张居正的改革,人们每每记住的是“一条鞭法”。其实,他那综核名实,平均税赋的做法对于现代税收制度已无多少借鉴的价值,而真正具有创制意义,到今天仍能启迪我们的是他的考成法。所谓考成法就是对行政官员的业绩依律进行逐月考查,逐年稽核。把办公当做办纸,是古今中外行政机关常常重蹈的复辙。可以设想,一群看似智慧聪颖的官吏,成日里案头劳作,或批办公文,或奏折言事,下笔洋洋洒洒如有神助却空洞无物,美其名曰办公,实际上不过是把北京城南琉璃厂出品的上等宣纸,填上一些毫无价值的文字,按照“置邮而传四方”的行政原则,在花费了偌大的人力物力完成其公文旅行后,要么在别的衙门被束之高阁,永远再无人问津,要么变为废纸被定期回收。这样一个过程,不是办纸又是什么。从古至今,中国行政机构的弊端集中体现在“因循”二字上,“因”者陈陈相因, Zhang Juzheng’s reform, people often remember that “a whip method ”. In fact, his comprehensive review of the real name, the average tax practice for the modern tax system has little reference value, but truly creative, to today we can still enlighten us is his test. The so-called test into law is the performance of administrative officials according to the law monthly inspection, year after year audit. The office as a paper, is the frequent repetition of administrative agencies at all times and in all countries. It is conceivable that a group of seemingly intelligent and clever officials work day by day or work on official documents or make unforgiving remarks. If anything, they are eloquent and helpless, but in reality they simply call Beijing Chengnan Glass The factory produced the finest Xuan paper, fill in some worthless text, in accordance with the “postal and spread the Quartet ” administrative principle, spent a lot of manpower and material resources to complete their official travel, or at other Yamen was shelved , No one cares forever, or into the waste paper is recycled regularly. Such a process, not paper and what. Since ancient times, the drawbacks of China’s administrative agencies are mainly reflected in the “follow the lead” word, “because ” who Chen Xiang-phase,