The Eye for Accounts

In 2018, Lu Heng joined a bank and upheld his professional ethics, just as a turning point in his career came along.

No one expected that this junior employee, with an exceptional eye for data, would use a single ledger to understand the business logic behind the flow of countless funds and navigate the surging tides of development across major industries.

The challenge of payment cycles in textiles, the bill-financing dilemma in auto parts, the development questions left behind by the solar power sector, the valuation quandary in semiconductors, and the unpredictable waves of capital in AI.

Amid an era of rapid growth in the real economy, Lu Heng adheres to the professional principles of risk control, using the power of finance to support industry and understand how business truly works.

Over fourteen years, he witnesses the real economy’s complete transformation and upgrading. The rediscovery of a long-sealed mortgage file draws him into a buried business mystery, unveiling a commercial saga spanning three generations.

This is no dry finance textbook. It is the fourteen-year professional journey of a practitioner, a story of integrity, seeking the truth, and making choices.