六六六 棋逢对手（下）
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“那毕尚书您的工作还能推行得下去么？就这么点人，连个架子都搭不起来啊。”
“怎么会呢？十三省清吏司除各掌本行省事务外，再各自分摊一部分衙门的俸禄粮饷分发，也就行了。比如这位陈小倌儿所在的钦天监，俸禄便是由陕西清吏司负责发放。”
毕自严随手指了指陈涛，却见他一脸傻愣愣模样，不禁笑道：
“你该不会是从来没去领过吧？”
见陈涛居然当真点了点头，毕自严禁不住苦笑了一下：
“果然是不缺钱的主儿，不过本朝俸禄微薄，有些能耐的官吏都不会指望俸禄过活。作了一辈子富贵官儿，却不认识户部门头的大有人在，也不独独你一个。”
轻轻叹了口气，毕自严又继续道：
“除了左右侍郎经常要带人在外面跑，催查各地赋税，算是比较辛苦的。清吏司的那些郎中主事也就是每月分发俸禄粮饷之日忙一些，另外有地方上有税银粮米解送上京，清查入库之时会比较忙，平时还是挺清闲的。当然若是逢到有治河，赈灾，兵事，造陵之类额外大笔支出时，需要从各处库房调配物资，重新核对账目，那就比较累了。实在人手短缺的时候可以去国子监找些太学生来帮忙——不过这种时候毕竟不多。”
郭逸一直耐心听着，等到毕自严住口之后许久，方才惊醒般问道：
“这就没了？”
“是啊，没了。”
毕老头儿笑眯眯看着他：
“郭小友以为还该有什么？”
“您刚才说的那些，不过是日常开支与统计，这种事情一名会计一个出纳就能搞定。可财政部门最重要的工作：协助编制政府预算，控制项目决算，以及对重大投资项目的审核……这些您都没提及啊。”
这下子反而对面那几个官儿发愣了：
“……什么预算决算？投资审核？”
郭逸揉了揉额头，再一次恍惚有在夜校中面对那些农民学生的感觉。考虑了一下措辞，他拿出上课时的态度道：
“咱们举个实际例子来说明吧：比方说前段时间，有人建议修筑一条从琼州到临高的公路。那么首先是请工程部门作出施工方案，并且拿出前期概算：就是预计整个项目大约要花多少钱。然后便拿到我们财政部门来进行申报：其一是确定是否需要花这么多钱。其二便是看咱们能不能拿出这笔钱来，如果拿不出来，能否通过其它手法筹措——最终决定是找贸易公司借款。钱的数目和来源都确定之后，便拿着这些资料上委员会去讨论——诸位大约听说过，就是咱们琼海军的决策机构。”
对面几位大明高官都微微颔首，脸上表情都颇为严肃，显然已经意识到郭逸说的这些内容极为重要。这边林汉龙也皱了皱眉头，但并未阻止郭逸的发言，而后者也继续介绍道：
“在委员会上大家从各方面分析利弊，决定这条路该不该修，最后讨论是通过了，于是项目便正式成立。财政部把前期费用拨付到工程部门，由他们委托施工单位进行承建……路是分成一段一段修的，每修好一段，工程部验收合格之后，财政部才会按照协议付余款。而在整个项目完成之后，财政部还要进行整体项目决算，统计最终开支。如果最终花费金额超出了原先概算，还要查找出原因，向委员会汇报……而这只是我们财政部门监管的诸多项目之一。”
“其它比如出兵山东或辽东，从大陆上吸纳难民，在各地兴建移民安置村……诸多项目，只有财政部门把各处申报上来，需要花钱的项目统计整合以后，再结合每年的计划收入，作为决策机构的委员会才能知道哪些地方需要用钱，而钱又可以从里哪来。然后他们便可以根据项目的轻重缓急，以及我们的总体收入状况，尽量安排收支平衡——这便是政府预算了，通常以一年为单位。”
尽管郭逸很努力地尽量用浅显语言阐述观点，但他的这番言辞中还是掺杂了太多的新名词，显然对面那几位大明官僚听得很都吃力。但他们却没有任何打断或询问的意思，反而一个个紧锁眉头，听得聚精会神，惟恐漏过了一点。其中毕自严更是拿出纸笔不停记录，丝毫不在乎丢面子。
“而另一方面，财政部门也需要对前一年的所有收入和花费进行统计，看是否符合之前的预算。是超出了还是有盈余，如果做不到平衡的话，至少要让决策者明白钱花到哪儿去了，又该如何设法弥补……这便是决算的作用了。”
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