国家发展改革委关于印发委托投资咨询评估管理办法（2009年修订）的通知
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国家发展改革委关于印发委托投资咨询评估管理办法（2009年修订）的通知
国家发展改革委关于印发委托投资咨询评估管理办法（2009年修订）的通知
发改投资[2009]802号
各省、自治区、直辖市及计划单列市、副省级省会城市、新疆生产建设兵团发展改革委、经贸委（经委），国务院各部委、直属机构，各中央管理企业：
为进一步完善委托投资咨询评估工作，加强投资决策的科学性和民主性，提高投资咨询评估的质量和效率，我委对《国家发展改革委委托投资咨询评估管理办法》（发改投资〔2004〕1973号，以下简称《办法》）进行了修订。现将修订后的《办法》印发你们，请按照执行。
特此通知。
附件：《国家发展改革委委托投资咨询评估管理办法（2009年修订）》
国家发展改革委
二〇〇九年三月二十六日
附件：国家发展改革委委托投资咨询评估管理办法（2009 年修订）
第一条 为加强投资决策的科学性和民主性，提高投资咨询评估的质量和效率，根据《国务院关于投资体制改革的决定》 （国发[2004]20 号） ，制定本办法。
第二条 本办法适用于以下事项的咨询评估：
（一）国家发展改革委审批或核报国务院审批的发展建设规划；
（二）国家发展改革委审批或核报国务院审批的项目建议书、可行性研究报告；
（三）国家发展改革委核准或核报国务院核准的项目申请报告；
（四）国家发展改革委委托的其他事项。
第三条 经国家发展改革委确认的工程咨询机构（以下简称评估机构），可以承担第二条规定事项的咨询评估任务。 第四条 申请成为承担国家发展改革委咨询评估任务的评估机构，应具备以下基本条件：
（一）具有所申请专业的甲级评估咨询资格，连续 3 年年检合格；
（二）近 3 年承担所申请专业总投资 2 亿元以上项目的评估和可行性研究报告编制任务不少于 20 项（特殊行业除外）；
（三）所申请专业专职从事工程咨询业务的专业技术人员不少于 10 人，其中具有高级专业技术职称、经济职称的人员不少于 50％，获得注册的注册咨询工程师（投资）人员不少于 30％；
（四）注册资金不少于 800 万元（事业单位除外） 。 对于特殊事项的咨询评估任务，国家发展改革委可委托特定评估机构承担。
第五条 国家发展改革委按照公开、公平、公正原则，组织有关机构和专家，对符合第四条规定条件并提出申请的工程咨询机构进行审查，根据需要， 择优确定评估机构名单。国家发展改革委根据投资管理需要，以及咨询评估工作年度总结、评估机构工作质量和监督检查等情况，每三年对评估机构名单进行动态调整。
第六条 国家发展改革委委托评估任务时，要认真核查评估机构与拟委托事项的编制单位之间、评估机构与承担行业（部门）审查的咨询机构之间、评估机构与项目业主之间的关联关系，切实做好回避，以保证公平、公正地开展评估工作。承担某一事项编制任务、行业（部门）审查的评估机构，不得承担同一事项的咨询评估任务。承担某一事项咨询评估任务的评估机构，与同一事项的编制单位、行业（部门）审查单位、项目业主单位之间不得存在重大关联关系。
第七条 具体选择评估机构时，应按照以下规则和程序进行：
（一）分专业对评估机构进行初始随机排队；
（二）按照初始随机排队的先后顺序，根据第六条的有关规定，确定承担咨询评估任务的评估机构；
（三）向接受任务的评估机构出具《咨询评估委托书》 ；
（四）评估机构接受任务后，随即排到该专业排队顺序的队尾。评估机构如果拒绝接受任务，应提交书面说明，排到排队顺序的队尾并轮空一次。对特别重要项目或特殊事项的咨询评估任务，国家发展改革委可以通过招标或指定方式确定评估机构。
第八条 对国民经济和社会发展有重要影响的项目，可以同时委托多家评估机构进行评估，或委托另一评估机构对已经完成的咨询评估报告进行评价。
第九条 国家发展改革委应当在《咨询评估委托书》中对咨询评估的内容、重点和完成时限等提出明确要求。
第十条 在接受委托任务后，评估机构应严格按照评估要求开展评估工作。在咨询评估过程中，评估机构要及时向国家发展改革委报告评估进度及其他有关情况。 评估机构应按照有关规定，广泛听取各方面意见，形成客观、公正的咨询评估报告，重大分歧意见应在咨询评估报告中全面、如实反映，并按规定时限报送国家发展改革委。
因客观原因确实难以在规定时限内完成的，在向国家发展改革委报告有关情况并征得同意后，可以适当延期。
第十一条 评估机构应不断改进内部管理机制，优化评估工作流程，完善评估专家库，保证独立、公正、客观、科学地开展评估工作，不断提高咨询评估水平和质量。
承担咨询评估任务的评估机构及与其有重大关联关系的机构不得承担同一事项的后评价任务，不得借承担评估任务之机向有关单位承揽设计、造价、招标代理、监理等业务。 评估机构及其工作人员，不得收取所评估事项项目单位的任何费用。
第十二条 评估机构应于每年 1 月 20 日前，向国家发展改革委报送上一年度的咨询评估工作年度总结报告。
第十三条 咨询评估费用由国家发展改革委依据有关规定核定，按年度结算。咨询评估费用的使用和支付，接受财政和审计部门的监督和审计。
第十四条 国家发展改革委可以组织专家或通过后评价，对完成的咨询评估报告的质量进行评价，对咨询评估的过程进行检查。
第十五条 国家发展改革委受理对评估机构的举报、投诉，并组织或委托有关机构进行检查核实，对查实的问题进行相应处理。
第十六条 评估机构有下列情形之一的，国家发展改革委可以依据情节轻重对其提出警告、从承担国家发展改革委委托咨询评估任务的评估机构名单中删除，并依据工程咨询单位资格管理的有关规定做出相应处罚：
（一）咨询评估报告有重大失误或质量低劣；
（二）咨询评估过程中有违反本办法规定的行为；
（三）累计两次拒绝接受委托任务；
（四）累计两次未在规定时限内完成评估任务；
（五）其他违反国家法律法规规定的行为。
第十七条 各级地方政府投资主管部门可以参照本办法
的规定，制定有关管理办法。
第十八条 本办法从发布之日起施行。
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PUBLIC FINANCE ORDINANCE ——附加英文版
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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广州市属集体所有制企、事业单位职工退休基金统筹暂行办法
广州市属集体所有制企、事业单位职工退休基金统筹暂行办法
广州市人民政府
根据国务院国发［1983］67号文《关于城镇集体所有制经济若干政策问题的暂行规定》、市人民政府穗府［1983］92号文批转市劳动局、税务局《关于广州市集体所有制企业实行统筹职工退休费用问题的报告》的精神，特制定本暂行办法。
第一条 统筹范围及对象
独立核算、自负盈亏的广州市属集体所有制企、事业单位固定职工（含未参加全民所有制企业退休养老基金统筹的全民带集体的混岗人员），都必须参加退休基金统筹。
第二条 统筹项目
参照国家对国营企业职工退休待遇的规定，统筹如下项目：
1．退休费（含退职费）。
2．离休费（即原基本工资和按国家及省规定增发的生活补贴）。
3．副食品价格补贴。
4．粮差补贴。
5．离、退休、退职职工生活补贴费（按国家规定十七元标准）。
6．因工残废护理费。
7．离休、退休、退职职工死亡丧葬费、抚恤费和救济费。
8．符合《广东省计划生育条例》规定提高的退休金。
9．按省政府规定加发的退休补助费（一九五二年、一九五六年前参加工作增发15％和10％退休费）。
10．广州市规定的生活补助费（十元）。
11．主要副食品、粮油价格补贴（二十元四角四分）。
12．生活困难补贴（五元）。
13．肉菜补贴（六）。
退休职工医疗费和职工退休时一次性开支费用（如建房费、安家补助费等）不列入统筹，仍由原单位支付。
第三条 离休、退休、退职条件及待遇
集体单位的职工离休、退休、退职条件及待遇，均按中组发［1982］11号文《关于确定建国前干部参加革命工作时间的规定》、国发［1978］104号文《工人退休、退职的暂行办法》、《安置老弱病残干部的暂行办法》和劳动人事部人险［1983］3号文《关于建国前
参加工作的老工人退休待遇的通知》办理。
第四条 退休基金的征集和支付
退休基金的统筹，以“以支定筹，略有积累”为原则。提取比例计算，以一九八七年市属集体企业固定职工工资总额、退休费总额（九项），一九八八年发给在职固定职工、退休职工二十元四角四分粮油、副食品价格补贴、退休职工五元生活困难补贴、十元广州市生活补贴、六元肉菜
补贴等退休费用之和为基数计提23．5％的退休统筹基金，企业在营业外列支，事业单位在事业费中列支。
退休统筹基金的缴纳和支付，实行“定额计提，定额拨付，先提后付”。由市社会劳动保险公司委托开户银行以“托收无承付”和“委托付款”方式按月进行收缴和发放，半年结算。
退休基金必须按时如数缴纳，逾期不交的，按日加以0．5％的滞纳金；少报工资总额的，除补交退休基金外，另加收退休基金补交额的5％处罚金。滞纳金和处罚金全部转入退休基金。
第五条 退休基金的管理
退休基金由市社会劳动保险公司统一筹集，统一管理，统一调剂使用。
退休基金以市社会劳动保险公司的帐户存入银行，专款专用。退休基金存入银行的款项，按照同城居民个人储蓄日期存款利率计息，利息并入退休基金。
市社会劳动保险公司建立退休基金手册，按月核实各单位应征集和发放金额，记入退休基金手册。各单位凭退休基金手册，按月到指定的开户银行缴交提取，并由银行监督支付。
市社会劳动保险公司从退休基金统筹总额提取5％的积累金，作后备调剂金。提取0．5％的管理费，作为市社会劳动保险公司工作人员的工资福利及办公费用。
第六条 退休审批手续
各单位必须按照国务院国发［1978］104号文件和省、市的有关规定，严格职工退休、退职的审批手续。提前退休的，要经市医务劳动鉴定委员会办公室鉴定，市劳动局批准。未经批准而提前退休的职工，市社会劳动保险公司有权拒付退休费用。
第七条 参加统筹的单位如发生歇业情况时，由市社会劳动保险公司负责其退休、退职职工的退休费；如出现并、分的情况时，由所归属的主管部门负责处理，并到市社会劳动保险公司办理转移手续。
第八条 实行租赁、承包的企业，必须将退休基金列入租赁、承包基数内。租赁、承包者应对本企业的退休基金统筹承担责任，按规定缴纳退休基金和发放退休金。
第九条 因亏损等原因缴纳退休基金确有困难的单位，应及时报告，经主管部门审核，市社会劳动保险公司批准，可缓期缴交，但一次缓期限不得超过三个月。
第十条 各区、县可参照本暂行办法制订本区、县实施细则。
第十一条 本暂行办法，由市劳动局负责解释。
第十二条 本暂行办法自一九八八年七月一日实施。
1988年8月23日
