The auditor who worked overtime until three o'clock in the morning was silent. When he woke up, he was transported back to 227 AD (the fifth year of Jianxing) and became a small accountant in Hanzhong County of the Shu Han Dynasty - to put it bluntly, he was an accountant. It was the eve of Zhuge Liang's first Northern Expedition. Shen Mo used modern auditing thinking to redo the accounts and found that Shu Han's "financial foundation" was far thinner than it appeared: the whereabouts of 800 stones of military rations and 800,000 yuan were unknown, and the county magistrate Yang Yuan was suspected of corruption; military expenditures accounted for more than 60% of the national treasury expenditure, and the Northern Expedition was a "loss-making project" that burned purely money. He impressed Zhuge Liang with a "monthly cash flow statement" (traditional version), and was transferred to the Ministry of Finance of the Prime Minister's Office to engage in government affairs - CFO of the army. Since then, he has experienced the defeat of Jieting, Chencang's ineffectiveness, Yinping of Wudu, the great victory of Lucheng, and the fall of Wuzhangyuan star... Taking financial management as the starting point, he implemented the budget system, cost accounting, standardized production, currency reform, economic war and currency war.
