关于深入贯彻落实国务院进一步加强企业安全生产工作通知精神的通知

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关于深入贯彻落实国务院进一步加强企业安全生产工作通知精神的通知

国务院国有资产监督管理委员会


关于深入贯彻落实国务院进一步加强企业安全生产工作通知精神的通知

国资发综合〔2010〕136号



关于深入贯彻落实国务院进一步加强企业
安全生产工作通知精神的通知

各中央企业:

  为贯彻、落实《国务院关于进一步加强企业安全生产工作的通知》(国发〔2010〕23号,以下简称《通知》)和《国务院安委会办公室关于认真学习和贯彻落实〈国务院关于进一步加强企业安全生产工作的通知〉的通知》(安委办〔2010〕15号),全面提高中央企业安全生产水平,现就有关事项通知如下:

  一、认真学习,切实把握《通知》的精神实质

  《通知》是在我国进入转变经济发展方式和建设社会主义和谐社会的重要时期,党中央、国务院对安全生产工作作出的重大决策和部署,是指导当前和今后一个时期做好企业安全生产工作的纲领性文件。各中央企业要高度重视《通知》的传达学习,采取多种方式,组织干部、员工学习《通知》精神,特别是中央企业各级领导干部要提高思想认识,深刻领会《通知》精神实质,坚持以人为本,牢固树立安全发展的理念,把发展建立在安全生产有可靠保障的基础上;坚持“安全第一、预防为主、综合治理”的方针,从管理、制度、标准和技术等方面,全面加强企业安全管理;坚持依法依规生产经营,强化责任落实,严格责任追究,实现安全生产的标本兼治和长治久安。

  二、立足当前,重点解决安全生产面临的突出问题

  各中央企业要认真贯彻落实《通知》要求,针对中央企业部分基层单位安全生产责任落实流于形式、技术保障和组织保障存在严重不足、盲目赶工期和抢进度等突出问题,重点做好以下工作:

  (一)落实安全生产责任,增强安全生产执行力。

  各中央企业要加强对所属独资及控股企业的安全生产监督管理,将其纳入中央企业安全生产管理体系,对项目建设、收购、并购、转让、运行、停产等影响安全生产的重大事项实行报批制度,严格安全生产的检查、考核、奖惩和责任追究。对参股企业,各中央企业要通过公司治理机制建议参股企业明确安全生产管理责任、要求等。要重新审视集团安全生产管控模式和工作机制,调整组织架构,改进决策程序,优化管理流程,加强过程监控,提高执行效率,进一步增强集团管控安全生产的能力。要大力改进总部的工作方式,增强总部各职能部门的安全生产工作协同和对所属企业的指导、监督能力,确保集团决策指令能够准确高效执行。

  各中央企业要按照“一岗双责”的原则,认真落实各级安全生产责任,安全生产责任要覆盖到生产经营的全过程,要明确各岗位的具体责任,并切实抓好监督落实。要进一步梳理完善各项安全生产管理制度,提高针对性和可操作性,确保做到各项工作有章可循;要严格规章制度的贯彻执行,确保每个员工严格执行安全生产规程,坚决杜绝有令不行、有禁不止现象的发生。

  (二)深入开展隐患排查整改,防范各类事故发生。

  各中央企业要抓紧建立和完善安全隐患排查制度,并切实落实隐患排查整改工作。重点行业的中央企业,要继续做好关键环节、重要部位、重点设备及重大危险源等的专项排查及监测工作。煤炭企业要认真开展瓦斯治理,专家会诊,查找突出问题,其他高危行业要结合重大危险源,组织专家进行会诊。对查出的隐患,要按照定措施、定预案、定资金、定时限、定责任人的“五定”原则,切实整改,落实到位。对查出的重大安全隐患,要实行分级管理、挂牌督办、动态监控;对严重危及安全生产的必须停产整改,坚决遏制重特大事故的发生。对隐患整改不力或未在规定期限内完成整改的,要追究企业相关负责人的责任。

  (三)强化教育培训,提高全员安全意识和技能。

  各中央企业要严格执行安全生产教育培训制度,企业主要负责人、安全生产管理人员和特种作业人员必须按国家有关规定持职业资格证书上岗;要加强有针对性的培训教育,使广大职工做到知其任、明其责、尽其职,要着力提高职工的安全生产素质,增强防范安全事故和应急救援的能力。要重点加强对农民工的教育和培训,培训要增强针对性,教材要简单易懂,便于执行,培训不合格的,一律不能上岗。

  (四)强化作业现场监管,加强对分包单位的管理。

  各中央企业要加强作业现场管理,强化生产现场的管控,要突出查处违章指挥、违章作业、违反劳动纪律的“三违”行为,安全教育不合格、危险辨识和风险评估不到位、安全稽查监管不健全的承包商,一律不得进入企业生产作业现场,煤矿、非煤矿山企业要认真落实领导干部现场带班制度。

  各中央企业要加强对分包队伍的管理,把分包队伍和人员纳入企业的统一管理,严禁违法分包、转包和挂靠资质施工等行为,坚决杜绝使用无资质、假冒资质、借用资质的分包商,严肃追究违反此规定的项目业主、承包方等各方责任。中央企业要加强班组建设,把班组建设作为企业抓基础、抓管理、全面提升安全保障和安全发展能力的重要载体。要落实班前会、安全技术交底等制度,认真填写安全检查记录和交接班记录,使全体员工对安全隐患和薄弱环节了然于胸。

  (五)坚持合法经营,开展打击非法违法行为专项行动。

  各中央企业要按照《国务院安委会关于集中开展严厉打击非法违法生产经营建设行为专项行动的通知》(安委〔2010〕5号)要求,立即开展对非法违法生产经营建设行为全面自查整改工作。对自查中发现的问题,要采取有效措施,立即整改,并追究相关责任人责任;涉及煤矿和建设领域的企业,要坚决制止超能力、超强度、超定员的生产行为。对事故频发、隐患突出、非法违法问题较多的单位要下大力气整治,该停产整顿的要坚决停产整顿,该关闭的要坚决关闭,该取缔的要坚决取缔;要做好迎接各级政府部门组织的检查、抽查、督查工作的准备,积极支持和配合各级政府部门。

  各中央企业要认真总结和反思在此次严厉打击非法违法生产经营建设行为专项行动中发现的问题,举一反三,采取有效措施,坚决防止同类问题重复出现。请各中央企业将组织开展的工作情况和检查中发现的问题于11月10日前书面报送国资委。10月份,国资委将重点对煤炭、建设领域企业进行督查。

  三、着眼长远,推进安全生产长效机制建设

  各中央企业要深入贯彻落实科学发展观,坚持以人为本,牢固树立安全发展的理念,以贯彻落实《通知》为契机,结合企业实际,认真探索安全生产发展规律,增强预测预警预控能力,进一步推进安全生产长效机制建设。

  (一)加快布局结构调整,积极转变经济发展方式。

  各中央企业要加快转变经济发展方式,将安全生产工作纳入企业总体发展规划,切实做到安全生产与企业发展同步规划、同步考虑、同时实施。要按照国资委确定的主业优化产业布局,严控投资方向,谨慎进入不熟悉的行业和领域,特别要防止盲目扩张、盲目做大。对拟兼并重组的企业,要严格开展包括安全生产条件在内的尽职调查,对不具备安全生产条件的,不得签订并购协议;已兼并重组的企业要尽快进行内部资源和文化整合,通过资金、设备、技术、管理、人才等资源的优化配置,大幅度提升集约化管理效率。要加大落后产能淘汰力度,包括安全性能低下、危及安全生产的产能。要积极应用安全性能可靠的新技术、新工艺、新材料、新设备对传统产业进行技术改造,提高安全保障水平。

  (二)完善安全管理体系,不断创新安全监管方式。

  各中央企业要继续完善安全生产管理体系,从组织体系、制度体系、技术标准体系、责任体系、风险控制体系、教育体系、监督保证体系等方面进行梳理,通过强化岗位培训、过程督查、结果考核、总结反馈、持续改进等环节,落实安全管理体系的运行控制,确保体系的有效运转。把安全生产标准化融入管理体系建设中,提高标准的科学性、系统性和可操作性,实现安全生产的规范化和科学化。各中央企业要按照《中央企业安全生产监督管理暂行办法》的要求,建立与企业安全生产任务相适应的机构和队伍,特别是国资委安全生产监管的一类企业,没有建立独立的安全生产监管机构的要抓紧建立,并配备相应专业、专职的安全生产监管人员,逐步形成以注册安全工程师为主体的高素质监管队伍。要按照分级监管原则,积极探索和创新对所属企业的安全监管方式,安全生产管理任务重的企业,可向所属企业和重点工程派驻安全生产总监,实行监督和管理相对分离,逐步形成企业安全生产的有效制约机制。

  (三)加大安全生产投入,实施“科技兴安”战略。

  各中央企业要大力实施“科技兴安”战略,加大安全生产投入,高危行业的中央企业要率先采用先进适用的技术装备和防护设备,在《通知》要求的时限内,尽早完成。中央企业要积极开展安全科技研发,加快安全生产关键技术设备的换代升级,提高机械化、自动化生产水平。要加大与科研院所合作交流力度,依靠科技进步解决安全技术难题。要抓住全球新一轮科技革命带来的战略机遇,积极推广国内外已经成熟的灾害治理、事故预防和抢险救灾等科研成果,加快推进科研成果向现实生产力、现实安全保障能力转化。要建立、完善安全信息化管理平台,实现信息资源共享,提高安全信息化水平。要强化企业技术管理机构的安全职能,落实企业负责人安全生产技术管理负责制,强化企业主要技术负责人技术决策和指挥权。

  (四)完善应急管理体系,提高企业应急能力建设。

  各中央企业要进一步建立健全应急管理体制和组织体系,健全安全预警管理机制,加强企业内部以及中央企业之间的协调配合,充实救灾抢险物资储备,主动与地方政府做好预案的衔接,加强预案的编制、评审、培训和演练,全面提高企业处置突发事故的能力。要加强应急救援队伍建设,努力建设一支“招之即来,来之能战,战之能胜”的应急救援队伍,减少突发事件造成的人员伤亡和财产损失,在应对安全突发事件和重大自然灾害中继续发挥顶梁柱作用。

  (五)加强安全文化建设,树立安全生产核心价值观。

  各中央企业要着力推进企业安全文化建设,广泛宣传“要安全的效益、不要带血的利润”、“安全是效益、安全是品牌”和“铁腕治安全”的管理理念,使安全文化深入人心,得到广大干部员工的理解和认同,成为企业广大干部员工共同的安全需求和价值取向,促进安全生产由“全员参与”向“全员责任”转变,由“被动执行”向“主动负责”转变,由“要我安全”向“我要安全”、“我会安全”转变,将安全生产作为企业核心价值融入企业文化建设体系。

  四、加强考核,严格安全生产责任追究制度

  (一)加大惩处力度,严格安全事故责任追究。

  各中央企业要按照国家生产安全事故责任追究的有关规定,健全企业内部的事故责任追究制度,加大惩处力度,严肃追究相关企业和责任人的责任,对于连续发生较大以上生产安全责任事故的基层单位,除执行有关安全生产责任追究规定以外,要对基层单位主要负责人予以免职;对连续发生重大生产安全责任事故或发生特别重大生产安全责任事故并负主要责任的企业,除执行有关安全生产责任追究规定以外,要追究上一级企业有关负责人责任。

  (二)建立安全考核机制,加强内部安全生产考核。

  各中央企业要建立企业内部安全生产考核制度,实行安全生产“一票否决制”,对于存在安全责任不落实、安全机构长期不按要求设置、安全隐患长期得不到治理、安全生产费用不到位、安全技术无保障等问题的单位,要对单位有关负责人进行诫勉谈话,并在业绩考核中给予扣分或降级处理,问题严重的,要追究有关负责人责任。

  (三)强化出资人监管,严格安全考核和责任追究。

  国资委将在《中央企业安全生产监督管理暂行办法》的基础上,进一步严格中央企业的安全生产考核,从严、从重执行扣分和降级标准;对连续发生重大生产安全责任事故或发生特别重大生产安全责任事故并负主要责任的中央企业,国资委将依法依规追究有关中央企业主要负责人责任,对后果特别严重、影响特别恶劣的,国资委将依据干部管理权限对有关中央企业主要负责人予以免职。


                         国务院国有资产监督管理委员会
                            二○一○年九月二日


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关于印发《泰安市人工增雨防雹管理规定》的通知

山东省泰安市人民政府


泰政发(1997)79 号关于印发《泰安市人工增雨防雹管理规定》的通知

各县、市、区人民政府,市政府各部门:
《泰安市人工增雨防雹管理规定》已经市政府同意,现印发你们,望认真遵照执行。


泰安市人民政府
一九九七年八月六日



泰安市人工增雨防雹管理规定


第一章 总 则
第一条 为加强人工增雨防雹工作的管理,发挥人工增雨防雹作业对农业生产的防灾减灾作用,根据有关规定,结合我市实际,制定本规定。
第二条 本规定所称人工增雨防雹,是指利用高炮向云中发射碘化银炮弹实现降雨消雹的一种人工影响天气的作业活动。人工增雨防雹作业必须遵循统一指挥、协同作业、确保安全的原则。
第三条 市、县(市、区)政府和炮点所在乡镇政府应当加强对人工增雨防雹工作的领导,负责本地区人工增雨防雹工作。
第四条 市人工增雨防雹办公室负责全市人工增雨防雹的炮点规划布局、高炮和炮弹统购、炮手培训、空域申请、统一指挥作业等项管理工作。
县、市、区人工增雨防雹办公室根据市人工增雨防雹办公室的部署,负责有关的组织管理工作。
乡镇人武部门负责本乡镇各炮点人工增雨防雹作业的组织实施工作。

第二章 经费保障
第五条 各级人民政府要把人工增雨防雹经费列如同级财政预算,按照分级负担的原则承担相应的费用:
(一)市政府负责市人工增雨防雹办公室及指挥中心的建设、运转、业务活动等项经费;
(二)县、市、区政府负责所属人工增雨防雹办公室及指挥分中心的建设、运转、业务活动,高炮及炮弹的购置、高炮维修、炮手培训、申请空域等费用;
(三)设炮点的乡镇政府负责炮库建设及维修、炮手补助及购置防护用品等费用。
第六条 市、县(市、区)人工增雨防雹办公室于每年10月份提出下一年度所需经费预算,经同级财政部门审核后,报同级政府审批。炮点乡镇政府承担的费用,经该乡镇政府确定后,由乡镇财政列支。
各级均不得向农民筹集人工增雨防雹经费。
第七条 人工增雨防雹经费要专款专用,接受财政、审计部门的监督检查。

第三章 炮点建设与作业管理
第八条 市人工增雨防雹办公室应当会同县、市、区人民政府,根据历史旱灾、雹灾情况和实际需要,合理规划炮点布局,编制炮点建设计划。各县、市、区人民政府应按规划布局设置炮点。炮点所在地乡镇人民政府应当按规划要求建设炮库等辅助设施。
第九条 乡镇人武部门负责本乡镇人工增雨防雹炮点建设与作业的日常管理工作。其主要职责是:
(一) 负责高炮维护保养和弹药储藏运输的安全管理;
(二) 从民兵预备役人员中推荐炮手,负责炮手的日常管理,配合上级部门组织炮手培训;
(三) 配合上级人工增雨防雹办公室做好作业的组织管理工作;
(四) 对作业情况登记建档。
第十条 每处炮点配高炮一门,配备炮手4至5人,其中炮长一人,实行炮长负责制。炮长一般由乡镇人武部门负责人兼任。
炮手必须经培训合格后持证上岗作业。炮手培训由市人工增雨防雹办公室和泰安军分区有关部门共同组织实施。
第十一条 市、县(市、区)人工增雨防雹办公室要加强通讯设施建设,保障各炮点与指挥中心联络畅通。
第十二条 市、县(市、区)人工增雨防雹办公室及乡镇炮点每年4月至10月份实行24小时值班制度,工作人员必须坚守工作岗位。
第十三条 市、县(市、区)气象部门要与人工增雨防雹办公室密切配合,根据气象资料,制作专项天气预报,及时报送同级人工增雨防雹办公室,为实施人工增雨防雹作业提供科学依据。
第十四条 全市人工增雨防雹作业,由市人工增雨防雹办公室实施统一指挥,各县、市、区政府及炮点乡镇政府均无权下达作业指令。人工增雨防雹作业要严格按下列程序实施:
(一)各级人工增雨防雹办公室及各炮点严密监视天气实况的变化,遇有作业天气,应及时报告市人工增雨防雹办公室;
(二)市人工增雨防雹办公室应当综合分析天气情况,及时下达相应等级的准备作业指令。各有关炮点作好作业前的各项准备工作;
(三)综合分析全市及各炮点的天气情况,确需作业时,市人工增雨防雹办公室立即向上级有关部门申请作业空域。经批准后,向有关炮点下达作业命令;
(四)各炮点接到市人工增雨防雹办公室的作业命令后,必须在规定的时间和空域内,严格按操作规程实施作业,确保安全;
(五)作业结束后,炮点应当对作业情况、作业效果进行分析总结,并及时向上级人工增雨防雹办公室和同级政府报告。
第十五条 在实施作业过程中,市、县(市、区)人工增雨防雹办公室主要负责人要坐阵指挥,综合调度情况。乡镇人武部门负责人要到炮点现场指挥。
第十六条 市、县(市、区)人工增雨防雹办公室应当建立健全值班室、安全管理、通讯管理、作业纪律、武装弹药储存保养、炮手及炮长职责等各项制度。管理人员和炮手要严格遵守,认真执行。

第四章 奖 罚
第十七条 对认真执行本规定,在人工增雨防雹工作中做出突出贡献的单位和个人,由当地政府给予表彰奖励。
第十八条 人工增雨防雹指挥人员及工作人员玩忽职守、贻误时机,或不按本规定程序指挥,擅自下达作业命令,造成严重后果的,要追究其责任。
第十九条 炮长和炮手擅离工作岗位或不按命令、操作规程作业,或在非作业时进行实弹射击,造成不良后果的,要承担相应的责任。
第二十条 市人工增雨防雹办公室对县、市、区和炮点所在乡镇每年进行一次考核,并对考核情况予以通报。

第五章 附 则
第二十一条 本规定具体执行中的问题,按泰政办发[1993]78号文《关于市政府行政性规章解释权限和程序问题的通知》的规定进行解释。
第二十二条 本规定自发布之日起施行。



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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