First, the necessity of developing the agency bookkeeping industry
As a social accounting service, agency bookkeeping has its own characteristics and functions. Agency bookkeeping has been a very common accounting solution abroad, but it is still a new thing in China, and its functions and advantages have not been fully exerted. At present, the agency bookkeeping industry in China mainly plays the role of accounting for small and medium-sized enterprises. Enterprises don't have full-time accountants, but entrust bookkeeping agencies to conduct accounting, which reduces the labor costs of accountants' salaries and labor security, and does not need to spend a lot of money to train professionals or worry about brain drain. Get professional and high-quality management services with less effort. Agency bookkeeping has brought many conveniences to small and medium-sized enterprises, such as: making the accounting work of enterprises uninterrupted and avoiding the trouble of handing over the work because of the change of accounting personnel; Make tax returns timely and accurate, and avoid unnecessary losses caused by mistakes due to unfamiliarity with tax laws; Enterprises can enjoy the professional services of multiple accountants at a lower cost. In addition, the bookkeeping agents of bookkeeping companies generally have more professional knowledge and rich experience. When an enterprise entrusts bookkeeping, it can also enjoy the tax planning provided by the bookkeeping company according to the needs of the enterprise, so as to make rational use of preferential tax policies and improve the efficiency of the enterprise. The important business characteristics of the agency bookkeeping industry determine its close contact with relevant departments such as industry and commerce, taxation, etc. Some agency bookkeeping companies can provide convenient conditions for the opening and operation of enterprises through their own relationship networks. In the process of enterprise development in the new period, the professional agency bookkeeping company has its strong vitality, will play its due role in a certain period of time, and can develop and grow rapidly, so it is necessary to fully understand and vigorously develop the agency bookkeeping industry.
Second, the problems in the development of China's agency bookkeeping industry
(A) the agency bookkeeping industry itself
1, the disadvantages of professional agency bookkeeping itself. First, there are a lot of irregular and untrue situations in the accounting process. After investigation, many smaller agency bookkeeping companies are not standardized in bookkeeping, the establishment of accounting subjects is inaccurate, the records of business are inaccurate, and the vouchers are untrue; Many accounting personnel of agency bookkeeping companies are not aware of the daily operating conditions of the entrusted enterprises, but only keep accounts according to some information provided by the enterprises, and sometimes deliberately falsify the accounts to make them inconsistent with the facts. For example, some goods have been sold but not sold, so there is nothing in the account, or nothing in the account; Some goods are sold, and the book value seriously deviates from the actual value because the invoice of raw materials has not arrived and has not been valued, and then the cost of sales is transferred more, less or not; Inventory is not counted regularly in time, and the loss, loss and surplus of inventory are not accounted for, resulting in false quantity; There are even many accounting personnel of agency bookkeeping companies who, in order to meet the requirements of enterprises to evade taxes, do not make income in time when dealing with accounts, and the payment for goods is posted in advance accounts and other accounts payable accounts, and carried forward in current accounts with receipts, without paying taxes or making profits. Second, the unfavorable factors in tax returns. The centralized tax filing time in the tax system requires the centralized accounting treatment of the agency bookkeeping company, which makes it difficult to expand the agency bookkeeping business. Third, the enterprises that are represented are generally scattered, but the current tax payment system is regional, and there is a certain gap in many specific tax payment items among the bureaus. Therefore, the accountants of the bookkeeping agency have to go to several branches to declare every day during the tax filing period, which wastes time and increases costs. In addition, the accounts of the entrusted enterprises are centralized, and some enterprises often don't give the relevant information to the agency bookkeeping company until the last day of tax filing, which brings difficulties to the agency bookkeeping company and often leads to penalties for filing taxes too late.
2. Low-price competition in the industry. At present, there are a large number of agency bookkeeping companies, which are mixed. Coupled with the influence of non-professional agency bookkeeping, some companies inevitably have to lower prices to attract customers in the market competition, causing vicious competition. Professional agency bookkeeping is in the form of a company, and related expenses have to be incurred, and business tax has to be paid. Low-price competition makes it difficult for professional agencies to generate corporate profits, which will inevitably affect the quality of services. On the other hand, the income of the agency bookkeeping industry is not high, which will also lead to the frequent turnover of personnel, which greatly hinders the further promotion of professional agency companies and is not conducive to the long-term stable development of agency bookkeeping companies.
(B) Agent accounting practitioners own problems
1, the education level of employees is uneven. At present, the educational level of the employees in China's agency bookkeeping industry is uneven, and the difference is quite large. People with different academic qualifications are engaged in the same job, and some with higher academic qualifications may have unbalanced psychology, leading to lack of serious work or frequent turnover. However, some accountants are unable to fully and correctly understand the accounting reform and the new accounting system and accounting standards because of their poor cultural and professional knowledge, and the accounting information they produce does not meet the requirements of the system. Especially among the bookkeeping agents, some of them are old accountants. Although they have rich experience, they are hard to adapt because of their aging age and knowledge structure, and the frequent changes in accounting system and tax policy. Especially in today's widespread implementation of computers and computerized accounting, they are at a loss for modern means such as computer invoicing and online declaration, which have been fully implemented.
2. Employees have poor professionalism and weak principles. In order to attract customers, some agency bookkeeping companies do not refuse the client's request to create false accounting information, and help with fraud. In this environment, the bookkeeping practitioners ignore the principles and use their knowledge and experience to help the entrusted enterprises falsify their accounts. Some employees are not serious about agency bookkeeping, but simply deal with the accounts of the agency, which leads to the enterprise accounting is not detailed and specific, leaving many hidden dangers that are difficult to eliminate. In addition, some employees have strengthened their professional ability and social relations after working as bookkeeping agents for a period of time, but they will choose to leave when facing the agency work with relatively low income, and some employees who leave will take away the original customers of the company, which will have an impact on the business of the bookkeeping agency. Even some employees with poor principles and low moral standards will even use the business secrets they have mastered when accounting for the entrusted company for personal gain.
(C) the external environment of the development of agency bookkeeping
1, the government pays insufficient attention. Government departments pay insufficient attention to the agency bookkeeping industry and lack legislative supervision and policy guidance. There are few laws and regulations specifically for agency bookkeeping, only the Interim Measures for the Administration of Agency Bookkeeping issued by 1994, which was used for more than ten years until the new Measures for the Administration of Agency Bookkeeping was implemented in 2005. Although the new method is more reasonable and has more favorable provisions for agency bookkeeping, there are still some imperfections. For example, in the legal relationship of agency bookkeeping, the legal responsibility of the trustee has not been completely standardized. For the management of agency bookkeeping industry, the relevant departments are fragmented, it is difficult to form a joint force, and the inspection is not in place, which makes the development of agency bookkeeping lack reasonable supervision. In some areas, the tax authorities have a one-sided understanding of the agency bookkeeping industry, and "pay more attention to the quota than the account" in tax collection, which does not support the development of agency bookkeeping institutions. Furthermore, agency bookkeeping is a service industry with high taxes and fees, and it rarely enjoys preferential policies and supporting policies in finance and taxation, so its development is restricted.
2. Lack of social understanding. Due to the different levels of economic development and implementation in different places, the development of the agency bookkeeping industry in China is extremely uneven, coupled with insufficient publicity. Some small-scale enterprises, individual industrial and commercial households and the general public do not know much about agency bookkeeping, and the service targets of the agency bookkeeping industry are limited. There are still many people who don't fully understand agency bookkeeping, and think that agency bookkeeping only helps enterprises keep accounts and file tax returns. However, little is known about other services of agency bookkeeping institutions, which makes the business of agency bookkeeping limited and the service items difficult to expand. There are also some enterprises, because the social part-time accountants or informal agencies used in the past have a bad influence on their management, they have a rejection of agency bookkeeping. In addition, there are some employees with low quality in agency bookkeeping, and the turnover of personnel in this industry is relatively large, which makes some people in the society distrust agency bookkeeping. All these have had a negative impact on the development of agency bookkeeping.
Third, the countermeasures and suggestions to promote the development of agency bookkeeping industry
(A) to strengthen the self-construction of the agency bookkeeping industry, improve the quality.
First of all, the bookkeeping agency should formulate a sound internal control system and specific operational norms, and strictly implement the relevant provisions. Strict quality control, strict four-level review and inspection system, clear economic responsibility, in order to reduce accounting errors and ensure timely service to the entrusting unit. Secondly, the bookkeeping agency should strive to expand the scope of services and improve the quality of work. For example: give pertinent reference opinions on the investment direction of customers, and use tax knowledge to help enterprises make effective use of tax policies; Make financial analysis of customers' business, find out customers' problems in the business process, and provide reasonable opinions to help enterprises enter a virtuous circle; Collect and sort out the information that customers need in their operations, and inform enterprises of changes in financial and tax policies that have an impact on enterprise operations in a timely manner, so as to better serve enterprises and so on. Finally, improve the treatment of employees and stabilize the workforce.
(B) improve the quality of accounting practitioners
1, establish correct values and strengthen professional ethics awareness. Integrity, objectivity, independence, confidentiality, technical standards, professional ability, and moral self-discipline are the quality abilities that accountants must possess. Integrity should be put in the first place, and integrity should be the standard of life. An excellent accountant should not only have first-class professional knowledge, but also have first-class professional ethics, strictly regulate accounting behavior, strictly perform statutory duties, be loyal to his duties, adhere to principles, and ensure the quality of accounting work.
2, strengthen the follow-up education, and constantly increase new knowledge. There is an inevitable connection between follow-up education and improving the quality of accountants. Through follow-up education, the professional ability and professional ethics of accountants can be improved, so that they can better meet the requirements of economic development. Only through large-scale training, improving the moral, professional and overall quality of accounting team, and updating knowledge through regular continuing education can we reverse the unfavorable situation of accounting team.
3. Strengthen high-level academic education and diversified education. Accounting practitioners in the agency bookkeeping industry have uneven academic qualifications, and accountants with lower academic qualifications will affect the quality of agency bookkeeping, so we should pay attention to the academic education of employees. The level of higher accounting education determines the quality and work quality of accountants, and will affect the social and economic development to a certain extent. Accounting education should not only attach importance to strengthening high-level academic education, but also carry out diversified education, so that the academic level and knowledge literacy of accounting personnel can be comprehensively improved.
(C) to create a good external environment
1, give full play to government functions. First, we should continue to vigorously promote agency bookkeeping. The new "Management Measures for Agency Bookkeeping" has been implemented for two years, and the agency bookkeeping industry is constantly developing. Under the background of the implementation of the new enterprise accounting system, vigorously promoting agency bookkeeping can further highlight the legal status of agency bookkeeping and enhance the understanding of small-scale enterprises, individual industrial and commercial households and other small economic organizations on agency bookkeeping. The second is to strengthen the support of government departments. Finance and taxation departments should actively study the measures and methods to support the development of agency bookkeeping industry, and introduce some fiscal and taxation preferential policies in due course. Take targeted measures to actively promote the implementation of agency bookkeeping. In particular, the tax authorities should take advantage of their close ties with small-scale business organizations to help promote agency bookkeeping. The third is to improve laws and regulations. Relevant departments should actively formulate relevant laws and regulations and their detailed rules for implementation, clarify the respective rights and obligations of both parties, and help both parties to clarify their respective legal responsibilities in the form of contracts. And further standardize the establishment, examination and approval, annual inspection and business management of agency bookkeeping institutions. The fourth is to strengthen supervision. The financial department should strengthen the supervision and management of agency bookkeeping institutions, conduct a comprehensive clean-up of all individuals and institutions engaged in agency bookkeeping, and establish an archive of agency bookkeeping institutions; Establish a system of regular inspection and annual inspection, and rectify the bookkeeping agencies that have not passed the inspection or annual inspection; Standardize the practice behavior of bookkeeping agencies and personnel.
2. Create a good social atmosphere. The object of agency bookkeeping industry is mainly small and medium-sized enterprises. To strengthen the development of agency bookkeeping industry, we must support small and medium-sized enterprises and guide small and medium-sized enterprises and individual industrial and commercial households to entrust intermediary agencies to do bookkeeping. Relevant measures can be taken to reduce the burden of small and medium-sized enterprises and safeguard their legitimate rights and interests. Actively guide the vast number of small and medium-sized enterprises and individual industrial and commercial households to implement agency bookkeeping, so as to change the tax collection method from approved collection to audit collection, thus promoting the establishment of accounts at the source and promoting the development of agency bookkeeping industry. In addition, establish and improve the agent market, improve the intermediary institutions and accounting agency mechanism, establish accounting professional alliances, form the overall strength of accounting, establish the accounting talent market, optimize the accounting team, strengthen social supervision and other measures.
Longzhongdui
At that time, Liu Bei was attached to Liu Biao and stationed troops in a new field. Later, when I visited Si Mahui, I heard him say, "Do Confucian scholars and laymen know the current affairs? He who knows the times cares about Junjie. There are Fulong and Feng Chu here. Those Confucian scholars are all people with shallow knowledge, how can they understand the current affairs situation? It is a hero to be able to understand the current affairs and situation. At this time only Fu Long (Zhuge Liang) and Feng Chu (Pang Tong). Later, he was recommended by Xu Shu and wanted Xu Shu to introduce him, but Xu Shu said, "This man can be seen, but he can't be compromised." The general should drive in vain. This man can go to see him, but he can't be condescended to this. The general should condescend to visit each other. ）”
Liu Bei went to visit Zhuge Liang himself, only to see Zhuge Liang three times (he said he saw Zhuge Liang all three times). Liu Bei told others to avoid him and asked Zhuge Liang, "The Han Dynasty has fallen, the traitor has stolen his life, and the Lord is covered with dust." Lonely, I want to believe that the righteousness is above the world, and my wisdom is short, so I use it rampant. As for today. However, the ambition is still not over, and you say that the plan will be safe? Nowadays, the Han Dynasty is declining, and treacherous court officials do things under the guise of imperial orders, and the emperor loses power. I didn't measure my virtue and ability, and wanted to revive the world with righteousness, but my wisdom and strategy were short and insufficient, so I often failed until today. But my ambition is still unsettled. Do you have any strategies to help me? ）”
Zhuge Liang then told him that Cao Cao was not desirable and Sun Quan could help him. It also expounds that the monarchies of Jing and Yi are weak, and only by owning these two States can they win, which shows the necessity and possibility of capturing these two States. He also told Liu Bei about the strategy of attacking the Central Plains. This theory was later called Longzhong Dui (Longzhong is still controversial, and it is said that Caolu Dui), and Liu Bei praised it even more, so Zhuge Liang began to serve Liu Bei. Liu Bei often talks with him, and his relationship is getting closer. Guan Yu, Zhang Fei and others were greatly displeased. Liu Bei explained to them: "There is Kong Ming in solitude, and there is water in fish. May you not say anything more. I have Kong Ming, just like fish get water. I hope you will stop talking about it. ) "Guan Yu and Zhang Fei stopped complaining.
Make a statement about crossing the river
At that time, Liu Qi, the son of Liu Biao, became increasingly unhappy with Liu Qi because of the influence of his stepmother. Liu Qi attached great importance to Zhuge Liang, so he asked Zhuge Liang several times for the technique of self-defense. However, Zhuge Liang often refused, and Liu Qi used the method of going to the house to take the ladder at a banquet to make Zhuge Liang tell the solution. Zhuge Liang asked Liu Qi: "Don't you see that Shen Sheng is in danger, but Zhong Er is safe outside?" You are in danger without seeing Shen Sheng in the Spring and Autumn Period, but can Zhong Er be safe outside? ) "Liu Qi know what he means, just Huang Zu was killed by Sun Jun, Liu Qi was recommended as Jiangxia satrap.
In August 2008, Liu Biao died of illness, and his second son, Liu Cong, succeeded to the throne. Hearing the news of Cao Cao's going south, he sent an envoy to surrender. When Liu Bei learned of Fancheng, he led the army and the people to flee south. Cao Jun caught up with Liu Jun in Changban, Dangyang, and Xu Shu's mother was tricked into Cao Cao's territory. Xu Shu had to surrender to Cao Cao. Before Liu Bei arrived at Xiakou, Sun Quan sent Lu Su to observe the situation and suggested to Liu Bei to ask Sun Quan for help. Zhuge Liang recommended himself to Chai Sang and made friends with Lu Su. After arriving in Chaisang, Zhuge Liang met Sun Quan, and first gave Sun Quan two choices by dichotomy: "If you can compete with China with the people of Wu and Yue, it is better to break off with them as early as possible (if you can compete with the people of Wu and Yue with the country of the Central Plains, it is better to break off diplomatic relations with Cao Cao as early as possible)", and another choice is to provoke him to "If you can't, why don't you put the case in the north and let it go! If you think you can't resist it, why don't you stop military action and surrender to the north! "North" has a double meaning here: one is that Cao Cao was in the north at that time, and the other is that when the monarch and the minister meet, the officials usually face the north. ）”
Sun Quan asked Zhuge Liang why Liu Bei didn't surrender. Zhuge Liang raised Liu Bei's worth, saying that Liu Bei had integrity and would never surrender, in order to show Sun Quan Liu Bei's determination. Sun Quan was furious and vowed not to surrender to Cao Cao, but he was worried about how many troops Liu Bei had left to fight. Zhuge Liang finally analyzed the situation of the two armies. First, he said that there were 10,000 soldiers from the army and Guan Yu's water army, plus Liu Qifan's Jiangxia soldiers were no less than 10,000. Let's talk about Cao Jun's exhaustion from afar, chasing Liu Beishi, and traveling more than 300 miles a day and a night with a light bicycle. It is precisely "a spent force, and it is impossible to wear Lu Tao"; Moreover, northerners don't learn water warfare, and Jingzhou people are forced to obey Cao Cao, not to be convinced; Finally, it is certain that Cao Cao can be defeated. Sun Quan was very happy, and then he was lobbied by Lu Su and Zhou Yu, and decided to unite with Liu Kang Cao. Zhou Yu, Cheng Pu and Lu Su were sent to lead 30,000 water troops to fight Cao Cao. Zhuge Liang went back to Liu Bei with the army. 1 1 month, Cao Cao was defeated in Chibi and returned to the north.
Food sufficiency, weapons dressing
After Battle of Red Cliffs, on1February, Liu Bei pacified the four counties in Jingnan, appointed Zhuge Liang as the military commander, lived in Linxuan, and ordered Lingling, Guiyang and Changsha counties to adjust taxes and enrich military assets. 2 1 1 year, Yizhou Pastoral Liu Zhang sent Fa Zheng to ask Liu Bei to assist Zhang Lu. Zhuge Liang and Guan Yu, Zhang Fei and others guarded Jingzhou. By next year1February, Liu Bei broke with Liu Zhang and attacked Chengdu. Zhuge Liang and Zhang Fei, Zhao Yun and others went to Shu to help out, leaving Guan Yu in charge of Jingzhou's defense, dividing troops to pacify counties and counties, and forming a capital with Liu Bei. In 2 14, Liu Zhang surrendered and Liu Bei entered Yizhou.
Zhuge Liang received 500 Jin of gold, 1,000 Jin of silver, 50 million yuan and 1,000 pieces of brocade, and was appointed as a strategist and general in charge of the general's office. Every time Liu Bei sent troops to attack, Zhuge Liang was responsible for guarding Chengdu and providing sufficient food and clothing for Liu Bei. For example, in the battle of Hanzhong, he provided resources for Liu Bei who was defeated repeatedly. In 220, Cao Pi usurped Han's independence. In 22 1 year, the ministers heard the news that Emperor Xian was killed, and advised Liu Bei, who had become the king of Hanzhong, to become emperor. Liu Bei refused, and Zhuge Liang persuaded Liu Bei with the story of Geng Chun lobbying Liu Xiu to become emperor. So Liu Beicai agreed to let Zhuge Liang record the history of the prime minister and take a holiday. In the same year, Zhang Fei died, and Zhuge Liang took the post of a captain.
(usu of a dying emperor) entrust one's young son to the care (usu of a minister)
In August, 222, Liu Bei was defeated on the way to recapture Jingzhou in the Eastern Expedition, and retreated to Yong 'an. Zhuge Liang lamented that Fa was passing away, otherwise Liu Bei's Eastern Expedition would be stopped. By February of 223, Liu Bei was seriously ill, and called Zhuge Liang to Yong 'an to entrust the affairs with Li Yan. Liu Bei said to Zhuge Liang, "You are only ten times as talented as Cao Pi, and you will be able to secure the country, and you will eventually achieve great things. If the heir can be supplemented, supplement it; If he is incompetent, you can take it yourself. Your talent is ten times that of Cao Pi, and you will be able to settle the country and achieve great things in the end. If the adopted son (Liu Chan) can assist, then assist him; If he has no talent, you can take it yourself. ) "Zhuge Liang said with tears:" I dare to exhaust my strength, to be faithful, and then to die! I will do my best to serve the faithful solar terms until I die! ) "Liu Bei wants Liu Chan and other sons to be Zhuge Liang's father, but only with Zhuge Liang.
In April, Liu Bei died, and Liu Chan succeeded to the throne, making Zhuge Liang the marquis of Wuxiang and opening a government office. Before long, Liu Chan relied on Zhuge Liang to take charge of Yizhou animal husbandry and political affairs, which was decided by Zhuge Liang. Originally, the South China region took the opportunity to rebel because of Liu Bei's crushing defeat. Zhuge Liang did not send his troops because the country had just lost its monarch, but sent Deng Zhi and Marco to Soochow to repair it.
The South
Until the spring of 225, Zhuge Liang led an army to the south. Before he left, Liu Chan gave Zhuge Liang a gold cymbal and a curved cover, and he advocated one before and after, with 60 samurai. Later, Zhuge Liang went deep into the barren land (idiom: barren is today's northern territory of Myanmar, bhamo) to crusade against Yong Lv and Meng Huo. Zhuge Liang took the suggestion of joining the army in Ma Su, focusing on attacking the heart, first defeating Yong Lv's army, then capturing Meng Huo seven times, and putting down all the chaos in the autumn (see Zhuge Liang's southern expedition for details). The rich resources in the south of Shu and Han provided the country with military services. When Shu became rich, it began to train soldiers and prepare for the Northern Expedition.
northern expedition
In March, the fifth year of Jianxing (AD 227), Zhuge Liang went to the late master with a model and led his army to Hanzhong to prepare for the Northern Expedition. He first trained in Hanzhong for about a year, and then attacked the north. Wei Nan 'an (Gansu Longxi), Tianshui and Anding (Gansu Jichuan) immediately fell to Shu. Wei Mingdi went to Chang 'an to bid for the war, and Cao Zhen supervised the right armies, adopting a strategy of giving priority to defense. The Shu army first threatened to capture the county by Xiegu Road, and made Zhao Yun and Deng Zhi lead an army as a suspected army according to Jigu (now northwest of Baocheng, Shaanxi Province), and Zhuge Liang led the main force to attack Qishan in the west. Ma Su, who joined the army, led an army as a pioneer and stationed in Jieting. Ma Su misdirected, defeated, lost street kiosks. The Shu army lost its stronghold and had to return to Hanzhong. Zhuge Liang beheaded Ma Su, wrote a letter to demote himself three times, and assumed the post of Prime Minister as a right general.
In the winter of the sixth year of Jianxing (AD 228), Wei Jun attacked Wu on the third road, and Guanzhong was empty. Zhuge Liang led the army to the Northern Expedition again. The Shu army went out of the Great Sanguan Pass this time, besieged Chencang for more than 20 days, and all the food was gone.
In the seventh year of Jianxing (AD 229), Zhuge Liang led the army to the Northern Expedition for the third time. The Shu army headed west, taking Wei Wudu and Yinping counties and returning. Zhuge Liang was reinstated as prime minister.
In the ninth year of Jianxing (AD 23 1 year), Zhuge Liang cut Wei for the fourth time and surrounded Qishan with wooden cattle to transport grain. Sima Yi was the commander-in-chief and overseer of the resistance. Sima Yi knew that the Shu army had come from afar and the food logistics was limited, so he insisted on refusing to go to war by taking risks. Zhuge Liang ordered Li Yan to be in charge of logistics supply in Hanzhong. Li Yan failed to raise food and grass in time, so he wrote to Zhuge Liang that the emperor ordered the withdrawal. After Zhuge Liang retired from the army, he lied to the court that the withdrawal was to lure the enemy. When Zhuge Liang came back, he signed his name on the list with many soldiers, impeached Li Yan, saved him as Shu Ren and exiled him to Zitong.
In February of the 12th year of Jianxing (AD 234), Zhuge Liang made the fifth northern expedition, and went out of the oblique valley with a large army, according to Wuzhangyuan (now 40 miles south of Qishan County, Shaanxi Province). This time, I made an appointment with Dongwu to attack Wei at the same time. However, Dongwu was slow to send his troops. Until May, Sun Quancai sent Lu Xun and Zhu Gejin to camp in Jiangxia and Miankou (now Han Town, Hubei Province) to attack Xiangyang, while Sun Quan himself led an army around Hefei New Town. In this regard, Wei Mingdi's strategy is to defeat Dongwu first. He personally led the water army to March eastward, so that Sima Yi, who was guarding the west, insisted on not fighting and let the Shu army's grain retreat. However, when Sun Quan learned the intention of Wei Zhu, he thought that his own side had become the main battlefield and suffered losses, that is, he ordered all the troops to withdraw. On the western front. In view of the lessons of the past, Zhuge Liang divided his troops and settled the field, intending to stay for a long time. In August of this year, Zhuge Liang suddenly fell ill and died suddenly at the front, at the age of 54. The Shu army withdrew across the board. Liu Chan is useless. The Shu army was defeated.