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第五百一十五章 四柱清册与四脚账册(1 / 2)

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子曰:“君子无所争,必也射乎!揖让而升,下而饮,其争也君子。”

子又曰:“射之以礼乐也,何以射,何以听。修身而发,而不失正鹄者,其唯贤者乎?”

萧成鄙视地看着顾正臣,你昨晚上喝得大醉而归,这一大早还没醒酒?习箭而已,我说什么你做什么就是了,扯半天子曰干嘛,孔子能教你射箭?

顾正臣鄙视萧成,懂不懂,射箭是君子的礼仪。

《诗经》云:发彼有的,以祈尔爵。说的是射中了请你喝酒。

在很早以前,生个男孩是需要在家里挂一张弓的,所谓“悬弧”,同样也是告诉孩子,是个带把的都得玩弓箭,只不过后来不知道谁将这习俗给丢了。

“握弓,握这里!”

“挺直胸膛!”

“用大拇指扣弦,食指压在拇指上!”

“很好,目光看着靶子,拉弓,瞄准,射!”

萧成看着弓弦已经松开,箭还挂在弓上的顾正臣,嘴巴张合了几次,耐着性子说:“第一次出现这种失误很正常,再来……”

“第二次也正常。”

“看,这次就飞出去了吧,虽然只飞了五步就扎土里去了……”

“你别瞄准我,看靶子!”

张培、姚镇站在不远处看着,不得不说,顾正臣这习武的天赋是被老天爷给废成渣渣了……

萧成第一次感觉教人习射是如此疲惫,一个时辰下来,顾正臣还没累成狗,自己先哈哈舔舌头了。

顾正臣不羞、不急、不躁,收起弓箭,还不忘问一句:“今日算是入门了吧?”

“入门?门在哪里……”

萧成满脸悲催。

顾正臣哈哈大笑着将弓箭交给萧成,然后回到书房。

张希婉拿着家中的账册交给顾正臣,有些疑惑地问:“夫君为何突然要查家里的账目?”

顾正臣搬了椅子,让张希婉坐下,翻开账册看了看:“夫君不是要查家里的账,而是查看这账册。”

张希婉一脸疑惑,不明所以。

顾正臣伸手指了指账册:“希婉,你不觉得这账册有问题吗?你看这里,二月一日,这里有五笔支出,分别是三十二两,四两三钱,二百文,五百零八文,六百一十二文。”

张希婉依旧有些不懂,问道:“夫君,这些账目都有去处,三十二两是发给下人的,四两三钱是置办的粮食,囤在仓内,二百文是……”

顾正臣看着回忆中有些焦急的张希婉,笑道:“这账册有问题,不足以记录出钱粮去处,走了多少钱,进来多少东西,它没有记录明白。”

张希婉有些自责:“夫君说的是,妾身日后每项支出都写明白用处去向。”

顾正臣伸出手指,轻轻点了点张希婉的眉心:“夫君找你要账册,不是说你治内理家出了问题,而是想说账册的记账方式存在问题。人家之中,掌柜行商,包括朝廷府州县与户部等衙署,都使用的是这种四柱清册,以旧管(上期结余)、新收(本期收入)、开除(本期支出)、实在(本期结存)为四柱,厘算账目,但这种记账方式很容易出问题。”

张希婉总算明白过来,松了一口气:“四柱清册是老祖宗传下来的,唐宋时就广行于世,没见出过问题。”

顾正臣笑道:“兴许是出过问题,只是没人改进罢了。”

张希婉双手支撑在桌子上,托着下巴看着顾正臣:“夫君是想要改进账册?”

顾正臣苦涩地点了点头:“再不改进,就来不及了。”

张希婉不明白什么叫再不改进就来不及了。但顾正臣清楚,洪武九年将会爆发空印案,而空印案的直接诱因便是空印账册。

且不说空印账册是不是元朝的老传统,就说空印账册出现的原因。

按照朝廷规制,每年各行省、府、县都要向户部呈送钱粮及财政收支、税款账目。户部与各布政司、府、县的数字须完全相符,分毫不差,才可以结项。如果有一项不符,整个账册便要被驳回,重新填报,重新盖上地方政府的印章。

其实账册本身并不容易出问题,问题并不是账册带来的,而是因为大明征收的两税多是实物,也就是粮食,最多一些地方折色棉布、丝绸、银钱等。

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