agrees with Zhao Junchen's words.
Nowadays, with the reconstruction of the accounts of the Ministry of Accounts, the money and food holes in the accounts of the Ministry of Accounts are no longer filled by old methods such as "increasing expenditures", "increasing losses" and "false reporting of items", but It has become a new method commonly used by later generations when making false accounts, such as "change of income and expenditure items", "selective apportionment", "early and delayed recognition of income" and so on.
For these new methods, if no one gives detailed guidance, ordinary accountants will not be able to find anything at all even if they understand the accounting methods of the accounts department. Even if you are willing to study it deeply, I am afraid it will take many years of careful study before you can understand it slightly.
And these methods are exactly what the Ministry of Accounts relies on now that they are not afraid of people checking their accounts.
…………
Just when Jiang Qian was secretly proud, Zhang Bingwen became even more angry. He felt that everything he did was not going well and said loudly: "I have been ordered to check the accounts of your household department, but your accounts are not visible to anyone." Understand, what do you think we should do?! This is an imperial edict, and the accounts of the Household Department must also be checked! Your Household Department is playing tricks on me like this, be careful of me impeaching you to His Majesty!"
Jiang Qian looked helpless and said: "How can our Account Department be playing tricks here? Since the accountants under you can't understand the accounts of the Account Department, then just send someone to teach them. These accountants under your Excellency After all, they are all old masters of accounting, they are familiar with this and have rich experience. I am afraid they can learn the most basic accounting methods in a day or two."
Anyway, according to the most basic accounting methods, nothing can be found at all.
Jiang Qian understood this, and Zhang Bingwen could also think of it.
Zhang Bingwen snorted softly and said coldly: "I just understand the most basic accounting methods, how can I find out whether your account department has made false accounts? What's more, His Majesty has a ten-day deadline. The time is not enough in the first place, how can I still do it?" Delay any more? No need! Since your Account Department has made new accounts, it must still have old accounts? I will check the old accounts of your Account Department now. Can you put all these incomprehensible accounts? Move away and bring all the old accounts of your household department here for me to check!"
Jiang Qian sighed and said: "Your Excellency, because the accounts have been redone, the Account Department has not paid much attention to those old accounts. They have always been kept in the warehouse. I never thought that there was a fire three months ago. All the old accounts have been burned. Alas, this is indeed a dereliction of duty by the Ministry of Accounts. The specific responsible official has now been questioned by my Lord Shangshu. And if Mr. Zhang wants to check the accounts now, I'm afraid he can only check these new accounts. , it’s the same anyway, these new accounts need to be more detailed.”
Zhang Bingwen couldn't help but be stunned when he heard that the Ministry of Accounts was so decisive. He knew that nothing would be found in this audit.
After staring blankly at Jiang Qian in front of him for a long time, Zhang Bingwen gritted his teeth and said: "Your household department is really good at what you do. If you are so deliberate, I will never give up!"
Hearing Zhang Bingwen's threat again, Jiang Qian still didn't care. He just said: "I'm going to find someone right now and ask them to teach the accountants how to check the accounts. This time, the imperial court will audit the accounts of the Household Department. We, the Household Department, are willing to do so." I’ll cooperate. As for what you think and do, Mr. Zhang, please let me know.”
With that said, Jiang Qian admired Zhang Bingwen's gritted teeth but helpless look for a few more times, and then left with a smile.
……………………
In the Huang Mansion, after listening to Zhang Bingwen's detailed explanation, Huang Yourong looked sinister and asked, "Were all the old accounts in the Ministry of Revenue really burned?"
Zhang Bingwen nodded and said: "Xiaoguan went to see it specially. The ruins of the burned warehouse are still there. The Ministry of Revenue is determined not to leave anyone behind this time."
Huang Yourong frowned. After a moment of silence, he asked again: "In other words, we can only check the new accounts of the Account Department now? What do the accountants say about the new accounts of the Account Department?"
Zhang Bingwen said cautiously: "Mr. Cao, the accountant in your house, Mr. Ge, is very experienced. But after listening to the explanations from the Department of Accounts once or twice, he already understands the accounts of the Department of Accounts. What is the content of this new accounting method?" Meticulousness and meticulousness are indeed far better than the old accounting methods. However, under this new accounting method, it will take a lot of time to figure out how the Account Department will commit fraud and how we can check it."
After a pause, Zhang Bingwen shook his head and smiled bitterly: "In fact, because the accounting methods of the Account Department are too detailed, and the amounts and notes are too detailed, if you want to audit the accounts, the amount of calculations will be much greater than ordinary audits. Coupled with the unfamiliarity with the new method, within these ten days, the accountants could only make a rough check, but they were unable to conduct a detailed inspection. If they really wanted to find out something, it would be even more difficult. .”
To Zhang Bingwen's surprise, after hearing this report, Huang Yourong looked gloomy, but he was not angry. He just waved his hand at Zhang Bingwen and said, "In that case, you can continue to go to the household department to check the accounts. Even if it's just in case. Don't give up hope. In addition, you should also ask the accountants to learn this new accounting method. Once they learn it, study it carefully, and they may be able to use it in the future."
Seeing that Huang Yourong was not angry, Zhang Bingwen let out a sigh of relief and quickly retreated after saluting.
After Zhang Bingwen retreated, Huang Yourong suddenly dropped the tea cup in his hand to the ground with a loud bang, which frightened the servants around him and trembled.
Auditing the accounts of the Household Department was originally a method Huang Yourong had high hopes for defeating Zhao Junchen, but now it has failed before it even started. It also means that Huang Yourong's method has been seen through by Zhao Junchen, as has the fight with Zhao Junchen in the past few days. Complete defeat, how could Huang Yourong not be angry? It's just that Huang Yourong didn't want to show his anger in front of a nobody like Zhang Bingwen.
"No wonder Zhao Junchen actually agreed to the audit. It turned out that he had already prepared it, and he was so decisive. He destroyed all the old accounts and created a new accounting method. In this way, in the new records, Before his accounting method is exposed, I'm afraid no one can threaten him with the accounts of the household department. What a method! What a scheming idea! How straightforward!"
While muttering to himself, Huang Yourong's voice became colder and colder as he said three "good" words in a row: "I thought I had overestimated Zhao Junchen, but I didn't expect that I underestimated him in the end. I didn't have what he did back then. Mind, if this kind of person does not suppress it..."
At this point, after Huang Yourong threw the tea cup, he finally calmed down a little, and then he coldly ordered the servants around him: "Send someone to urge Huo Zhengyuan, Grand Scholar Huo, and tell him that it's time for him to take action. I have already I just can’t wait.”
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ps: I was too tired yesterday and my head was groggy. Although I reluctantly updated two chapters, the number of chapters in Chapter 227 was wrong. Please forgive me. To be continued. If you like this work, you are welcome to come (Subscribe to this site, reward, and your support are my biggest motivation.)
