Lin Gao Qiming

Chapter 589 Accounting System
"I know, 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 accountants. However, even at present The production capacity is also estimated according to the needs of the project. Accurate and timely budget accounting is inseparable from production. Finance is not only the cost investment of government departments, but also the party of currency adjustment. The return of currency issuance cannot be separated from finance. "

When Yifan talked about his enthusiasm, he was far less concerned about the monetary policy than he was about the fiscal and taxation system.He has always claimed to be the "Chief Accountant", and secretly calculated that Cheng Dong's financial director is a political officer, and he will step down after two terms at most, and he will be a very competitive candidate for this position by then.

Entering the position of the Ninth Elder from the unknown middle class, this hope is worthy of Yifan's consistent efforts to express things. Although the Wudaokou group has not formed a very strong group, at least it can make a big enough voice now.

He talked enthusiastically about his fiscal and taxation package. Some things have actually been implemented now, and some only exist in his notebook and countless memos-writing memos and formulating policies is basically the same thing that Yifan usually does in normal times. main recreational activities.

"What are the most basic and urgent issues in Lingao's economy? Finance and taxation, accounting and the market!" He slammed the table, "If we don't implement this modern system, we might as well cancel all currency and return to physical rationing And the economic structure of barter."

"If you want to mention it like this, the Duke will definitely agree," Chen Ce said, "Let's talk about your plan, and don't comment."

Wu Di also said: "Don't talk about so-and-so, let's discuss the matter." He glanced around anxiously as he spoke.

"Well," Yifan said, "Many people just regard taxation as a means of amassing money. In fact, fiscal and taxation issues are very complicated. Finance and taxation determine the investment and consumption of public goods, the scale of public debt, and the control of the financial market; as for Accounting, I believe everyone understands: a financial system cannot be established without economic data. Accounting determines the mastery of economic data, determines the direction of investment, determines the scale and details of imports and exports; the market determines whether there is such a thing. Places and institutions are used to execute the issuance and withdrawal of currency, which determines the continued refinement of the government's control over currency."

His speech was not worth mentioning at all to those present.This is common sense.The reason why Yifan said this was mainly to practice his speech at the formal financial and financial hearings of the Senate-he planned to use this to impress the senators fully and deeply.For this reason, I have practiced many times alone by the Wenlan River.

"The root of fiscal and taxation is tax. In terms of the tax system, in addition to the direct tax such as the agricultural tax that we want to inherit, the newly developed tax types should try to follow the old time and space circulation tax system. As for the two-level tax system, there is no need to inherit—— Our territory is still very small, and it is inappropriate to have two sets of institutions in a state where there are few indigenous tax officials and their quality is very low. Therefore, for the time being, only the National Taxation Bureau is in charge. The local government’s finances are fully allocated by the superior; All issues issued by Lingao residents will be underwritten by Delong, and will be repurchased by Delong when necessary. Under the current scale, it is not necessary to immediately establish a corresponding market organization, but Delong’s internal affairs must be clearly distinguished, and audits must be held at Delong’s station. To prevent spam and excessive repurchases, it is necessary to establish a joint financial committee of the Ministry of Finance and Audit to make quarterly plans for Delong's regular and unconventional businesses."

"The public debt is not busy for the time being, especially when our jurisdiction is only a bridge," Wu Di said. "At this stage, the simpler the better, otherwise it will involve too much energy."

"Issuing money without government bonds. How did you learn about finance?" Yi Fan had always disliked Wu Di, so he would simply complain about it.

"I didn't say it can't be released, but it's over if the Ministry of Finance and Delong change hands, don't sell it publicly." Wu Di said, "Lingao is such a small place, is it interesting to do too much fancy work? Don't talk about freedom. If you bought it, who can you sell it to even if you amortize it?"

"There are quite a few people in Lingao who rely on us to make their fortunes. Shouldn't we ask them to contribute a little? Anyway, they are also secretly transferring their wealth outside."

"How much can there be? Besides, the transfer of property is not because we have not exuded scumbags." Wu Di said, "We still lack enough confidence in our prospects."

"Okay, let's continue." Chen Ce said.

"Then there is accounting, which is the foundation of the entire economy and finance. Although Lingao currently has hundreds of product lines, it is mainly due to the heavy industry that uses coal, iron and non-ferrous metals as raw materials, and the internal infrastructure as consumers. Food processing, cotton cloth Clothing, matches, etc. are the mainstays, and the Lingao residents are the main body, and the light industry is gradually increasing its exports to the outside world, and the luxury goods industry, which is mainly sanitary ceramics, clocks, and cosmetics, is mainly for export and gradually promoted domestically.

"Among these three product lines, the first one is the main item that Lingao needs to pay for externally, and it does not directly generate profits when it is priced in silver. The second raw material is mostly imported, but the profits from the export part can support the growth of the entire industry. It continues to develop, and the internal sales of food coupons are actually converted to silver denominations. The third 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: grain and population. Food supports the import of population, and the cost of population also includes inspection and quarantine, physical recovery, etc., so this area needs to be calculated for human resources costs, and the cost of population imports is determined through detailed accounting. direction and manner.

"The above accounting is only an overview of cost, and the accounting of expenses requires a large number of basic accountants. In view of the current relatively simple production situation, an accounting department can be set up under the Ministry of Finance to perform unified accounting for each unit, but prepare separately. Reporting, gradually expand the scale of the general ledger, and speed up the preparation of monthly consolidated statements. At the same time, accounting and taxation are inseparable, not only central enterprises need accounting, but also taxation and Delong. "

"You're right, I bet most people in the Senate don't understand." Chen Ce said.

"Aren't you talking nonsense? People who understand this set of things are already in the financial department. Isn't Duke Ma advocating 'engineers rule the country' all day long? We are also a kind of engineers."

Chen Ce suddenly realized that this guy was ambitious, and his ambition should have been seen from the fact that he engaged in the Laoshizi Cheka.Can't help feeling vigilant.

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

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

"The last is the market, which mainly refers to the financial market," Yifan continued. "At present, there is a joint venture between the Lingao folks and the folks and the crossing government. Then 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 resolved as soon as possible. Similarly, the joint venture between 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 Stock 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. Regulating the role of currency scale, and Delong also adjusts currency at the bank through credit scale; 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..."

"Don't talk about securities, commodity exchanges, and your insurance company for the time being. 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 "At least to unify Hainan and occupy Guangdong. The more grandiose you are now, the more likely you will be shot. People in the Executive Committee may not like Ma Dugong's theory, but they all believe in 'simple is Good' theory."

"Okay, okay, I'll simplify and simplify."

"Director Yi, what you've been talking about for a long time is all theoretical. What's going on with the accounting and auditing system?" Jin Zhijiao, who had been silent at the meeting, spoke at this time, "According to what you said, we're 'gas card' It is equivalent to shouldering the burden of auditing, accounting and statistics, and how to coordinate the relationship with the accounting department of the enterprise becomes a problem.”

"I have an idea about this matter," Yifan said, "The accounting system is actually concerned with central enterprises and shareholding 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 the central enterprises can be processed as related transactions at present, only the import and export can generate cash flow, separate the expense accounting department to handle the expenses of all enterprises, and set up another The planning and budget department coordinates the corporate budgets of all Lingao Guangzhou Leizhou Sanya.”

"This discussion is too early." Chen Ce said, "I think you only need to improve the financial systems of each company and complete the data collection. You can do whatever you want in the future."

"Okay, by the way, Cheng Dong has no objection to Delong Bank's purchase of bank security personnel, right?" Chen Ce asked.

What he asked was Dumo, the office director of Delong Bank - this person belongs to the very few people who have not lost a catty after D-Day. He has worked in finance, so he became a member of Caijinkou. After the separation of Delong's family, he changed his position as the office director of Delong Bank because he had been an office receptionist before.

Many ideas of Dumo and Yifan are exactly the same, so he is a die-hard fan of Yifan, and he is the basic team of Yifan in Chikary.The transfer came so suddenly that he couldn't refuse. As for Yifan, he complained about the organization department's sudden offer of Jin Zhijiao to him—the Cheka he imagined was a place like the ICAC, not an accounting firm.

"Commissioner Cheng signed it after seeing it. I guess this matter will be covered in one go at the executive committee's executive meeting next time." Du Mo said that it was wrapped in a large pile of signed papers, and it was a small banking business request.

Then everyone continued to talk about the world, only about Fengyue.Yifan felt that he drank 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 run water side by side.Just when Yifan was moaning heartily, Chen Ce whispered:
"Your plan actually has the meaning of establishing the State-owned Assets Supervision and Administration Commission. I am afraid that you will be attacked by the governor, 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. Once you get there, your plan will be very difficult."

"I'm aware of this." Yifan continued to maintain his posture of letting water go, and whispered, "Anyway, there are nine members of the executive committee who are wrong."

"It's very hanging." Chen Ce expressed concern, "Don't forget, Mr. Wen, you don't think he used to be a liberal or a small capitalist, but he is actually a planner in essence. He is a standardizationist—from this From a point of view, his desire to control is much stronger than Duke Du. As for Zhan Wuya, an out-and-out engineer, he will definitely be on the side of Mr. Wen. Vest is a slippery head, and this matter has nothing to do with him, he doesn't have to Jump out. Others have a similar attitude, focusing on soy sauce."

"Where's the Standing Committee of the Senate? The Executive Committee doesn't cover the sky with one hand."

"Your plan is so complicated and professional, and you still expect people from the Standing Committee to understand it? They can only decide the direction - you want them to decide the amount of appropriation and the distribution of appropriation, that's no problem. You want them to decide how much currency to issue, accountant How to pay the bills is a professional issue, and they shouldn't be in charge of it."

Yifan was silent for a while: "I still have to try."

"I think it's better for you to stay calm and prepare a simple report."

"I also have the simple ones," Yifan said, "First come to the complicated ones, make a fuss, and then come to the simple ones, it will be easier." He buttoned his trousers, "Will there be too simple things in a while?" The problem, after a long time, there will definitely be disadvantages. Anyway, I have made a statement first, and the decision is up to the above."

"What are you going to do with the exchange of precious metals and copper coins?" Cheng Dong met the three main officials who delivered the plan in his office. "This matter involves people's livelihood and people's hearts, 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, it was the place where all the financial information of the Transit Group was gathered. As the number of departments increased, quite a lot of files were transferred to where they should go.The originally crowded and messy office has become more decent.

The furniture is the earliest tables and chairs made of white wood, and the decoration is only a few pots of green plants.Many people hang the calligraphy and paintings of Lai Deming in their offices, or at least a few plates of Clark porcelain made in Fujian as decoration.But with him there is none at all.The walls are blindingly white.

Yifan sometimes feels that this person's hard work and simplicity are to the point of hypocrisy.

"Come on." He called out.A young woman in a clerk's dress uniform appeared at the door of the office, "Pour tea!"

"Yes." The secretary backed out.

"You finally have a secretary." Wu Di flattered him calmly, "Isn't it rare in the executive committee?"

"It's not uncommon. Mr. Wen and Duke Du have never had one. I dare to use a secretary only when the elders have the expectation of a secretary. Otherwise, I will be a target." Cheng Dong smiled wryly.After a while, the secretary brought three glasses of kombucha drink.

"Only this one, let's go down first."

"It's okay, I just like to drink this." Wu Di immediately drank half a glass in one go.

Yifan didn't drink, and went directly to the topic: "Simply put, it is an announcement to stipulate the deadline for the circulation of silver and copper coins. After the expiration, all metal coins not issued by us are prohibited from being circulated in Lingao."

Seeing Cheng Dong frowning, he knew that the other party didn't approve of his proposal--this was within his expectation.

"—This is an administrative method, and it needs to be supplemented by specific implementation methods. My idea is..."

"Before I say what you think, I have one thing to discuss with you." Cheng Dong said, "Although I, including the executive committee, agree to redeem gold, silver and copper coins on the market, I absolutely don't want the common people 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 one; what is worse is that he will think that we are running away, That's why they searched so desperately for gold, silver and copper coins. People's hearts are hard to raise and easy to lose. The common people have long been duped into extremely suspicious by the government. We must be very careful with such a major economic move. We must not lose the opportunity to compete with the people for profit."

"In fact, there is such an intention—"

"Of course I know that. The key is eating, eating." Cheng Dong emphasized, "It shouldn't be too ugly, especially in our first base."

"Yes, we understand this." Yifan nodded again and again, "So after we discussed it, we tried to use soft means to achieve our goals through commodity circulation and taxation. But this will last for a long time."

The specific measures are: after the transition period, all Lingao retail and wholesale channels under the control of the crossing group will be denominated by circulation coupons, and silver and copper coins will no longer be accepted; coupons; during the transition period, double pricing will be implemented, and depreciation pricing will be adopted for silver and copper coins, so as to encourage consumers to use circulation coupons...

(End of this chapter)