Three Kingdoms

In the corridor outside the government hall of the Hussar General's Mansion in Chang'an, many petty officials heard that the Hussar was angry and did not dare to approach. They cowered in the corridor, or pretended to have forgotten something and turned back, preparing to escape. Come back after the limelight.

Outside the political hall are the two chambers. The east chamber basically revolves around the functions of the general's office, including the positions of chief historian, deputies, commanders, royal officials, etc., and manages military affairs, weapons, grain, horses and other matters respectively, as well as There are also people's livelihood and government affairs in Fei Qian's personal territory, internal government security, etc.

The Western Courtyard, generally speaking, is concerned with external affairs, including civil affairs, criminal justice, education, production, commerce, official evaluation, rumors and reports, etc. That is, except for matters directly related to the military and Qiusi Feiqian, they are all under the Western Courtyard. Scope of jurisdiction.

Therefore, the overall process of government affairs is probably that after the East and West Houses handle it first, each chapter will be delivered to the political lobby, where the chief executive will review and approve, and then submit it to Husband Feiqian for reading and promulgation. The director of the Political Affairs Hall was the director of the East and West Courts. Pang Tong, the original director of the East Courtyard, went to supervise the construction of the altar of worship, so naturally only Xun You, the director of the West Courtyard, was left.

Xun You was driven out by Pei Qian and silently returned to the west courtyard.

Zhuge Jin, who had just returned to the west courtyard, saw Xun You returning to the courtyard sadly, and couldn't help but feel a little surprised. After all, when he saw Fei Qian just now, the Qiaoqi seemed to be in a good mood, so why was he so angry all of a sudden?

"I wonder what my lord is angry about?" But it involves the West Courtyard? ” Zhuge Jin stepped forward and whispered.

Some officials from the Western Courtyard also looked at Xun You nervously.

Xun You waved his hand and said, "It is only right to disperse by yourself. There is no need to cause trouble and everyone can do their job." 』

Zhuge Jin originally wanted to ask a few more questions, but when he saw that Xun You had no intention of talking, he turned back helplessly, briefly greeted the other officials, and then left without mentioning.

In the east courtyard.

Although Feihe is the Wannian Order, he also has the position of Ma Zhengsi. In addition, Wannian County is close to Chang'an, so basically he works in Chang'an most of the time, and only one-third of the time in January is spent in Chang'an. In Wannian County.

Feihe is not completely stupid. Although it is said that Ma Zhengsi is a part-time official, and Wannian County is the official position, a county magistrate is more important than a position close to the Hussar. It goes without saying that, plus it is Under Fei Qian, it can be said that he is one of the few people in the Fei family who holds important positions, and he is even more reserved, proud, and a little proud.

Fei He was sitting cross-legged in the inner room of Ma Zhengsi, drinking tea. Suddenly, a clerk from the department almost rolled in and almost crawled into the room. This immediately aroused Fei He's strong dissatisfaction: "Going in and out of the political hall is important to the country, how can we be rude?" Pigs running around are as trivial as the marketplace! 』

The clerk swallowed his saliva and said hurriedly: "It's not good!" Hussar, Hussar is furious! Desire, desire to take your order! 』

Fei He trembled, and the tea cup he was holding suddenly overturned. Just as he was about to ask what happened, he heard a loud voice outside the door, "Wannian, Master Ma Zheng, where are Fei and Fei Zicheng?" ! 』

Fei He suddenly became panicked and wanted to escape, but he didn't dare. He also knew that escaping was useless, so he could only walk out of the room tremblingly. He was about to say something when he saw Xu Chu wave his hand and changed his mind without saying anything. Head first, two other hussar guards came forward to hold the two sides, staring at each other. Feihe suddenly sweated on his forehead, coughed twice, and then calmed down and moved forward.

Xu Chu led Fei He to the gate of the political affairs hall, stood at the gate again, then slightly bowed his hands to Fei He, and said two words "Stay a moment" without saying much, until he asked Tong Qiaoqi to say Feihe has arrived.

Fei He was hesitant to speak several times. He originally wanted to ask Xu Chu. After all, Xu Chu was outside the political affairs hall and was somewhat close to him. Did he hear any specific details or anything, but Xu Chu looked like a stranger? As if entering, hesitating and not knowing how to speak...

After hesitating, he heard the guards in the hall yell, "The hussar has passed into the Ten Thousand Years Order, and the horse administration has followed Cao!" 』

Beads of sweat were pouring down Fei He's forehead. He couldn't help but raise his sleeves to wipe it, and then straightened his clothes. Fang anxiously followed the guards into the courtyard of the political hall, walked around the corridor, and looked up to see the hall. Fei Qian was not angry but powerful, and his stomach suddenly felt a little weak, and he knelt down with a puff, "I...I pay my respects to my lord..."

Fei Qian looked at Fei He and said, "Zicheng has been in office for ten thousand years and Ma Zheng. Do you think there is anything unusual?" 』

Fei He trembled and swallowed, "My lord, I haven't noticed anything... unusual..."

"How much tax can I get this autumn for ten thousand years?" ” Fei Qian snorted softly, and then asked, “Guess, how much? How many more people? How much disaster relief? Do you have a household and a flat? 』

"This..." Fei He eagerly wanted to recall the numbers he had seen before, and big beads of sweat rolled down again, dripping on the floor, but Fei He originally thought that as long as the main statistics were completed, When I wanted to know, I could just look at the data, so I didn't bother to memorize it at all. When I was questioned by Fei Qian for a while, I couldn't say anything for a while, and finally I choked out, " I am stupid, and the number... is so numerous that it is not clear for a while... If the lord wants to ask about this matter, why not call the master to come..."

"Haha..." Fei Qian couldn't help laughing, and then pointed to the seat next to him, "Zicheng, please take a seat..."

Seeing that Fei Qian's attitude seemed to soften, Fei He took a breath secretly, thanked her quickly, wiped his sweat secretly, and sat aside.

"Is there any anecdote in Wannian County?" Fei Qian said, "Zicheng might as well tell you something..." Wannian County was established in the 10th year of Emperor Gao of the Western Han Dynasty. The emperor was buried in Yueyang Beiyuan and was named Wannian Mausoleum. Governance office.

Speaking of other things, Fei He cheered up and told in great detail the poetry receptions, literary classics, etc. he had held during this period around Wannian. After all, presiding over folk education was also part of the county magistrate's work. So Feihe was quite proud when he said this, and even sang the poem that was used to praise the hussar general Fei Qian: "The hussar is determined by the territory, and the three assistants are benefactors. He is diligent in his work and seeks talents. He has a heart for the world and protects the common people." Xi...』

"Okay, okay..." Fei Qian didn't know whether to laugh or cry, "So, in Ma Zhengsi, Zicheng is also the master of education and can be used by others?" 』

"Yes, yes, what the lord said is true..." Fei He was not very clear about the seriousness of the situation. He thought that he had passed the test, so he smiled and said, "As the saying goes, knowing people is good. It's like Zi Chan's political career. He selects his talents and puts them to work. Feng Jianzi can handle important matters, Zi Dashu is beautiful and elegant in writing, Gongsun Hui can know what the four kingdoms are doing, and everything happens. Zi Chan asks Ziyu what the four kingdoms are doing. And most of them are rhetoric. He also used Feng Jianzi's envoy to cut it off, and Cheng was appointed to the uncle's duties to the guests. Therefore, there was rarely any failure. This was due to the etiquette of the superiors and subordinates, and everyone took their own positions..."

Fei Qian nodded, smiled slightly and said: "However, Zi Chan also said that the nature of a villain is to be brave and stingy about misfortune. Those who seek fame by fulfilling their nature...Does Zi Cheng think so?" 』

"ah? ” Fei He was stunned, knowing that something was wrong, his heart suddenly started to beat, and his face turned gloomy.

"It's no wonder that things have been like this for thousands of years. No wonder Ma Zheng is in ruins..." Fei Qian still had a smile on his face, but his voice became colder. "The tax grass in the stables changes every year, and new grass comes back. Where do the old materials go?" The war horses died of illness, the rubber bands were stored in the warehouse, and the meat dealers were in the market. They had no value and no accounts! A certain soldier left Yuzhou and lost less than a thousand soldiers in battle. When he returned to the third auxiliary, his wounded and disabled horses were twice as many! Mo Dao's stables are more dangerous than the battlefield! 』

Nowadays, the number of war horses is increasing year by year. Although the value of grass, beans, etc. is not high in single terms, the number is huge, and every time the seasons change, especially when new grass is deposited. At that time, there would be more or less old forage and bean feed in various stables, but at this time, there was only an account of how much forage and bean feed was newly put into the warehouse. The old ones were labeled as "rotted and discarded". All canceled.

There are also war-damaged and sick horses. According to the regulations, war horses have precise accounts. When they are alive, they have to be written off with horse hides. Under such regulations and accounts, these people also have countermeasures. Horse hides, tendons, etc. are stored in the warehouse, and horse meat and horse Bones, etc. are often sold, and the proceeds are not recorded at all.

If it were just like this, Fei Qian wouldn't be too angry, because when the water is clear, there will be no fish. For thousands of years, in the feudal dynasty, all public power and administrative agencies must have some dirty tricks to hide their secrets, eat, drink, and use them. It is ordinary. But this time, perhaps because he felt that Fei Qian was currently paying attention to the general, or because he was blinded by greed, he actually falsely reported the number of battle losses and wrote off the whales!

The false report of the number may not be the only one at this time, but should have occurred before. Firstly, the number is small, and secondly, Feihe is also a corpse-eater, so he did not notice it before, or he accepted the benefits and indulged himself. Then these silverfish became more and more courageous. The bigger they are, the more they all take advantage of this hussar expedition to take advantage of this opportunity to make a small sum of money. As a result, when the sum is added together, there is naturally a huge difference.

Accounting, during the Spring and Autumn Period and the Warring States Period, was often recorded with pure textual descriptions, and the methods used were not very clear. Starting from the Qin Dynasty, it had already begun to have some scale.

The Qin Dynasty mainly used two pillars, that is, the two aspects of entry and exit. However, because the various income and expenses stipulated at that time were generally relatively fixed and simple, the accounting method like a running account was generally Barely enough.

By the Han Dynasty, it was not only necessary to simply register the number of entries and exits, but also to register the source and destination. In addition, inventory was also added, which basically formed a three-column accounting system, incoming, outgoing, and surplus. Basically, it can reflect The ins and outs of each item are naturally much better than those of the Spring and Autumn Period and Pre-Qin Dynasty.

But this method still has big problems.

Fei Qian had previously promulgated the four-pillar accounting method and issued it to all localities to learn to use it. However, once the four-pillar accounting was introduced, it was equivalent to calculating the previous old accounts one by one, and then making up the entries, which was not only time-consuming and cumbersome, but also Many problems will be exposed, so many places did not switch to it immediately, and many places still continue to use three-pillar accounting.

The so-called "four pillars" refer to the four parts of old management, new admission, expulsion, and seeing. That is, in addition to outgoing, ingoing, and remaining, a knot is added. To put it simply, it is three-pillar accounting. Most of them only reflect The situation of the year, and after adding the balance account, that is, the old accounting, the years are not separated, and a top-down connection is formed.

Just like the previous promotion of the new land administration, which also encountered resistance from the old system, the four-pillar accounting method will obviously hurt the interests of many people. It is safe to say that Bingbei Land was built by Fei Qian. For example, the land of Sichuan and Shu in Sanfu Hanzhong has been following the old practices for a long time. In addition, arithmetic is different from Confucian classics. It is not possible to know the secrets by just reading two words. Therefore, there have always been policies at the top and countermeasures at the bottom. On the surface, it is said that changes must be made, but actual actions are not taken at all. When asked, a large number of old account books are brought out to complain, and then there are many officials in charge like Fei He. Same, I don’t know how to calculate at all. When I look at these accounts, it’s like a book from heaven. I don’t know how to get started, so naturally I just drag it out day by day, month by month...

Fei Qian threw the seal of Ma Zhengsi on the desk in front of Fei He, "I would like to ask you, is there a check before signing?" Is there any clear observation of the number? ! 』

The seals on the watch are in chaos, and the ink on each word is as if stained with blood.

Fei He was so scared that he trembled all over. He tried to pick up the watch several times but dropped it. Finally, he simply gave up and put his head on the ground, "I am guilty, guilty..."

"You also know that you are guilty?" The reason why the Fei clan prospered and controlled Shandong was because of its strong military force! Entrusting Ma Zheng to you is tantamount to handing over the wealth and life of the Fei family into your hands! You are so slack, do you have the dignity to call yourself Fei? Do you have the face to comfort your father? ! ” Fei Qian rolled his sleeves, paused for a moment, and asked again, “You tell the truth, are you collecting money or accepting bribes privately? 』

"Guilty minister, sinful minister..." Fei He kowtowed repeatedly, "Absolutely not...well, I just collected some small things, but absolutely no money!" 』

Fei Qian watched, silent for a while, and finally said indifferently: "Just take off your hat and go home to deal with your crime." 』

Fei He trembled, took off his crown on his own, and then staggered out with his hair disheveled, like a zombie.

In the officialdom, greetings and send-offs, some sophisticated people have been unavoidable throughout the ages. If they just received some literati seals and played with items, Fei He would be focusing on the crime of dereliction of duty. On the contrary, if Fei He was not only aware of the problems, , and also participated in it and accepted bribes for personal gain, then it is not just a crime of dereliction of duty...

In the political hall, although it is solemn and magnificent, the red and black screens are decorated with gold and silver outlines, and the vermilion columns reach the beams, it seems that everything is in the light, but in fact, beyond the sight, there are still Hide the darkness.

Fei Qian has always known that there are some problems of one kind or another under his rule, and this kind of problem does not mean that a decree can be issued in the court, and then the hidden dangers can be immediately eliminated. You need to know that China has been doing this since ancient times. There is a proper noun called "Three Orders and Five Applications"!

Even in the era of later generations when everyone is online and information spreads extremely fast, there are still many petty officials who eat and drink cards, do evil things, and rely on a little power to make money crazily. How much more so in the feudal dynasty and the current era of the Han Dynasty?

Fei He was expelled without the crown, which naturally attracted everyone's attention. Before he could recover, he heard the hussar in the political hall commanding him again: "Please come here, please order Xu Taishi!" 』

The place where Xu Yue was monitoring astronomy was in the north of Chang'an, in the Lishan Mountains, fifty or sixty miles away from Chang'an. He sent troops to send troops and then waited for Xu Yue to arrive. It was getting late and approaching dusk.

Throughout the past dynasties, most people who specialized in astronomy were relatively poor. Firstly, the study of astronomy is vast and vast, and if you really get into it, you will be somewhat disdainful of the mundane world. Secondly, to really study it, these data need to be observed every day. , fixed time and fixed point, monotonous repetition day after day. Without great perseverance, it would be difficult to complete such work. And since he has great perseverance, the temptations of food, clothing, and sensuality in life will naturally not affect him.

Xu Yue was like this, and so was Kan Ze who followed Xu Yue.

Since taking over the task of revising the calendar, Xu Yue and Kan Ze led a group of dedicated personnel to observe the celestial phenomena every day and record the stars every night, day after day, month after month, and then reconciled with the old calendar. The calendar is checked and calculated, the deviations caused by the movement of celestial bodies are deduced, and then the time is divided and the errors are written off. All the work is boring and cumbersome. Naturally, it is impossible to have a drink or indulge in sex. time.

If officials are poor, I am afraid that those responsible for observing astronomy are the most impoverished and have the least money to gain.

So this time, what Fei Qian planned to use was Xu Yue, Kan Ze and a series of other people who focused on astronomy and arithmetic.

"The meaning of Hussar is..." Xu Yue is an honest man and his reaction is a little slow. After meeting Fei Qian and hearing Fei Qian's so-called "audit" strategy, he was still a little confused and could not react immediately. We can’t even grasp what it would mean if auditing were really implemented.

"I have troubled my senior brother to recruit people who are good at accounting. This autumn, I will go to Sanfu to check the accounts of all counties and counties, verify the income and surplus, clearly understand the warehouses, and teach the four-pillar accounting method. Next year, they will be divided into four groups and rush to the north. , Longyou, Hanzhong, Sichuan and Shu accounting! Fei Qian had to explain in detail again.

When the Audit Office went to the countryside, I asked them if they were afraid or panicked? Because these auditors were all drawn from Taishi Lingtai and had no direct subordinate connections with other counties, they naturally had fewer constraints. Of course, it is said that it is easy to go from frugality to luxury, but it is difficult to go from luxury to frugality. After such people are scattered in all directions, it is inevitable that they will be corrupted and dragged down for one reason or another.

However, doesn't Fei Qian still have the group of Mo family members hiding in the countryside on hand?

On the surface, the Audit Office is inspecting the place, but secretly the Mo family is observing the situation. The two lines report at the same time and correspond to each other. If there are still problems in this way, it doesn't matter. Anyway, it will come again in three to five years to review and account. If the old accounts are revealed If it doesn't match, just follow the clues.

Fei Qian was thinking about anti-corrosion, but Xu Yue frowned and said: "The calendar involves a huge number of things and there are many things. The manpower is insufficient originally. If this happens, and he is used again, I'm afraid..."

"It doesn't matter, it doesn't matter..." Fei Qian said with a smile, "After the general ceremony, we will open a new examination and set up another Mingsheng Department. All those who can be used will be placed under senior brothers, how about it?" 』

Xu Yue nodded.

Fei Qian laughed, and then ordered the attendants in the corridor to send the evening breasts into the hall. While chatting with Xu Yue about the progress of the calendar, he also talked about some other miscellaneous things...

Although it only took half a day, Fei Qian scolded Fei He in person, and the news about Fei He's treatment of the crime family seemed to have wings and flew to various places in Chang'an city in the blink of an eye, which immediately attracted the attention of many people, especially Some people suddenly realized what happened after hearing about Xu Yue's incident. Before night fell and the city defenses were not closed, they hurried to the bookstore and copied things such as "Zhou Bi Suan Jing", "Nine Chapters of Arithmetic", etc. The books were swept away...