New Story of Lv Bu

When Sima Yi first entered the official career, his official position was as good as three hundred stones. As the name suggests, Shangjiji is responsible for the latter.

The so-called accounting means that the local chief executive regularly submits accounting documents to his superiors to report on the local governance status.

This method of evaluating local officials has existed in ancient times, and it was implemented in the Wei and Qin states during the Warring States Period. Important central officials and local heads must write the budget figures for household registration, land reclamation, and taxes in the areas under their jurisdiction on wooden coupons, report them to the monarch, and divide the wooden coupons into two, with the monarch holding the right coupon and the minister holding the left coupon. At the end of each year, officials must report to the monarch for verification. The monarch personally conducts the assessment based on the right coupon, or the prime minister will assist in the assessment. According to the results of the assessment, the ministers shall be promoted, descended, rewarded, and punished.

The "Cang Law" in the Qin Law once mentioned the situation of the county government. In the Qin Dynasty, each county must regularly report to the central government its local tax revenue, household registration statistics, and public security situation in September each year. After Gaodi established the country, he inherited the Qin system, and at the end of the year, the officials of the county and the state were sent to the capital for planning. There is the "Shangji Law" in the Han law, which is a special law for dealing with the affairs of Shangji.

The people who were sent from the prefecture and the country to the central government for accounting were Cheng or Changshi. After Guangwu Zhongxing, full-time accounting and historians began. The place where the time is up to the central government submits the accounting book, or accounting book, which contains the rent, prison, election, etc. in the county's one-year-old school. The counties are generally accepted by the emperor or prime minister. Wudi Liu Che used to be counted in Ganquan Palace and other places. From the late Han Dynasty to the latter Han Dynasty, it was mostly by Da Situ. The imperial court conducts assessments on guards and phases according to the accounting books. Those who have merits are rewarded, and those who have failed are punished.

The calculation books published in various places are finally collected in the prime minister's house, and the calculation books are kept on file. In this dynasty, the accounting book was in charge of Shangshu. The state governor must also report to the central government every year. At the end of the year, the counties will be kept and counted on the account, and their nature is similar to that of the prefects and the capital. As soon as the planners sent the calculation book to the capital, the local government often took other books or tribute items declared to the imperial court together. Talents such as Xiaolian recommended by the county to the central government can also go along with them. In the Qin and Han Dynasties, this method was called "Jikai".

Local officials often cheated on timekeeping. At the time of Emperor Wu, Shanggu prefect Hao Xian was exempted from office because of trickery. Although offenders are severely punished, fraud continues to occur. Emperor Xuantui Liu Xun once pointed out that the accounting books in the localities at that time were false and untrue documents, and he ordered Yu Shi to strengthen the check and verification of the accounting books. In the Yuan Dynasty, Gong Yu said that some defenders and relatives tried to evade the rule of law because of past mistakes, so he appointed those who were good at cheating to draft calculations. Although there are many ills in the upper accounting system, it still plays a considerable role in supervising and urging classes from top to bottom. For the prefects of the county and country, the trick is indeed a big hurdle.

"Zhongda, the reason why you were able to serve as the top strategist of Bisanbaishi as soon as you became an official this time is really dazzled by Da Sima! The difficulty of valuing the third year of Chuping is unprecedented First, Hanoi County has gone through several wars, and most of the people have fled. The three items of household registration, land reclamation, and taxation are terrible. Second, this is the first time since Da Sima Bingzheng. Third, the original The plan is not good, and the whole family fled, and I don’t know where to go. Otherwise, how can this beautiful difference get you? Having said that, if you can successfully complete the plan, your credit will be heaven. Number one!"

Sima Fang finally finished speaking. He turned around and slowly looked at his old father Sima Jun. Said slowly. "Father, does your old man have anything else to say to Zhongda?" Although Sima Jun is now eighty years old, he is already in a dying year, but his reasoning is still very clear. He slowly raised his head, and his two muddy old eyes looked at Sima Yi. "Zhongda, Yu Yiyun?"

When he heard his grandfather speak, Sima Yi immediately sat up straight, crossed his hands, bowed, and listened carefully. It turned out that it was a mere six words. Sima Yi was worthy of wisdom like a sea, and he understood it in a moment. He crossed his hands and gave a deep salute, and replied respectfully. "Grandfather, grandfather, grandson will tell the truth this time, without disguising it. What's the point of the plan? The emperor and the court can monitor the situation before we can deal with major events. If you want to pass the customs smoothly, in fact, it is also true. It's not a difficult task, without it, take effective measures to do what you should do by yourself, work diligently, and diligently. If you should reach out to the court, you must tell the truth."

When Sima Yi said Fang Luoer, Sima Jun was already laughing. "Zhongda, what you said is quite true! The old man has no worries!"

Why is it that the official position of Shang Jiye is a lack of fat? There is an unwritten unwritten rule between the ruling and opposition parties of this dynasty, that is, there is only one assessment for the plan, and that is the success of the plan at the end of the year. In addition, the county guardian is determined not to care about what the government is doing. In one year old, with a month of busy work, in exchange for other months of wind, snow and moon, leisurely travel, isn't it a first-class fatness? Of course, if the plan is rejected, the plan will naturally be overwhelming.

Now that Sima Yi has been appointed to the post of strategist, the risk is also great. The Hanoi officialdom seems to have long prepared him to take the blame.

At the end of the year, when thousands of families were busy celebrating the festival, Sima Yi hurriedly rushed to the county of Hanoi to pick up an envoy. Then set off on the next day, with the tributes, bookkeepers, and personnel of the "plans", and was too busy to sit warm. Once again, he set off from Huai County and rushed to Luoyang City, the capital of the Han Dynasty. Because he carried his account books and other documents, plus the new filial piety, he walked very slowly along the way. It took four full days to travel from Junzhihuai County in Hanoi County to Luoyang City, the capital of Dahan.

Even though Sima Yi is only fifteen years old, his eyesight is excellent. Throughout the journey, he carefully observed the geography, customs and customs of the mountains and rivers along the way. Despite the repeated wars, the cities passing by were all standing tall, except for the arrow clusters on the city walls and the traces of smoke and fire, there was no trace of military disaster at all. In the fields outside the city, there are rows of rice paddies, and the industrious farmers have already underground fields in twos and threes to prepare for next year's farming. The spacious and solid roads along the way made him even more amazed.

"Hey! The first emperor is mixed in the same space, the book is the same, the car is on the same track, it's probably like this!" Sima Yi couldn't help but sigh with emotion. "Shang Jiye said it very true!" A Shang Jishi who walked side by side took over the conversation. He is an old official who often travels between Luoyang and Huaixian. "The road built by Dasima was made of special materials. The road was more than twice as wide as the'chidao' built by the first emperor, but the construction period was only one-third of the'chidao'. Just this one item. The merchants are full of praise."

"Oh? This happened? So, Da Sima is actually a skillful craftsman like a public loser?" Sima Yi was inexplicably surprised. The public surname is Luban, Ji's surname, and the public surname. Also known as male loser, public loser, class lose, and Luban. People of Lu in the Spring and Autumn Period. "Ban" and "Ban" have the same pronunciation, and they were used in ancient times, so people often call him Luban. He came to Chu from Lu and helped Chu make weapons. He once created a ladder to attack the Song Dynasty. Mozi was not far away from the country of Lu for ten days and ten nights to the capital city of the Kingdom of Chu. He argued with Luban and the king of Chu, and forcibly persuaded the king of Chu to stop the attack on the Song Dynasty. The hand tools of the master carpenter, such as drills, planes, shovel, curved ruler, and ink fountain for marking, are said to have been invented by Luban. What Sima Yi said is really a compliment to Da Sima Lubu.

"Isn't it? Da Sima's great achievements in his life, even if it is three days and three nights in a row, I can't finish it! He once conquered Xianbei twice, conquered Karasuma, wiped out the yellow scarf, and calmed Xiliang??????" Seeing Sima Yi's interest, the slick old man's conversation box opened. The journey was lonely, and Sima Yi was so happy that someone would talk. For four days in a row, both of them were talking about anecdotes about Sima Lubu. Sima Yi heard it in his ears, remembered it in his heart, and had a thorough understanding of Da Sima.

When he arrived at Luoyang City, the capital of the Han Dynasty, it was the untimely hour on the fourth day. Under the leadership of the old officials, everyone entered the city from the Middle East Gate. When I saw the majestic Luoyang City, Sima Yi's eyes immediately revealed intoxicated eyes. This majestic and magnificent is the goal I have been pursuing in my life! The same should be true for the husband! To be a man is to be as heroic as Da Sima!

After the people entered the city, they settled in the ruins, and they simply washed a little bit. After lunch, Sima Yi took the accounting books and various documents. Under the guidance of the old official, he went straight to the Da Sima Mansion. Up. The current Shangshutai is located in the Da Sima Mansion. After entering Beijing, you must first explain your business affairs to Shangshu, the supervisor of Shangshutai, and then you can return to the Chuanshe and rest after you have drafted the Shangshu in Hanoi County. After Situ Monk Shuling had read the accounting of Hanoi County, he called on the accounting.

Today's Da Sima Mansion is almost a huge crowd, and it seems that some major events are being held. In Luoyang City, officials and officials and Qingliu Confucian scholars gathered in the mansion. There were chess players, go chess players, hunger for watching hundreds of games, kickballs, and martial arts archers everywhere. In this situation, the old official kept his eyes open, but Sima Yi went straight to Shangshutai without squinting his eyes.

After arriving at Shangshutai and handing over all the paperwork and account books, Sima Yi let out a long sigh of relief. "This little brother, I think you are very face-to-face, you are the first time you come back to Luoyang City." Director Shang Shu is more than 30 years old, and is an elegant scholar. "Exactly!" Sima Yi hurriedly crossed his hands to salute. "Today is the 28th of the twelfth lunar month, and the Da Sima Mansion is celebrating. Officials, children of Qingliu, and officials of more than 300 shi can participate. The little brother is good to go and play!" Supervisor Shang Shu said with a smile.