四川省大型水库地震监测管理规定

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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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以物抵债是指在民商事案件的执行中，因被执行人不能及时履行生效法律文书所确定的金钱给付义务，以被执行人所有的财产折价交付给申请执行人抵偿生效法律文书确定的债务结束双方之间权利义务关系的一种执行措施。我国现行司法解释规定，双方当事人经协商达成合议以物抵债，或被执行人的财产无法拍卖时，执行法院可以适用以物抵债。


司法实践中，对于被执行人的财产无法拍卖时，执行法院适用强制以物抵债的情形，司法解释规定较为具体，笔者在此不再赘述。但对于双方当事人经协商达成执行合议以物抵债，由于这种方式现行司法解释对其适用的规定较为原则，执行人员的认识和做法各不相同，影响司法公信。笔者试就在民事执行中双方当事人经协商达成执行合议以物抵债这项执行措施的法律依据、适用条件等方面提出自己的看法。


一、民事执行中当事人经协商达成执行合议以物抵债的法律依据


最高人民法院《关于适用〈中华人民共和国民事诉讼法〉若干问题的意见》（以下简称民诉法适用意见）第三百零一条规定：“经申请执行人和被执行人同意，可以不经拍卖、变卖，直接将被执行人的财产作价交申请执行人抵偿债务，对剩余债务，被执行人应当继续清偿。”《最高人民法院、国土资源部、建设部关于依法规范人民法院执行和国土资源房地产管理部门协助执行若干问题的通知》（法发【2004】5号）第二十六条规定：“经申请执行人和被执行人协商同意，可以不经拍卖、变卖，直接裁定将被执行人以出让方式取得的国有土地使用权及其地上房屋经评估作价后交由申请执行人抵偿债务，但应当依法向国土资源和房地产管理部门办理土地、房屋权属变更、转移登记手续。”以上司法解释是民事执行中当事人经协商达成合议以物抵债的基本法律依据。


严格意义上讲，自愿以物抵债不是法定的强制执行措施，因为我国民事诉讼法规定适用金钱给付的强制执行措施是查询、冻结、划拨、扣留、提取、查封、扣押、冻结、拍卖、变卖等。它是一种双方当事人自行和解的方式，在司法实践中常以这种方式结束执行程序，其中不存在执行法院的强制问题。


二、民事执行中当事人达成执行合议以物抵债的适用条件


执行和解性以物抵债是双方当事人在自愿的基础上，协商一致所达成的协议，然后被执行人交付财产抵偿债务，申请执行人接受财产清偿债务，其在适用方面应遵循执行和解的一般原则。


（一）被执行人确无给付金钱履行义务能力。


以物抵债适用于金钱给付案件的执行，被执行人有现金或存款时，应直接执行现金或存款，这不仅便于执行目的的实现，也符合生效法律文书规定的要求。对被执行人确无给付金钱履行义务能力的审查是当事人达成执行合议以物抵债适用的前提条件。


（二）申请执行人和被执行人须自愿协商一致。


根据民诉法适用意见第三百零一条的规定，当事人之间以物抵债须经双方当事人同意，自愿协商一致。可见，当事人自愿合议是适用和解性以物抵债的基础条件。


（三）以物抵债和解协议必须采取书面形式。


明确注明用以抵债的财产名称、数量、成色、价款等财产信息，可以便于财产的交付和办理过户登记手续。如被执行人不履行或不完全履行以物抵债协议，申请执行人可以申请恢复执行原生效法律文书，进行救济。因此，以物抵债和解协议必须采取书面形式。


（四）用以抵债的财产须双方当事人确定合理的抵债价格。


这里的抵债价格，实际就是双方当事人协议变更执行依据所确定的金钱给付执行标的，用物抵偿债务的价格，也称为双方当事人对抵债物品的折价。在执行和解性以物抵债中，抵债物价格的确定，关系到被执行人金钱债务履行限度和申请执行人债权实现程度，不足以清偿的，对剩余债务，被执行人应当继续清偿。


（五）以物抵债协议不得违法，损害国家、集体以及第三人的合法权益。


以物抵债协议必须合法，在司法实践中必须对双方当事人所达成的以物抵债协议进行严格的审查，确保以物抵债协议的合法性，对抵债物上享有所有权、担保物权、租赁权等合法权益的第三人应予以保护。