Behind the Ledger: Uncovering Qianlong’s Shocking Fiscal Secrets

Modern auditor Xie Guanchao transmigrates to the Qing dynasty in the sixtieth year of the Qianlong reign, becoming an overlooked candidate assistant department director in the Ministry of Revenue.

Before he can adjust to his new identity, an imperial secret decree thrusts him into the heart of a storm: investigate the massive shortfall in Tongzhou’s grain reserves.

Armed with an imperial blank travel permit and a private ledger documenting the under-the-table dealings of senior officials, Xie Guanchao wields modern auditing methods to cut through layer upon layer of deception.

From moldy tribute grain and falsified construction expenses to the endless loop of Yangzhou’s salt-tax revenues, and then to the shocking deficit concealed beneath the “Emperor’s grace” at the Jiangning Imperial Silk Manufactory, he ventures ever deeper into the darkest corners of the empire’s finances.

Yet every festering wound he exposes leads to an even deeper taboo.

He must not only contend with crafty clerks and greedy imperial merchants, but also divine the inscrutable emperor’s intentions.

Only when a cold iron ruler tries to measure an entire rotten dynasty does he understand that the true accounts are not written on paper, but lie in the abyss where human hearts and power intertwine.