PUBLIC FINANCE ORDINANCE ——附加英文版
Hong Kong
PUBLIC FINANCE ORDINANCE
(CHAPTER 2)
ARRANGEMENT OF SECTIONS
ion
I PRELIMINARY
hort title
nterpretation
he general revenue
harges on the general revenue
II THE ESTIMATES OF REVENUE AND EXPENDITURE, AND
APPROPRIATION
nnual estimates
pproval of estimates of expenditure and appropriation
uthorization of expenditure in advance of appropriation
hanges to the approved estimates of expenditure
upplementary Appropriation
III CONTROL AND MANAGEMENT
General powers and duties of the Financial Secretary
Power to make regulations and give directions, etc.
Controlling officers.
Controlling officers to obey regulations and directions, etc.
Authority of controlling officers to incur expenditure
Further authority of controlling officers in respect of urgent
nditure
IV RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
Duties of Director of Accounting Services
Prompt collection of moneys
Payment of public moneys
Payment of certain moneys to be authorized by warrant
Recoverable advances
Advances to meet urgent need for payment
Imprests
Deposits
Donations and grants
Banking
Investment of moneys
Borrowing powers and loans
Guarantees
Establishment of funds
Special suspense accounts
Appropriations and warrants to lapse at close of financial year
V SURCHARGE
Power to surcharge
Notification of surcharge and right of appeal
Appeal against surcharge
Withdrawal of surcharge
Collection of surcharge
Surcharge in respect of deceased persons
VI MISCELLANEOUS
Abandonment of claims, etc. and write-off of public moneys and
stores
Disposal of serviceable stores, etc.
Power of Governor to give directions
Director of Accounting Services may give certain directions, etc.
to
ic officers in receipt of certain moneys
Trusts
Transitional
Effect of dissolution of Legislative Council
t Schedule. Funds
nd Schedule. Special Suspense Accounts
Whole document
rovide for the control and management of the public finances of
Hong
and for incidental and connected purposes.
pril 1983] L. N. 109 of 1983
PART I PRELIMINARY
hort title
Ordinance may be cited as the Public Finance Ordinance.
nterpretation
his Ordinance, unless the context otherwise requires--
ropriation Bill" and "Appropriation Ordinance" means a
Bill or
nance, as the case may be, which provides for appropriation from
the
ral revenue in respect of the approved estimates of expenditure
on the
ices of the Government for a financial year;
roved estimates of expenditure" means the estimates of
expenditure
ed to be approved under section 6;
trolling officer" in relation to a head or subhead means the
officer
gnated as controlling officer of that head or subhead under
section
ector of Audit" means the Director of Audit appointed under
section 3
he Audit Ordinance (Cap. 122);
ctment" includes an imperial enactment;
enditure" includes expenditure on the services of the
Government
ired to be met under any enactment;
ance Committee" means the Finance Committee of the Legislative
Council
blished under the Standing Orders of the Legislative Council;
eral revenue" means moneys which under this Ordinance or any
other
tment are to be paid into or to form part of the general revenue;
d" means a head of expenditure;
lic moneys" means--
the general revenue;
any moneys which are accounted for in the books or records of
account
he Director of Accounting Services; and (Replaced 11 of 1990 s.
2)
any other moneys which the Governor may declare in writing
to be
ic moneys for the purposes of this Ordinance;
head" means a subhead of expenditure;
plementary Appropriation Bill" and "Supplementary
Appropriation
nance" means a Bill or Ordinance, as the case may be, which
provides
appropriation from the general revenue in supplementation
of the
opriation already made by an Appropriation Ordinance.
he general revenue
Except where otherwise provided by or under this Ordinance
or any
r enactment any moneys raised or received for the purposes
of the
rnment shall form part of the general revenue.
Any refund or drawback may be made from the general
revenue in
rdance with regulations made under section 11. (Replaced 8 of 1984
s.
For the avoidance of doubt it is hereby declared that the
reference in
ection (1) to moneys raised or received for the purposes
of the
rnment does not include moneys held on trust.
harges on the general revenue
xpenditure shall be charged on the general revenue except as
provided
r under this Ordinance or any other enactment.
PART II THE ESTIMATES OF REVENUE AND EXPENDITURE, AND APPROPRIA-
TION
nnual estimates
The Financial Secretary shall cause to be prepared in each
financial
estimates of the revenue and expenditure of the Government for
the
following financial year, and shall cause such estimates to be
laid
re the Legislative Council before or as soon as practicable after
the
encement of the financial year to which they relate.
Subject to subsection (3), the estimates of revenue and
expenditure
l be in such form as the Financial Secretary may from time to
time
ct.
The estimates of expenditure shall--
classify expenditure under heads and subheads with the ambit of
each
described;
in respect of each head show the estimated total
expenditure, the
ision sought in respect of each subhead, the establishment of
posts
any), and the limit (if any) to the commitments which may be
entered
in respect of expenditure which is not annually recurrent; and
specify the controlling officer designated in respect of each
head and
ead under section 12.
Where there is a requirement under any enactment that
expenditure be
from the general revenue, provision for such expenditure
shall be
uded in the estimates of expenditure for the purposes of this
Part,
without prejudice to the validity or effect of any such
requirement.
pproval of estimates of expenditure and appropriation
The heads contained in the estimates of expenditure for a
financial
shall be included in an Appropriation Bill which shall be
introduced
the Legislative Council at the same time as the estimates.
Upon the enactment of the Appropriation Ordinance the
estimates of
nditure for the financial year to which the Ordinance relates
shall be
ed to be approved to the extent that they are provided for in
the
nance and shall have effect from the first day of such financial
year.
Expenditure for the financial year on the services of the
Government
l, subject to this Ordinance, be arranged in accordance with the
heads
subheads and be limited by the provision in each subhead shown
in the
mates of expenditure as approved or as may subsequently be
changed
time to time in accordance with section 8.
uthorization of expenditure in advance of appropriation
The Legislative Council may, in advance of an Appropriation
Ordinance,
esolution authorize expenditure for the services of the
Government in
ect of a financial year to be charged on the general
revenue, in
rdance with this Ordinance and subject to such
limitations and
itions as may be specified in the resolution.
Expenditure charged on the general revenue pursuant to a
resolution
r this section shall be arranged in accordance with the
heads and
eads shown in the estimates of expenditure laid under section
5 and
provisions of this Ordinance shall, for the purposes
of this
ection and subject to such conditions and limitations as
may be
ified in the resolution, apply to such estimates as though they
were
approved estimates of expenditure.
Expenditure charged on the general revenue pursuant to a
resolution
r this section shall be set off against the amounts
respectively
ided in the Appropriation Ordinance upon the same
coming into
ation.
hanges to the approved estimates of expenditure
Subject to this section, no changes shall be made to the
approved
mates of expenditure except with the approval of the Finance
Committee
a proposal of the Financial Secretary.
Without limiting the generality of subsection (1) such
changes may
ide for all or any of the following matters--
the creation of new heads or subheads;
supplementary provision in approved or new subheads;
variations in the establishments of posts;
increases in the limit to the commitments which may be entered
into in
ect of expenditure which is not annually recurrent.
The Finance Committee may delegate to the Financial
Secretary the
r to approve changes subject to such conditions,
exceptions and
tations as are specified in the delegation.
The Financial Secretary, where a delegation by the Finance
Committee
r subsection (3) so provides, and subject to such
conditions,
ptions and limitations as are specified in the delegation, may
further
gate his power to approve changes to any public officer.
A delegation to any public officer under subsection (4)
shall be
ect to such further conditions, exceptions and limitations
as the
ncial Secretary may specify.
Nothing in subsection (1) shall be construed as
limiting or
cting--
the power of the Governor to make any proposal, or allow or direct
any
osal to be made, to the Legislative Council, the object or effect
of
h is to require a change to the approved estimates of expenditure;
or
a requirement under any enactment that expenditure be met
from the
ral revenue.
The Financial Secretary shall cause such changes to be made
to the
oved estimates of expenditure as are necessary in respect of any--
approval given under subsection (1), (3) or (4);
expenditure pursuant to a proposal referred to in subsection (6)
(a);
requirement referred to in subsection (6) (b) not otherwise
provided
by approval under this section.
The Financial Secretary shall at the end of each quarter
of the
ncial year or as soon as practicable thereafter--
report to the Finance Committee changes made to the approved
estimates
xpenditure in that quarter upon approval by him or by any
public
cer pursuant to a delegation under section (3) or (4), as the case
may
and
table in the Legislative Council a summary of all changes made
to the
oved estimates of expenditure in that quarter under this section.
Without prejudice to section 9, expenditure in respect of
which a
ge to the approved estimates is made under this section
shall be
ged on the general revenue notwithstanding that there has
been no
opriation in respect thereof by an Appropriation Ordinance.
upplementary Appropriation
t the close of account for any financial year it is
found that
nditure charged to any head is in excess of the sum appropriated
for
head by an Appropriation Ordinance, the excess shall be included
in a
lementary Appropriation Bill which shall be introduced
into the
slative Council as soon as practicable after the close
of the
ncial year to which the excess expenditure relates.
PART III CONTROL AND MANAGEMENT
General powers and duties of the Financial Secretary
Financial Secretary shall, subject to this Ordinance and any
other
tment, have the management of the finances of the Government and
the
rvision, control and direction of all matters relating
to the
ncial affairs of the Government.
Power to make regulations and give directions, etc.
Without prejudice to any other provision of this
Ordinance, the
ncial Secretary may make such administrative regulations and give
such
nistrative directions and instructions not inconsistent
with this
nance as may appear to him to be necessary or expedient for the
better
ying out of the provisions and purposes of this Ordinance and for
the
ty, economy and advantage of public moneys and Government
property.
Any regulations made or directions and instructions given
by the
rnor or by any person authorized by him, for purposes similar to
those
espect of which regulations, directions and instructions may be
made
iven under subsection (1), and which are in force at the
commencement
his Ordinance, shall, in so far as they are not inconsistent with
this
nance, remain in force and shall be deemed for all purposes to
have
made or given under this section and to be liable to revocation
or
dment hereunder.
Controlling officers
Estimates of expenditure laid before the Legislative Council
shall
gnate a controlling officer in respect of each head and subhead.
Subject to section 14 (5), a controlling officer shall be
responsible
accountable for all expenditure from any head or subhead for which
he
he controlling officer, and for all public moneys and
Government
erty in respect of the department or service for
which he is
onsible.
Controlling officers to obey regulations and directions, etc.
y controlling officer shall obey all regulations made and
directions
nstructions given by the Financial Secretary under section
11 and
l, if so required, account to the Financial Secretary
for the
ormance of his duties as controlling officer.
Authority of controlling officers to incur expenditure
Subject to any regulations made or directions or instructions
given by
Financial Secretary under section 11 and to any reservation
made by
Financial Secretary under subsection (3), a controlling officer
may,
accordance with this Ordinance, incur expenditure and
authorize
nditure to be incurred against any provision shown in any subhead
for
h he is the controlling officer.
No expenditure shall be incurred against any provision shown
in any
ead except by or under the authority of the controlling officer.
The Financial Secretary may, in writing, reserve the whole or any
part
ny provision shown in any subhead and for so long as such
reservation
ins in force no expenditure shall be incurred against the
provision
rved.
A controlling officer may, in respect of any subhead for which
he is
controlling officer, by allocation warrant signed by him or
by a
ic officer authorized generally or specially by him,
authorize any
r controlling officer to incur expenditure or authorize
expenditure to
ncurred against any provision shown in that subhead--(Added 8 of
1984
)
for any purpose within the ambit of that subhead; and
in accordance with the terms of the allocation warrant.
The controlling officer to whom an allocation warrant is issued
under
ection (4) shall be responsible and accountable for any
expenditure
rred under the warrant as if he were the controlling
officer
gnated in respect thereof under section 12.
Further authority of controlling officers in respect
of urgent
nditure
where an urgent need has arisen for expenditure to be incurred
which--
requires a change to the approved estimates of expenditure in
respect
atters referred to in section 8 (2) (b) or (d); and
in the opinion of a controlling officer cannot be deferred until
the
ssary change is made in accordance with section 8 without
serious
iment to the public interest, the controlling officer may,
on his
onal responsibility, incur the expenditure in anticipation
of such
ge.
As soon as practicable after incurring expenditure under
subsection
the controlling officer shall report the matter to the
Financial
etary for the purpose of having the necessary change made
to the
oved estimates of expenditure.
Where the necessary change to the approved estimates of
expenditure is
made in accordance with section 8, the expenditure incurred shall
not
charged on the general revenue but shall remain the
personal
onsibility of the controlling officer who incurred the
expenditure.
PART IV RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
Duties of Director of Accounting Services
The Director of Accounting Services shall be responsible
for the
ilation and supervision of the accounts of the Government,
for the
gement of accounting operations and procedures, and for ensuring
that
regulations directions or instructions made or given
under this
nance relating thereto and in respect of the safe custody of
public
ys and its accounting are complied with.
Without prejudice to the generality of his duties under
subsection (1)
the powers conferred on the Financial Secretary by section
11 the
ctor of Accounting Services shall--
ensure that adequate arrangements are made for bringing
promptly and
erly to account all public moneys received and paid by the
Government;
pay such sums from public moneys as he is authorized to pay under
this
nance or any other enactment;
ensure, in so far as is practicable, that adequate
arrangements are
for the safe custody of public moneys; and
bring to the notice of the Financial Secretary and the
Director of
t, in writing, any material defect in departmental control of
revenue,
nditure, cash, stamps, securities, stores and other
Government
erty which may come to his notice and any persistent
breaches of
lations, directions or instructions made or given
under this
nance.
Subject to the provisions of any enactment, in the exercise
of his
es the Director of Accounting Services shall be entitled to
inspect
offices and shall have access to all records, books,
vouchers
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枣庄市人民政府办公室关于印发《枣庄市首席技师选拔管理办法》的通知
山东省枣庄市人民政府办公室
枣庄市人民政府办公室关于印发《枣庄市首席技师选拔管理办法》的通知
枣政办发〔2005〕66号
各区(市)人民政府,市高新区管委会,市政府各部门,各大企业:
《枣庄市首席技师选拔管理办法》已经市政府同意,现印发给你们,望认真贯彻执行。
二○○五年八月二十四日
枣庄市首席技师选拔管理办法
第一章 总 则
第一条 为树立和落实科学人才观,加快我市高技能人才队伍建设,提高技能人才的整体素质和社会地位,创造技能人才成长的良好社会环境,调动广大技能劳动者学技术、比贡献的积极性,促进我市经济社会发展,根据山东省人民政府办公厅《关于印发<山东省首席技师选拔管理办法>的通知》(鲁政办发[2004]107号)精神,制定本办法。
第二条 本办法所称枣庄市首席技师,是指工人队伍中具有高超技能水平、良好职业道德、丰富实践经验、贡献比较突出,在全市行业领域中影响带动作用大、得到业内广泛认可的高技能人才。
第三条 枣庄市首席技师选拔坚持公开、平等、竞争、择优的原则,充分考虑技术技能型、知识技能型、复合技能型高技能人才的不同特点和行业分布,重点从我市国民经济发展支柱产业和优势产业相关企业中选拔产生。
第四条 枣庄市首席技师每2年评选1次,每次选拔20人,管理期限为4年。
第五条 枣庄市首席技师选拔管理工作由市人才工作领导小组统一领导,市人才工作领导小组办公室协调市劳动保障局、人事局、经贸委、国资委、外经贸局、财政局、总工会等部门单位组成枣庄市首席技师选拔管理工作办公室,负责具体实施工作。办公室设在市劳动保障局。
第二章 选拔范围和条件
第六条 枣庄市首席技师选拔范围是我市各级各类所有制经济、社会组织中,具有技师以上职业资格、在一线岗位上直接从事技能工作的人员,符合条件的自由职业者也可参加。
第七条 枣庄市首席技师的选拔条件:热爱祖国,坚持四项基本原则,遵纪守法,爱岗敬业,具有良好的职业道德,为所在单位和社会做出了重大贡献,在同行中享有很高声誉,近几年来取得下列成绩之一的:
1.个人职业技能在省内同行业中处于领先、市内同行业中处于拔尖水平。在近4年内获得“中华技能大奖”、“全国技术能手”、省市“有突出贡献技师”、“枣庄市技术能手”等称号;或者为全国一、二类技能竞赛、省级一类技能竞赛前十名成绩获得者,省级二类技能竞赛前六名成绩获得者,市级一类技能竞赛前三名成绩获得者,市级二类技能竞赛第一名成绩获得者。
2.刻苦钻研技术,具有绝招绝技。创造了在同行业中公认的先进操作法,提高了劳动生产效率,创造了同行业最高生产、销售记录。
3.在技术上有重大发明创造或重大技术革新,并取得重大经济效益和社会效益。在企业技术改造、引进高新技术设备的消化、使用中,掌握关键技术,解决关键技术难题;能够排除重大关键技术障碍、重大安全隐患,消除质量通病,对提升产品质量有突出贡献。
4.在编制国家级标准工艺、工作法方面有突出贡献。
5.发扬团队精神,传绝技,带高徒。所带徒弟多人成为企业技能骨干、在各类技能竞赛中取得优异成绩。
第三章 选拔方法和程序
第八条 枣庄市首席技师推荐人选,一般从各区(市)首席技师中推荐,市直各大企业从本企业首席技师中推荐,经公示后上报。
推荐申报枣庄市首席技师需呈报以下材料:
1.《枣庄市首席技师申报表》;
2.1000字左右的事迹材料;
3.申报人职业资格证书、主要技术成果、获奖情况等证明材料。
第九条 市首席技师选拔管理工作办公室对各区(市)、各企业报送的人选进行初步审核,组织有关专家成立枣庄市首席技师评审委员会,对人选进行综合评审,并组织进行现场技能考查,提出人选名单,提交市人才工作领导小组审定。
第十条 市人才工作领导小组研究确定枣庄市首席技师名单,经公示后报市政府命名表彰,颁发证书。
第四章 待 遇
第十一条 枣庄市首席技师在管理期间,每人每月发给市政府津贴500元。在管理期内被选拔为省级首席技师的,享受省政府津贴,不再享受市政府津贴。
第十二条 枣庄市首席技师名单纳入枣庄市高层次人才库,市里每年组织部分首席技师参加政治理论培训及考察、咨询、休假等活动。
第十三条 所在企业和单位对枣庄市首席技师可以参照企业经营者实行年薪制,其技术成果转化所得收益,应按照一定比例分配给个人。
第十四条 市、区(市)每年组织对高层次人才进行健康查体时,安排枣庄市首席技师参加;所在企业和单位每年安排枣庄市首席技师为期15天的带薪休假。
第十五条 枣庄市首席技师在管理期内达到退休年龄的,根据本人意愿可暂不办理退休手续。
第五章 管 理
第十六条 充分发挥枣庄市首席技师在企业、公共建设领域,生产、技术创新和企业管理中的积极作用。
1.市劳动保障局组织首席技师承担公共建设、企业技术革新、技术攻关任务,推广新技术、新工艺和先进操作法,承担“名师带徒”,进行人才培养。
2.在不同行业选择建立“枣庄市首席技师工作站”,组织枣庄市首席技师承担社会服务任务,参与重大生产建设项目咨询,重大技术联合攻关,开展同行业技能交流,绝招、绝技展示等活动。
3.有关部门和所在单位要积极创造条件,有计划地安排枣庄市首席技师脱产学习、参观考察和技术交流。
4.枣庄市首席技师在申报科研项目、新技术推广、开发应用、技术革新时,有关部门和所在单位要优先予以经费和其他方面的支持。
第十七条 对枣庄市首席技师实行动态管理。
1.市劳动保障局建立枣庄市首席技师档案,对枣庄市首席技师实行年度考核评估制度。
2.管理期内不再从事技能或技术岗位工作的,或调往市外的,可继续保留枣庄市首席技师称号,不再享受有关待遇;在管理期内有违法违纪行为或重大过失者,报经市首席技师选拔管理工作办公室批准,取消其称号,停止其享受相应待遇。
3.管理期满后,符合条件的可继续参与选拔。
第六章 附 则
第十八条 本办法自发布之日起施行,由市人才工作领导小组办公室负责解释。