Shen Qingci, a modern man, died suddenly while working overtime and traveled through time to become a low-level clerk in the Kaiyuan period. He only had a modern coffee spoon with him, which became the only spiritual anchor for him to miss his hometown and parents. With his cutting-edge modern auditing thinking, he took the "four-pillar inventory" to a new level and opened up corruption holes in the remnants of dead accounts.
After being promoted to the position of Chief Superintendent, he implemented "two-way signature" and "motivated auditing" in an attempt to use the system to reshape the officialdom of the Tang Dynasty. However, he encountered his strongest opponent - King Qi Li Fan. This prince is not a fool, but a top player who is proficient in the rules. He used the perfect system formulated by Shen Qingci to reversely construct a seamless "charitable account".
Shen Qingci struggled with the cold sound of bead calculations and the late-night homesickness. Faced with the ethical dilemma of veterans' reimbursement, he finally realized that the system is to protect people, not to trap them. Evolving from an "auditing machine" to a warm guardian, he and King Qi launched a peak battle of wits about rules and human nature. In the end, the false accounts were cleared, the prosperous age continued, the worn coffee spoon was stored in the museum, and the spirit of "guarding the lights of thousands of families" changed the Tang Dynasty forever.