第一百九十四章 .无可奈何的黄有容.
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“什么!?派去户部查账的那些账房,竟是看不懂户部的账目?怎么可能?!他们可都是京城中最好的账房了!”
当天傍晚,黄府之中,黄有容一脸的震惊,向着前来黄府汇报情况的章炳文大声问道。龙腾小说网ltxs520.com////
章炳文苦笑道:“阁老大人,您可还记得在四五个月前,户部曾向陛下请旨,要求更改户部的记账手段、并重做户部账目的事情?说什么如此一来,可以细化账目,查账记账会更加方便,更能增加国库银钱周转速度云云,然后陛下也恩准了。当时咱们也没在意,以为这新账目再怎么改也是变化不大,谁曾想户部竟是创了一种新的记账方式?咱们派去查账的那些账房,对这种新的记账手法压根就看不懂,如今还要户部的人去教他们。”
说到这里,章炳文更是一脸的憋屈。
自己带着人兴致冲冲的去户部查账,最终却还要请户部的人教导他们如何查账!这种事情对章炳文而言实在太过屈辱了!
再想到蒋谦神色间那毫不掩饰的讥讽,如今依然是历历在目,章炳文更是心中怨怒!
……………………
时间推前到当天下午申时,户部衙门之中。
当章炳文再次见到蒋谦的时候,蒋谦的神色之间,一如之前离开的时候,似笑非笑,隐含着浓浓的讥讽与不屑。
见到章炳文之后,蒋谦一脸的故作茫然,问道:“咦?章大人召唤下官有何事?刚才不是说这里已经不需要下官了吗?怎么才过了这么点时间,就又把下官叫来了?”
看着蒋谦神色间的讥讽,章炳文强忍着心中怒火,指着一旁的户部账册,向蒋谦怒声问道:“蒋大人!你们户部的账目究竟是怎么回事?为何与当世常用的记账手法不同?我带来的这些账房竟会看不懂?”
蒋谦恍然道:“哦?您是说我们户部的账目啊,章大人您也知道,我们户部掌管着天下钱粮。每天都会有十多笔的钱粮周转,若是按照寻常的账目方式,不管是记账还是查账,都太过麻烦繁琐了,还容易被人做手脚,所以我家尚书大人有鉴于此,就创了一种新的记账方式。不仅账目数额、钱粮周转都因此而细致了许多,查账记账也很方便。”
说到这里,蒋谦又疑惑道“下官记得,大概在五个月前,户部就已是用这种新方法重做账目了。而关于这件事情,朝廷也讨论过。陛下也恩准了,怎么章大人您竟是不知道?”
章炳文怒道:“这件事本官自然听说过,但这记账手法变动的如此之大,如今本官手下的这些账房,根本就看不懂你们的账目!这还让本官怎么查账?!”
蒋谦一脸的委屈,说道:“下官刚才在离开的时候,就曾提醒过大人。户部做账的方法与民间有些不同,若是大人您这边有什么不懂的,就派人来找下官询问就是。但大人您却是信心满满,对下官的提议也是不屑一顾,当时下官还以为大人博知古今,对户部的记账手法已是了如指掌,哪曾想大人您竟是完全不懂?”
话虽然这么说,但见到章炳文神色间的怒气冲冲。蒋谦是一个标准的小人,此时却是心中暗笑,觉得自己把章炳文玩弄于鼓掌之间,并为此而得意洋洋。
但更多地,却还是对赵俊臣的敬佩。
…………
当初,赵俊臣把后世的记账手段传授给了蒋谦,并让户部上下官员按照新的记账手法重做户部账目。当时户部的所有官员可谓是叫苦不堪,要知道户部有多少账目?若是重做账目,又需要花费多少精力时间?
但赵俊臣却坚持如此,并解释道。若是按照新的记账方法重做账目,户部从此往后就再也不怕朝廷查账了,毕竟新的账目唯有户部的人才能看得懂,朝廷若是派人到户部查账,该如何查账还要户部来传授方法,到时候只要在传授之时稍稍忽略一些东西,查账之人刚刚接触到这种新的方法,又如何还能查找到户部账目中的漏洞?
“遵循前人的记账手法,固然方便省事,但如何做账,如何查账,世人皆是心知肚明,而创造一种新的记账手法,由咱们自己来解释里面的规矩,让别人去遵守,如此才能获取最大的利益,并从此万保无忧。”
对于赵俊臣的这一句话,蒋谦如今已是深以为然。
如今,随着户部账目重新,户部账目里的那些钱粮漏洞,也不再是靠“抬高支出”,“加大损耗”、“虚报名目”这类老旧手段来填平,而是变成了后世做假账时所常用的“收支名目转变”、“选择性分摊”、“收入提前与推迟确认”等等的新式手段。
对于这些新手段,若是没有人详细指点,寻常账房即使明白了户部的记账方式,也根本查不出什么。就算有心深究,怕也要仔细研究许多年才能略微明白一些。
而这些手段,也正是如今户部不怕人查账的依仗所在。
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