我们谈古代财政改革,多关注财政体制改革、收入结构调整、财政预算制度的构建这样的宏大事件,而对财政自身运行成本的核算和改革注意不多。有言道:细节决定成败,如何用好财政资金,对于改革同样重要。这里让我带大家去看一则北魏年间降低财政运转成本的决策过程,同时也可从中体会当时财政行政的运行过程。 When we talk about the ancient fiscal reform, we pay more attention to such grand events as the reform of the fiscal system, the adjustment of the income structure and the construction of the fiscal budget system, while paying little attention to the accounting and reform of the running cost of the fiscal itself. There is a saying: the details determine success or failure, how to make good use of financial resources, as important as the reform. Let me take you here to see a decision-making process to reduce the cost of running finance during the Northern Wei Dynasty. At the same time, I can also understand the operation of the current fiscal administration.