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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广东省知识产权局等14个部门关于知识产权举报投诉的工作规定(试行)
广东省知识产权局 广东省高级人民法院 广东省人民检察院等
广东省知识产权局等14个部门关于知识产权举报投诉的工作规定(试行)
(广东省知识产权局 广东省高级人民法院 广东省人民检察院 广东省公安厅 广东省农业厅 广东省对外贸易经济合作厅 广东省文化厅 广东省工商行政管理局 广东省新闻出版局 广东省林业局 广东省质量技术监督局 广东省食品药品监督管理局 中华人民共和国海关总署广东分署 广东出入境检验检疫局2011年11月28日以粤知〔2011〕208号发布 自2012年3月1日起施行)
总 则
第一条 为规范广东省知识产权举报投诉工作,保障及时有效查处侵犯知识产权案件,充分保护知识产权权利人的合法权益,特制定本规定。
第二条 广东省人民政府知识产权办公会议办公室(以下简称办公会议办公室)负责协调和管理保护知识产权举报投诉工作。
第三条 本规定适用于广东省知识产权维权援助中心(以下简称维权援助中心)接收的知识产权举报投诉的转办、反馈、督办及相关管理。
第四条 维权援助中心应当建立完善的举报投诉接收、转交、反馈等工作机制,保证举报投诉及时进入处理程序。
第一章 举报投诉的处理程序
第一节 接收程序
第五条 权利人及其委托人、利害关系人或其他知情人(以下简称举报投诉人)可以通过电话、网络、书信等方式向维权援助中心提供有关侵犯知识产权的线索。
第六条 举报投诉应适用文明用语,不得采用具有人身攻击或侮辱性的文字语言,举报投诉内容必须客观、真实,不得捏造事实诬告陷害他人,对借举报投诉捏造事实诬告陷害他人,干扰执法机关正常工作的,依法追究相应责任。
第七条 接收范围:
(一)侵犯商标权;
(二)侵犯著作权;
(三)侵犯专利权;
(四)侵犯商业秘密;
(五)侵犯地理标志使用权;
(六)侵犯植物新品种权;
(七)侵犯集成电路布图设计专有权;
(八)其他侵犯知识产权行为。
第八条 接收条件:
(一)有明确的举报投诉对象;
(二)有具体的举报投诉事实;
(三)属于行政执法机关的受理和管辖范围;
(四)举报投诉人应当提供本人的姓名、联系方式等真实情况。举报投诉人不愿提供,但足以证明侵犯知识产权行为存在的,应当接收。
第九条 由其他举报投诉机构转交的符合接收条件的举报投诉,维权援助中心应当接收。
第十条 维权援助中心收到举报投诉,应当予以登记;对符合本规定第六条、第七条的,及时予以接收。
第十一条 对下列举报投诉,分别情形,予以处理:
(一)属于专利侵权投诉的,告知由权利人或者利害关系人直接向被请求人所在地或者侵权行为地的专利行政管理部门请求处理或者向人民法院起诉;
(二)属于侵犯集成电路布图设计专有权投诉的,告知由布图设计权利人或者利害关系人直接向国务院知识产权行政部门请求处理或者向人民法院起诉;
(三)举报投诉已由行政执法机关或司法机关受理的,维权援助中心不予接收;
(四)对于需要即时办理的投诉,维权援助中心可以告知举报投诉人直接拨打相关行政执法机关的举报投诉电话;
(五)凡涉及知识产权司法保护的民事诉讼、刑事诉讼、行政诉讼案件应告知举报投诉人向有关司法机关请求处理;
(六)属于其他行政执法机关办理的举报投诉,维权援助中心进行转交办理。
第二节 转办程序
第十二条 维权援助中心在接收举报投诉之后,确认属于其他行政执法机关办理职责的,应通过举报投诉业务处理系统发出《案件转办通知书》,将举报投诉转交相应的行政执法机关办理。
举报投诉人提供证据材料的,维权援助中心应当将证据材料一并转交相应的行政执法机关。
第十三条 对于涉及两个或者两个以上行政机关的举报投诉,由办公会议办公室统筹协调处理,必要时召开相关部门的协调会。
第三节 反馈程序
第十四条 收到维权援助中心发出的《案件转办通知书》后,行政执法机关应当在15个工作日内通过举报投诉业务系统发出《案件受理(不予受理)回执书》反馈给维权援助中心。
行政执法机关对维权援助中心转交的举报投诉不予受理的,应当以书面形式说明理由和依据。
第十五条 对于办结的案件,行政执法机关应当向维权援助中心发出书面《案件办结通知书》,维权援助中心应当及时将案件处理结果反馈给举报投诉人。
对于一般性的举报投诉线索,行政执法机关在接到《案件转办通知书》后应当尽快核实情况,按规定进行处理,并在90日内向维权援助中心反馈办理情况。
对于争议较大,情节较为复杂的举报投诉,行政执法机关应当自接到《案件转办通知书》之日起120日内向维权援助中心反馈办理情况。
法律、法规、规章另有规定的,从其规定。
第十六条 行政执法机关在办案过程中,发现当事人涉嫌犯罪,按照有关规定应当移送公安机关的,应自移送之日起15个工作日内反馈给维权援助中心;同时,应当按照行政执法与刑事司法衔接工作机制的要求,做好向司法机关备案等衔接工作。
第十七条 行政执法机关对维权援助中心移送的案件做出处罚后,当事人不服提起行政诉讼的,行政执法机关应当自收到法院应诉通知书之日起15个工作日内反馈给维权援助中心。
第十八条 维权援助中心应对收到的案件进行初步审核,初步审核办理时限为自案件收到之日起5个工作日。经初步审核后需要移交行政执法部门办理的案件,应当在案件接收之日起5个工作日之内予以处理。
维权援助中心应当自收到行政执法机关受理结果或案件处理情况之日起5个工作日内告知举报投诉人。
第二章 举报投诉的督办制度
第十九条 办公会议办公室对符合以下情况之一的案件进行督办,具体工作由维权援助中心承办,并发出《案件督办通知书》:
(一)办公会议办公室或上级机关确定交办的;
(二)超越第十四条规定时限,未向维权援助中心反馈情况的;
(三)群众反响较为强烈,媒体监督曝光的;
(四)维权援助中心认为应当督办的其他情形。
第二十条 《案件督办通知书》发出后,承办部门应当在15个工作日内向维权援助中心反馈处理情况。
第二十一条 维权援助中心应当自收到承办部门的督办案件处理情况反馈材料或在收到《案件办结通知书》之日起2个工作日内作出继续督办或办结案件的决定。
第三章 举报投诉的统计报告程序
第二十二条 维权援助中心应当及时、准确地统计汇总案件的举报投诉、接收以及办理情况,每月书面报告办公会议办公室。
第二十三条 维权援助中心对没有依法及时办结案件的情况,及时书面报告办公会议办公室。
第四章 举报投诉的保密制度
第二十四条 维权援助中心的工作人员及其他相关知情人员要做好举报投诉事项的保密工作,对举报投诉内容严格限制知情范围,不得向举报投诉对象通风报信。
第二十五条 维权援助中心应当为举报投诉人保密,保护举报投诉人的合法权益。除本人同意外,维权援助中心在宣传报道中不得公开举报投诉人。
第二十六条 对有关投诉及举报内容、各种软件、文件等不得私自拷贝、翻印、复制;不得泄露网络密码和用户名。不得向任何单位和个人泄漏数据分析的内容结果。
第二十七条 销毁有关文字资料和音像资料等要严格履行鉴定、审批、签字手续,要配有两人以上监销,任何人不得私自处理。
第五章 举报投诉的奖惩制度
第二十八条 维权援助中心可以向办公会议办公室建议对提供重大案件线索的举报投诉人以及有突出贡献的行政执法机关、维权援助中心工作人员等给予物质和精神上的奖励。
第二十九条 维权援助中心的工作人员滥用职权、徇私舞弊、玩忽职守或违反本规定,依法依规给予行政处分;情节严重构成犯罪的,由司法机关依法追究法律责任。
第三十条 对属于执法部门或单位职责范围内的投诉举报事项推诿不办、查处不力,致使重复投诉举报,造成不良影响的,办公会议办公室将情况上报给省政府,并予以通报批评;对办案人员涉及违法违纪、渎职犯罪的,由监察和司法部门依法追究当事人的责任。
第六章 附 则
第三十一条 维权援助中心举报电话是12330;邮寄地址是广州市开发区科学城科学大道182号创新大厦3栋二、三层,邮编510670.
第三十二条 本规定(试行)由广东省政府知识产权办公会议办公室负责解释。
第三十三条 本规定自2012年3月1日起实施。原《广东省保护知识产权举报投诉服务中心工作规定(试行)》(粤整规办〔2006〕53号)同时废止。
附件:〔《案件转办通知书》;《案件受理(不予受理)回执书》;《案件办结通知书》;《案件督办通知书》文书样式〕,此略