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PROTECTION OF WAGES ON INSOLVENCY ORDINANCE

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PROTECTION OF WAGES ON INSOLVENCY ORDINANCE ——附加英文版

Hong Kong


PROTECTION OF WAGES ON INSOLVENCY ORDINANCE
 (CHAPTER 380)
 CONTENTS
  
  ion
  
  I    PRELIMINARY
  hort title
  nterpretation
  
  II    PROTECTION OF WAGES ON INSOLVENCY FUND BOARD
  stablishment and incorporation of Wages on Insolvency Fund Board
  unctions and powers of the Board
  oard to be subject to directions of the Governor in Council
  
  III   FUND
  stablishment of Protection of Wages on Insolvency Fund
  ayments from the Fund
  
  IV    FINANCIAL PROVISIONS
  inancial year and estimates
  ank account
  Investment of moneys
  Accounts
  Auditors
  Statements and reports to be laid on table of Legislative Council
  Costs of administering the Fund
  
  V    PAYMENT FROM THE FUND
  Entitlement to apply for ex gratia payment
  Payment
  Review by Board
  Additional power of Commissioner
  Verification of application
  Decisions under this Part not to be challenged
  Power of Commissioner to delegate
  Payment not to affect right to legal aid
  Proof by certificate
  
  VI    RECOVERY OF PAYMENTS
  Subrogation
  Recovery of payment made by mistake
  
  VII   MISCELLANEOUS
  Offences
  Regulations
  Power of Governor to amend Schedule
  Transitional
  
  dule Protection of Wages on Insolvency Fund Board
  
  rovide for the establishment of a board to administer the
Protection
  ages on Insolvency Fund, to provide for payment of monies from
the
  to employees whose employers become insolvent; and for matters
  ected therewith or incidental thereto.
  April 1985] L. N. 100 of 1985
 PART I PRELIMINARY
  
  hort title
  Ordinance may be cited as the Protection of Wages on 
Insolvency
  nance.
  nterpretation
  his Ordinance, unless the context otherwise requires--
  licant" means any person who would, on the winding up of a company,
be
  tled to priority under section 265 (1) (b), (c), (ca) or (cc) of 
the
  anies Ordinance (Cap. 32) or who would, on a bankruptcy, be 
entitled
  riority under section 38 (1) (b), (c), (ca) or (cc) of the 
Bankruptcy
  nance (Cap. 6) other than a person whose employer is an individual
and
  is a member of the family of that employer and who dwells in the 
same
  ling as that employer; (Amended 48 of 1987 s. 2; 38 of 1989 s.
2)
  kruptcy petition" means a bankruptcy petition under the 
Bankruptcy
  nance (Cap. 6);
  rd" means the Protection of Wages on Insolvency Fund Board
established
  ection 3;
  missioner" means the Commissioner for Labour;
  pany" means any body which is liable to be wound up 
under the
  anies Ordinance (Cap. 32);
  ancial year" means the financial year of the Fund fixed under 
section
  Fund" means the Protection of Wages on Insolvency Fund referred
to in
  ion 6;
  y" has the meaning assigned to it by section 2 of the 
Business
  stration Ordinance (Cap. 310);
  everance payment" means a severance payment payable by an
employer to
  mployee under section 31B (1) of the Employment Ordinance (Cap.
57);
  laced 45 of 1991 s. 2)
  "wages" means wages or salary in respect of
  h an applicant would, on the winding up of a company, be entitled 
to
  rity under section 265 (1) (b) or (c) of the Companies Ordinance
(Cap.
  or who would, on a bankruptcy, be entitled to priority under 
section
  1) (b) or (c) of the Bankruptcy Ordinance (Cap. 6), save 
that the
  nt specified in section 265 (1) (b) or (c) of the Companies
Ordinance
  . 32) or section 38 (1) (b) or (c) of the Bankruptcy Ordinance 
(Cap.
  as the case may be) as the maximum amount in respect of 
which an
  icant would be entitled to priority, or any amount 
substituted
  efor under section 265 (1A) or (1B) of the Companies Ordinance 
(Cap.
  or (as the case may be) section 38 (2), (2A) or (2B) of the
Bankruptcy
  nance (Cap. 6), shall not apply; (Amended 15 of 1993 s. 2)
  "wages in lieu of notice" means wages in lieu of notice in respect 
of
  h an applicant would, on the winding up of a company, be entitled 
to
  rity under section 265 (1) (cc) of the Companies Ordinance (Cap. 
32),
  ould, in a bankruptcy, be entitled to priority under section 38
(1)
  of the Bankruptcy Ordinance (Cap. 6), save that the amount 
specified
  ection 265 (1) (cc) of the Companies Ordinance (Cap. 32) or
section 38
  (cc) of the Bankruptcy Ordinance (Cap. 6) (as the case may be)
as the
  mum amount in respect of which an applicant would be 
entitled to
  rity shall not apply; (Added 48 of 1987 s. 2. Amended 15 of 1993
s. 2)
  ding-up petition" means a winding-up petition under Part V or X
of the
  anies Ordinance (Cap. 32).
 PART II PROTECTION OF WAGES ON INSOLVENCY FUND BOARD
  
  stablishment and incorporation of Wages on Insolvency Fund Board
  There is hereby established a board to be known as the Protection 
of
  s on Insolvency Fund Board and in the Chinese language as which 
shall
  body corporate.
  The Board shall consist of a Chairman appointed under the Schedule
and
  more than 10 members appointed by the Governor as follows--
  subject to paragraph (b) not more than 4 public officers;
  equal numbers of persons who, in his opinion, represent employers 
and
  ons who, in his opinion, represent employees.
  The Governor shall give notice of each appointment by notice in 
the
  tte.
  The Schedule shall have effect with respect to the Board.
  unctions and powers of the Board
  The Board shall have the following functions--
  to administer the Fund;
  to make recommendations to the Governor with respect to the 
rate of
  ; and
  to perform such other duties as are imposed or other powers as 
are
  erred on it by this Ordinance.
  The Board may do all such things as are necessary for, or 
incidental
  onducive to, the better carrying out of the functions of the Board
and
  in particular, but without prejudice to the generality 
of the
  going--
  hold, acquire or lease all kinds of property whether 
movable or
  vable;
  sell or otherwise dispose of all kinds of property whether movable 
or
  vable;
  subject to section 10, invest its funds in such manner and to 
such
  nt as it thinks necessary or expedient; and
  with the prior consent of the Financial Secretary, borrow 
money in
  manner and on such securities or terms as it thinks expedient.
  oard to be subject to directions of the Governor in Council
  Governor in Council may give to the Board such directions as he
thinks
  with respect to the exercise of its functions under this Ordinance
and
  Board shall comply with any such direction.
 PART III FUND
  
  stablishment of Protection of Wages on Insolvency Fund
  fund known as the Protection of Wages on Insolvency Fund 
established
  r the provisions of section 21 of the Business Registration
Ordinance
  . 310) in force immediately before the commencement of this 
Ordinance
  l be deemed to be established and continue in existence under 
this
  ion, and shall consist of--
  moneys that are paid by the Commissioner of Inland Revenue under 
that
  ion whether paid before or after the commencement of this
Ordinance;
  moneys recovered under Part VI;
  interest and other income derived from the moneys and 
investments
  rising the Fund; and
  other moneys lawfully paid into the Fund.
  ayments from the Fund
  e shall be paid from the Fund the following--
  payments to applicants under section 16;
  expenses incurred by the Board for the purposes of this Ordinance;
  capital, interest and charges in respect of any loan; and
  any other sums required or permitted to be paid by the Fund under
this
  nance.
 PART IV FINANCIAL PROVISIONS
  
  inancial year and estimates
  The Board may, from time to time, with the prior approval 
of the
  rnor, fix a period to be the financial year of the Fund.
  In each financial year, before a date to be fixed by the Governor,
the
  d shall submit to the Governor, for his approval, estimates 
of the
  me and expenditure of the Fund for the next financial year:
  ided that the estimates for the first financial year of the Fund
shall
  ubmitted as soon as practicable after the commencement 
of this
  nance.
  The Governor shall consider the estimates submitted to 
him under
  ection (2) and may approve or reject them and, in the 
case of
  ction, may require the Board to resubmit the estimates 
modified in
  manner and within such time as the Governor may direct.
  The Board may, from time to time, vary the estimates approved 
under
  ection (3) and shall, as soon as practicable, deliver to the 
Governor
  atement in writing containing details of any variation.
  ank account
  Board shall open and maintain an account with a bank approved by 
the
  ncial Secretary and shall pay all moneys of the Fund 
into that
  unt.
  Investment of moneys
  moneys of the Fund that are not immediately required by the Board 
may
  
  deposited on fixed term or call deposit or in a savings account
in
  bank licensed under the Banking Ordinance (Cap. 155); or
  with the prior approval of the Financial Secretary, invested in 
such
  r investments as the Board thinks fit.
  Accounts
  Board shall--
  keep and maintain such accounts and records of all transactions
of the
  as the Director of Accounting Services may require; and
  after the end of each financial year cause to be prepared a 
statement
  he accounts of the Fund which shall include an income and 
expenditure
  unt and balance sheet and shall be signed by the Chairman.
  Auditors
  The Board shall at the commencement of each financial year 
appoint
  tors, who shall be entitled to have access to all books of 
account,
  hers and other records kept by the Board and to 
require such
  rmation and explanations as they may think fit.
  The auditors shall audit the statement of accounts prepared 
under
  ion 11 and shall report thereon to the Board.
  Statements and reports to be laid on table of Legislative Council
  The Board shall, within 6 months after the end of each financial 
year
  uch further time as the Governor may for any particular year 
allow,
  it to the Governor a report on the activities of the Board for 
that
  ncial year including copies of the statement of accounts 
prepared
  r section 11 and the report made under section 12.
  The Governor shall cause the reports and statements received 
by him
  r subsection
  to be laid on the table of the Legislative Council.
  Costs of administering the Fund
  All costs and expenses incurred by the Government in
administering the
  shall be a charge upon general revenue.
  The Financial Secretary may direct that a supervision fee 
to be
  rmined by him, in relation to such period as may be determined
by him,
  l be charged against the income of the Fund and shall at a 
time
  rmined by him be paid to him by the Board from the Fund and paid 
by
  into general revenue.
 PART V PAYMENT FROM THE FUND
  
  Entitlement to apply for ex gratia payment
  Subject to this Part, an applicant to whom--
  wages are due and unpaid;
  wages in lieu of notice are due and unpaid; or
  the liability to be paid a severance payment has arisen 
and the
  rance payment is unpaid, whether or not the severance payment is 
then
  may apply for an ex gratia payment from the Fund in respect of 
the
  s, wages in lieu of notice or the severance payment, as the case 
may
  or all or any of them. (Replaced 38 of 1989 s. 3)
  An application under subsection (1) (in this Part called an
  lication" ) shall be made to the Commissioner in writing in a 
form
  oved by him. (Amended 48 of 1987 s. 3)
  No applicant shall apply for payment from the Fund in respect of 
any
  s for services rendered before 1 April 1985.
  No applicant shall apply for payment from the Fund in respect of
wages
  ieu of notice arising out of a contract of employment 
terminated
  re the commencement of the Protection of Wages on Insolvency
  ndment) Ordinance 1987 (48 of 1987). (Added 48 of 1987 s. 3)
  No applicant shall apply for payment from the Fund in respect 
of a
  rance payment the liability for payment of which arose 
before the
  encement of the Protection of Wages on Insolvency 
(Amendment)
  nance 1989 (38 of 1989). (Added 38 of 1989 s. 3)
  
  Payment
  Subject to subsections (1B) and (2) where it appears 
to the
  issioner that an employer has failed to pay any wages, wages in 
lieu
  otice or severance payment, as the case may be, or all or any of 
them
  n applicant and that--
  in the case of an employer who is not a company--
  a bankruptcy petition has been presented against him; or
  he has committed an act of bankruptcy within the meaning of
section 3
  he Bankruptcy Ordinance (Cap. 6) but a petition cannot be 
presented
  nst him by reason of section 6 (1) (a) of that Ordinance; or
(Replaced
  f 1988 s. 2)
  in the case of an employer who is a company, a winding-uppetition 
has
  presented against that employer,
  ay make an ex gratia payment to the applicant out of the Fund of 
the
  nt of the wages, wages in lieu of notice or severance payment,
as the
  may be, or all or any of them.
  When the Commissioner makes a payment under subsection (1) (a) 
(ii),
  hall give notice of the payment and the reasons therefor 
in the
  tte. (Added 41 of 1988 s. 2)
  Where an application has been made in respect of a severance 
payment
  h is not due at the date of the application, the 
Commissioner may
  r consideration of the application until the severance payment
becomes
  (Added 38 of 1989 s. 4)
  The Commissioner shall not make any payment under subsection
(1)--
  to the applicant unless the applicant has verified his
application by
  atutory declaration in a form approved by the Commissioner;
  ) of an amount exceeding $18,000 in respect of wages; (Replaced
15 of
  s. 3)
  ) (Repealed 15 of 1993 s. 3)
  in respect of wages for services rendered more than 4 months prior 
to
  date of application;
  in respect of wages in lieu of notice--
  ) of an amount exceeding--
  the equivalent of 1 month's wages of the applicant; or
  $6,000,
  hever is the lesser; or (Amended 15 of 1993 s. 3)
  subject to subsection (2A), which became due more than 4 months
prior
  he date of application; or (Replaced 38 of 1989 s. 4)
  in respect of a severance payment--
  of an amount exceeding the aggregate of $8,000 and half of that 
part
  he applicant's entitlement to severance payment in excess of 
$8,000;
  Replaced 45 of 1991 s. 3)
  the liability for payment of which arose more than 4 months prior 
to
  date of application. (Added 38 of 1989 s. 4)
  Subsection (2) (e) (ii) shall not apply to wages in lieu of 
notice
  ing out of a contract of employment terminated before the
commencement
  he Protection of Wages on Insolvency (Amendment) Ordinance 1989
(38 of
  ). (Added 38 of 1989 s. 4)
  ) The Legislative Council may be
  lution amend the period specified in subsection (2) (e) (i) (A)
or the
  nt specified in subsection (2) (b), (e) (i) (B) or (f) (i). 
(Added 48
  987 s. 4. Amended 15 of 1993 s. 3)
  nded 48 of 1987 s. 4; 38 of 1989 s. 4)
  
  Review by Board
  Any applicant aggrieved by any decision of the Commissioner 
under
  ion 16 may in writing--
  request the Commissioner to give reasons for that decision; and
  after being given reasons under paragraph  (a), 
request  the
  issioner to refer the application to the Board.
  Upon receiving a request from an applicant under subsection (1) 
(b),
  Commissioner shall forward all documents relating to the 
application
  he Chairman of the Board.
  The Board may confirm or vary any decision of the Commissioner 
on an
  ication referred to it under this section or may for those 
purposes
  ire the Commissioner to make further inquiries relating 
to the
  ication.
  Additional power of Commissioner
  Notwithstanding that in any particular case a petition referred
to in
  ion 16 (1) (a) (i) or (b) has not been presented against an 
employer,
  Commissioner may, subject to subsection (2) of that section, 
make an
  ratia payment under that section in that case if in his opinion--
  nded, 41 of 1988 s. 3)
  the employer employs less than 20 employees;
  sufficient evidence exists to support the presentation of a 
petition
  hat case on the ground--
  if the employer is a company, that he is unable to pay his debts;
or
  if the employer is a person other than a company, that 
he has
  itted an act of bankruptcy; and
  it is unreasonable or uneconomic to present a petition in that
case.
  Where the Commissioner exercises his discretion under 
subsection (1)
  ake payment, he shall give notice in the Gazette stating that,
in his
  ion, sufficient evidence exists to support the 
presentation of a
  tion on the ground--
  if the employer is a company, that he is unable to pay his debts;
or
  if the employer is a person other than a company, that 
he has
  itted an act of bankruptcy.
  Nothing in subsection (2) shall require the Commissioner to give 
more
  one notice in respect of each employer.
  No action shall lie against the Commissioner in respect of any 
notice
  n under subsection (2).
  
  Verification of application
  For the purpose of verifying any application under section 15, 
or if
  equired by the Board under section 17 (3), the Commissioner may 

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全民所有制企业招用农民合同制工人的规定

国务院


全民所有制企业招用农民合同制工人的规定
1991年7月25日,国务院

第一章 总 则
第一条 为了深化全民所有制企业(以下简称企业)劳动制度改革,进一步完善劳动合同制,保障企业和农民合同制工人的合法权益,提高劳动生产率和经济效益,制定本规定。
第二条 企业招用的农民合同制工人是指从农民中招用的使用期限在一年以上、实行劳动合同制的工人,包括从农民中招用的定期轮换工(以下统称农民工)。
第三条 企业招用农民工必须在国家下达的劳动工资计划之内,用于国务院劳动行政主管部门确定的需要从农村中招用劳动力的生产岗位和工种。矿山企业招用农民工须报经省、自治区、直辖市人民政府或其授权的设区的市或相当于设区的市一级(以下简称市)人民政府批准,其他企业招用农民工须报经省、自治区、直辖市人民政府批准。
第四条 农民工在企业工作期间,与所在企业其他职工享有同等的权利。
农民工不转户粮关系,但国家法律、行政法规另有规定的除外。

第二章 招 收 录 用
第五条 企业招用农民工应当公开招收、自愿报名、择优录用,并到当地劳动行政主管部门办理录用手续。
农民工的基本条件是:现实表现好,年满十六周岁,完成规定的义务教育,身体健康,能够适应本岗位工作。
第六条 企业招用农民工应当遵循就地就近和选择群众生活困难、劳动力富余的地区招收的原则,需要跨省、自治区、直辖市招收的,须经有关各方的省级劳动行政主管部门批准。
第七条 农民工的试用期一般为三至六个月,不同工种的具体试用期,由企业根据实际情况确定。

第三章 劳动合同的签订、变更、终止和解除
第八条 企业招用农民工,应该直接与农民工本人签订劳动合同。劳动合同一经签订,即具有法律约束力。
签订劳动合同,必须遵守国家有关规定,坚持平等自愿、协商一致的原则。
劳动合同签订后,企业应当向当地劳动行政主管部门备案。
第九条 劳动合同的内容应当包括:
(一)合同期限,试用期限;
(二)生产、工作岗位及应当完成的任务;
(三)生产、工作条件;
(四)劳动报酬及保险福利待遇;
(五)劳动纪律;
(六)违反劳动合同的责任;
(七)双方认为需要规定的其他事宜。
第十条 劳动合同期限应当根据生产、工作需要和保护劳动者身体健康的原则,由企业与农民工协商确定。劳动合同期限届满应即终止,经双方当事人同意,可以续订。
第十一条 国务院劳动行政主管部门确定的有害身体健康的工种、岗位,必须招用定期轮换工。企业与轮换工签订的劳动合同期限一般为三至五年;经企业主管部门同意,报经省、自治区、直辖市人民政府劳动行政主管部门或其授权的市人民政府劳动行政主管部门批准,合同期限最多可为八年。合同期限届满应即终止。
第十二条 企业经其主管部门批准转产或者调整生产任务,经劳动合同双方当事人协商同意,可以变更合同。
第十三条 有下列情形之一的,企业可以解除劳动合同:
(一)试用期内发现不符合录用条件的;
(二)无故不能完成合同所规定的生产、工作任务的;
(三)患病或者非因工负伤,医疗期满不能从事原工作的;
(四)企业经其主管部门批准转产或者调整生产任务,人员多余的;
(五)企业宣告破产或者濒临破产处于法定整顿期间的;
(六)按照国家有关规定应予辞退的。
符合本条第(四)项规定解除劳动合同时,须报当地劳动行政主管部门批准。
农民工患有职业病或者因工负伤并经劳动鉴定委员会确认,属于全部或者大部分丧失劳动能力的,以及女农民工在孕期、产假和哺乳期间的,企业不得因此解除劳动合同。
第十四条 农民工被开除、劳动教养或者判刑的,劳动合同自行解除。
第十五条 有下列情形之一的,农民工可以解除劳动合同:
(一)企业不履行劳动合同,或者违反国家政策、法规,损害工人合法权益的;
(二)经企业同意,自费考入中等专业以上学校学习的;
(三)在其户口所在地应征入伍的。
第十六条 任何一方解除劳动合同,必须提前三十日通知对方。
解除劳动合同,除第十三条第二款规定的情形外,企业应当报当地劳动行政主管部门备案。
一方擅自解除劳动合同给对方造成经济损失的,应当予以赔偿。
第十七条 农民工因劳动合同期满,劳动合同终止执行,或者属于第十三条第(三)、(四)项和第十五条的规定解除劳动合同时,企业应按照其在本企业工作年限,每满一年发给相当于本人一个月标准工资的生活补助费,但最多不超过本人十二个月的标准工资。

第四章 工资、保险福利及其他待遇
第十八条 农民工在试用期内享受城镇合同制工人的工资待遇(不含15%左右的工资性补贴);试用期满考核合格的,按照国家有关规定定级,工资形式由企业确定。

农民工的奖金、津贴、保健食品、副食品价格补贴以及节假日等待遇,与城镇合同制工人相同,但国家另有规定的除外。
第十九条 农民工患病或非因工负伤,企业应当根据劳动合同期限长短给予三至六个月的停工医疗期。停工医疗期间的医疗待遇和病假工资与城镇合同制工人相同。停工医疗期满不能从事原工作被解除劳动合同的,由企业发给相当于本人三至六个月标准工资的医疗补助费。
农民工供养的直系亲属,不享受半费医疗待遇。
第二十条 农民工非因工死亡的(含因病死亡),由企业发给丧葬补助费和一次性供养直系亲属救济费。具体发放标准由省、自治区、直辖市人民政府规定。
第二十一条 农民工因工负伤,由企业给予免费医疗。医疗期间,该农民工原标准工资照发。医疗终结经医院证明,并经劳动鉴定委员会确认不能从事原工作的,送回农村妥善安置,由企业按下列办法发给因工致残抚恤费:
(一)完全丧失劳动能力的,按照城镇合同制工人的抚恤费标准,按月发给,直至死亡;
(二)大部分丧失劳动能力的,按照该农民工原标准工资的70%,按月发给,直至死亡;
(三)部分丧失劳动能力的,根据其伤残程度一次性发给。具体标准由省、自治区、直辖市人民政府规定。
第二十二条 农民工因工死亡的,由企业按照城镇合同制工人享受的同等待遇,发给其家属丧葬补助费和供养直系亲属抚恤费。
第二十三条 第二十一条第(一)、(二)项和第二十二条规定发给的各项费用,经双方协商同意,企业也可以采取一次性支付的办法。具体办法由省、自治区、直辖市人民政府规定。
第二十四条 农民工患职业病的,其医疗和生活待遇,与城镇合同制工人相同。
第二十五条 企业招用农民工,实行养老保险制度。其中,招用农民轮换工,实行回乡生产补助金制度。实行养老保险制度和回乡生产补助金制度的具体办法由省、自治区、直辖市人民政府规定。
第二十六条 农民工在工作期间的劳动保护用品,由企业按照同工种城镇合同制工人的标准发给。农民工离开企业时劳动保护用品未满使用期限的,应当归还企业或者由企业作价卖给个人。
第二十七条 农民工在工作期间的口粮,按照同工种城镇合同制工人的标准由当地粮食部门根据保量不保价的原则予以保证,其口粮与平价粮的差价部分由企业负担。具体办法由省、自治区、直辖市人民政府根据实际情况规定。
第二十八条 矿山企业根据生产、工作需要,每年可在国家下达的农业户口转为非农业户口的计划指标内,按照不超过合同期限为八年的农民轮换工人数3%的比例,将从事井下采掘生产劳动五年以上的农民轮换工中经业务技术培训考试或考核合格的技术生产骨干,转为城镇户口合同制工人,但须报经省、自治区、直辖市劳动行政主管部门批准后,再到公安、粮食部门申报农业户口转为非农业户口的户粮关系。

第五章 组织管理
第二十九条 企业应当对农民工加强管理,做好思想政治工作,进行安全生产和操作规程教育,组织文化技术培训。
农民工应当积极参予企业管理。
第三十条 根据生产需要,企业可与县、乡签订劳务合同。签订劳务合同的县、乡,应当协助企业做好农民工的招收、更换、伤亡事故处理,以及思想政治和安全教育等项工作。
企业应当按月交给签订劳务合同的县、乡不超过农民工当月标准工资3%的管理费。
第三十一条 农民工应当交给所在集体经济组织不超过本人标准工资5%的公益金。农民工所分责任田、自留地应予保留。农民工应当享受与其他村民同等的待遇。
第三十二条 履行劳动合同发生劳动争议时,应当协商解决;协商不成的,按照国家有关劳动争议处理的规定办理。
第三十三条 各级劳动行政主管部门负责监督检查本规定的执行。违反本规定的,应当视情节轻重,由劳动行政主管部门给予经济处罚或者提请有关主管部门对直接责任者给予行政处分。经济处罚的具体办法由国务院劳动行政主管部门会同国务院有关部门规定。

第六章 附 则
第三十四条 省、自治区、直辖市人民政府可以根据本规定制定实施细则。
第三十五条 本规定由国务院劳动行政主管部门负责解释。
第三十六条 本规定自发布之日起施行。一九八四年六月三十日国务院发布的《矿山企业实行农民轮换工制度试行条例》,一九八四年十月五日国务院批准、一九八四年十月十五日劳动人事部和城乡建设环境保护部发布的《国营建筑企业招用农民合同制工人和使用农村建筑队暂行办法
》,一九八四年十二月十九日国务院批准、一九八四年十二月二十七日劳动人事部发布的《交通、铁路部门装卸搬运作业实行农民轮换工制度和使用承包工试行办法》同时废止。


盐城市人民政府关于印发盐城市行政事业单位国有资产管理实施办法的通知

江苏省盐城市人民政府


盐城市人民政府关于印发盐城市行政事业单位国有资产管理实施办法的通知

盐政发〔2008〕157号


各县(市、区)人民政府,市开发区管委会,市各委、办、局,市各直属单位:
  《盐城市行政事业单位国有资产管理实施办法》已经市政府第4次常务会议讨论通过,现印发给你们,希认真贯彻执行。

                                 盐城市人民政府
                               二○○八年九月十一日



              盐城市行政事业单位国有资产管理实施办法

  第一章总则
  第一条为了规范和加强行政事业单位国有资产管理,维护国有资产的安全和完整,合理配置和有效利用国有资产,建立适应社会主义市场经济和公共财政要求的行政事业单位国有资产管理体制,保障和促进各项社会事业的发展,根据财政部《行政单位国有资产管理暂行办法》(财政部令第35号)、《事业单位国有资产管理暂行办法》(财政部令第36号)的规定,结合我市实际,制定本办法。
  第二条本办法适用于我市行政事业单位的国有资产管理活动。
  第三条行政事业单位国有资产是指由行政事业单位占有、使用的,在法律上确认为国家所有,能以货币计量的各种经济资源的总称,即行政事业单位的国有(公共)财产。
  行政事业单位国有资产包括国家调拨给行政事业单位的资产,行政事业单位用国家预算资金形成的资产,按照国家政策规定组织收入形成的资产,以及接受捐赠和其他经法律确认为国家所有的资产。具体表现形态包括:流动资产、固定资产、长期投资和无形资产等。
  第四条行政事业单位国有资产管理,实行国家统一所有、政府分级监管、单位占有使用的管理体制。
  第五条行政事业单位国有资产管理,坚持资产管理与预算管理、资产管理与财务管理、实物管理与价值管理相结合的管理原则。
  第二章管理机构及其职责
  第六条盐城市财政局和盐城市人民政府国有资产监督管理委员会是负责全市行政事业单位国有资产管理的职能部门。县 (市、区)财政、国资部门按照统一领导、分级管理的原则,对本级政府管辖的行政事业单位国有资产实施综合管理。其主要职责是:
  (一)贯彻执行国家有关国有资产管理的法律、法规、规章和政策,制定本地区和本级行政事业单位国有资产管理的制度,并组织实施和监督检查;
  (二)研究制定本级行政事业单位国有资产配置标准,负责组织产权界定、产权纠纷调处、资产评估监管、资产清产和统计报告等工作;
  (三)负责对行政事业单位所属尚未脱钩的经营实体的国有资产监督管理,审批行政事业单位利用国有资产出租、出借、投资和担保等事项;
  (四)负责对行政事业单位国有资产使用进行监督,审批产权变动、资产处置等事项,组织行政事业单位闲置、不需用或超标准配置资产的调剂工作,负责国有资产收益的监督管理;
  (五)研究制定事业单位国有资产绩效管理办法,负责事业单位改制工作中国有资产的监督管理;
  (六)对下级财政、国资部门的国有资产管理工作进行监督检查,向本级政府和上级部门报告工作。
  第七条行政事业单位对本部门和本单位占有、使用的国有资产实施具体管理。其主要职责是:
  (一)根据行政事业单位国有资产管理的规定,制定本部门、本单位国有资产管理的具体办法,并组织实施和监督检查;
  (二)负责本部门、本单位国有资产的购置、验收、维修和保管等日常管理工作;
  (三)负责国有资产的账卡管理、清查登记、统计报告等财务管理工作;
  (四)负责办理本部门、本单位国有资产配置、处置、出租、出借、投资和担保等事项的报批手续,审批规定权限内的资产报废和报损事项;
  (五)负责对本部门所属行政事业单位和尚未脱钩的经营实体的国有资产实施监督管理;
  (六)接受上级部门和同级财政、国资部门的指导和监督,并向其报告工作。
  第八条行政事业单位的国有资产管理活动在单位负责人领导下,由单位财务部门会同相关部门统一管理。单位主要负责人对本单位的国有资产管理、使用及保值增值情况承担任期经济责任。
  第九条审计部门应加强对行政事业单位国有资产管理活动的监督检查,在对党政领导干部进行任期经济责任审计时,要对其任期内的国有资产管理情况作重点检查,并作出审计结论。
  第十条房产、国土部门应加强对行政事业单位房屋建筑物、土地等资产权属关系的监督管理,未经财政、国资部门批准,不予办理行政事业单位的房产、土地权属变更手续。
  第十一条财政、国资部门根据工作需要,可以将国有资产管理的部分工作委托给有关单位完成。接受委托的单位应当在受托职责范围内认真完成国有资产管理的各项工作,并向财政、国资部门报告受托工作的完成情况。
  第三章资产配置
  第十二条行政事业单位国有资产配置应当遵循以下原则:
   (一)严格执行法律、法规和有关规章制度;
  (二)与本部门、本单位履行职能的需要相适应;
  (三)与预算管理相结合;
  (四)科学合理配置,优化资产结构;
  (五)勤俭节约,从严控制。
  第十三条凡是规定了配备标准的资产,应当按照规定标准进行配备;对没有规定配备标准的资产,各单位应当从实际需要出发,从严控制,合理配备;能通过调剂解决的,原则上不得购置。
  第十四条行政事业单位购置资产,应当按照规定程序报同级财政部门审批。经审批同意的购置项目,列入单位年度部门预算。未经批准,不得列入部门预算,也不得列入单位经费支出。
  第十五条行政事业单位购置纳入政府采购范围的资产,依法实施政府采购。
  第十六条行政事业单位应当对购置、拨入和赠予的资产进行验收、登记,及时进行账务处理,并建立健全固定资产使用、管理台账。年终决算时,将资产变化情况报财政、国资部门。
  财政、国资部门要研究建立资产动态管理机制,加强对行政事业单位新增资产的跟踪管理。
  第四章资产使用
  第十七条行政事业单位应当建立健全国有资产使用管理制度,规范国有资产使用行为,保证国有资产完好,防止国有资产使用中的损失和浪费。
  行政事业单位应重点加强单位固定资产和各类应收款项的管理,对房屋建筑物、土地、车辆等资产应按规定及时办理资产权属证书,明晰资产产权;对应收、暂付等款项应定期组织清理和追索,防止资产损失。行政事业单位应严格控制对外借贷,未经批准不得利用国有资产对外抵押借款。
  第十八条行政事业单位国有资产的使用,包括单位自用和对外投资、出租、出借、担保等方式。
  (一)自用资产管理。行政事业单位要加强国有资产的日常管理,将资产管理的责任落实到有关部门和个人。对占有、使用的国有资产要定期清查,做到账账、账卡、账实相符,维护国有资产的安全,提高资产使用效率。
  (二)对外出租、出借资产管理。行政事业单位将国有资产对外出租、出借的,必须符合国家法律、法规和政策规定,进行可行性论证,履行相关批准手续。未经同级财政、国资部门批准,不得对外出租、出借国有资产。对外出租资产的,应当通过产权交易市场实行公开招租。
  行政事业单位应当对用于出租和出借的资产实行专项管理,并在单位财务会计报告中充分披露相关信息。
  (三)对外投资管理。行政单位不得以任何形式用占有、使用的国有资产举办经济实体。事业单位原则上也不得投资举办经济实体,如确需举办的,必须经财政、国资部门审核后报同级政府批准。
  在本办法实施前,行政事业单位已举办经济实体的,应当按照国家关于党政机关与所办经济实体脱钩以及国有企业改革改制的政策规定进行脱钩改制。脱钩改制之前,行政事业单位应当按照国家有关规定对其经济效益、收益分配以及资产使用情况等进行严格管理,财政、国资部门予以监督检查。
  (四)对外担保管理。除国家另有规定外,行政单位和公益性事业单位、社会团体不得利用国有资产对外担保。其他单位确需利用国有资产对外担保的,必须符合有关法律、法规和政策规定,并事先报同级财政、国资部门,由其根据实际情况,严格控制,从严审批。
  第十九条行政单位出租、出借的国有资产,其所有权性质不变,仍归国家所有;所形成的收入,按照政府非税收入管理的规定,实行“收支两条线”管理。
  事业单位对外投资收益以及利用国有资产出租、出借和担保等取得的收入应当纳入单位预算,统一核算、统一管理。符合政府非税收入管理规定的,实行“收支两条线”管理。
  第二十条对行政事业单位闲置、不需用或超标准配置的资产,财政、国资部门有权调剂使用或处置。
  第五章资产处置
  第二十一条行政事业单位国有资产处置,是指行政事业单位对其占有、使用的国有资产进行产权转让或者注销产权的行为。包括无偿划转(含捐赠)、出售、置换、报损、报废等。
  第二十二条行政事业单位国有资产处置的范围包括:
  (一)闲置资产;
  (二)因技术原因并经过科学论证,确需淘汰的资产;
  (三)因单位分立、撤销、合并、改制、隶属关系改变等原因发生的产权或使用权转移的资产;
  (四)盘亏、呆账及非正常损失的资产;
  (五)已超过使用年限无法使用的资产;
  (六)根据国家政策规定需要处置的其他资产。
  第二十三条行政事业单位处置国有资产,应当严格履行审批手续,未经批准不得自行处置。
  第二十四条市直行政事业单位的房屋建筑物、土地、车辆以及其他单位价值在5万元以上(含5万元)资产的处置,经主管部门审核后,报市财政、国资部门审批;在上述规定标准以下的资产处置, 由主管部门审批,报市财政、国资部门备案;重大资产处置, 由市财政、国资部门审核后报市政府批准。具体办法由市财政、国资部门根据本办法另行制定。
  第二十五条财政、国资部门或主管部门对国有资产处置事项的批复,是财政部门重新安排单位有关资产配置预算项目的参考依据,是行政事业单位调整相关资产、资金账目的依据和原始凭证。
  第二十六条行政事业单位国有资产处置必须遵循公开、公正、公平的原则进行。出售房屋建筑物、车辆以及其他价值较高资产的,应通过产权交易市场以拍卖、竞价等方式进行公开处置。
  第二十七条经批准,行政事业单位国有资产可以在行政事业单位之间无偿划转。
  第二十八条行政事业单位国有资产处置的变价收入和残值收入属于国家所有,缴财政、国资专户,实行“收支两条线”管理。
  第六章产权纠纷处理
  第二十九条产权纠纷是指由于财产所有权及经营权、使用权等产权归属不清而发生的争议。
  第三十条行政事业单位与其他国有单位之间发生国有资产产权纠纷,由当事人协商解决。协商不能解决的,应当向同级财政、国资部门申请调解和裁定,必要时报同级政府裁定。
  第三十一条行政事业单位与非国有单位或个人之间发生产权纠纷,应在维护国有资产权益的前提下,提出处理意见,经主管部门审核并报同级财政、国资部门批准后,与对方当事人协商解决。协商不能解决的,依照司法程序处理。
  第七章资产评估
  第三十二条行政事业单位有下列行为之一的,应当对相关资产进行评估:
  (一)取得的没有原始价格凭证的资产;
  (二)事业单位整体或部分改制为企业;
  (三)以非货币性资产对外投资、担保;
  (四)合并、分立、清算;
  (五)资产拍卖、有偿转让、置换;
  (六)整体或部分资产租赁给非国有单位;
  (七)确定涉讼资产价值;
  (八)依照国家有关规定需要进行资产评估的其他情形。
  第三十三条行政事业单位有下列行为之一的,可以不进行资产评估:
  (一)经批准整体或部分资产无偿划转;
  (二)行政事业单位下属单位之间的合并、资产划转和调换;
  (三)发生其他特殊情况,报经同级财政、国资部门确认可以不进行资产评估的。
  第三十四条行政事业单位国有资产评估工作应当委托具有相应资质的评估机构进行。行政事业单位应当如实向资产评估机构提供有关情况和资料,并对所提供的情况和资料的真实性和合法性负责,不得以任何形式干预资产评估机构独立执业。
  第三十五条行政事业单位国有资产评估项目实行核准制和备案制。核准和备案工作按照国家有关国有资产评估项目核准和备案管理的规定执行。
  第八章资产统计报告
  第三十六条行政事业单位国有资产统计报告是单位财务会计报告的重要组成部分。行政事业单位应当按照财政、国资部门的要求,对其占有、使用的国有资产状况定期作出报告。
  第三十七条行政事业单位报送的资产统计报告,应当做到真实、准确、完整,并对国有资产变动、使用和结存情况作出文字分析说明。
  财政部门与行政事业单位应当对国有资产实行绩效管理,监督资产使用的有效性。
  第三十八条财政、国资部门对行政事业单位资产统计报告进行审核,必要时可以委托有关单位进行审计。经财政、国资部门审核批准的统计报告作为预算管理和资产管理的依据。
  第九章监督检查与法律责任
  第三十九条财政、国资部门和行政事业单位应当加强国有资产管理和监督,坚持单位内部监督与财政监督、审计监督、社会监督相结合,事前监督、事中监督、事后监督相结合, 日常监督与专项检查相结合。
  第四十条行政事业单位及其工作人员有下列情形之一的,由财政、国资部门责令限期改正,并依据有关法律、法规、规章和制度进行处理:
  (一)以虚报、冒领等手段骗取财政资金的;
  (二)擅自占有、使用和处置国有资产的;
  (三)擅自提供担保的;
  (四)未按规定缴纳国有资产收益的。
  第四十一条其他违反国有资产管理规定的行为,按有关法律、法规、规章和制度进行处理。
  第十章附则
  第四十二条财政、国资部门可以根据工作需要,组织开展行政事业单位资产清查(清产核资)和产权登记工作。
  第四十三条社会团体和民办非企业单位中占有、使用国有资产的,参照本办法进行管理。实行企业化管理并执行企业会计制度的事业单位,执行企业国有资产管理的有关规定。
  第四十四条各县(市、区)人民政府可以根据本办法和国家有关国有资产管理的规定,制定本地区和本级行政事业单位国有资产管理制度,并报市财政、国资部门备案。
  第四十五条本办法由盐城市财政局和盐城市人民政府国有资产监督管理委员会负责解释。
  第四十六条本办法自2008年9月1日起施行。 《盐城市行政事业单位国有资产管理办法》(盐政发〔1997〕50号)同时废止。