JOINT DECLARATION OF THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA ON THE QUESTION OF HONG KONG

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JOINT DECLARATION OF THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA ON THE QUESTION OF HONG KONG ——附加英文版

the Government of the People's Republic of China,Government of the United Kingdom of Great Britain and Northern


JOINT DECLARATION OF THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA ON THE QUESTION OF HONG KONG


WHOLE DOCUMENT
  
  Government of the United Kingdom of Great Britain and Northern
Ireland
  the Government of the People's Republic of China have reviewed 
with
  sfaction the friendly relations existing between the two 
Governments
  peoples in recent years and agreed that a proper negotiated
settlement
  he question of Hong Kong, which is left over from the past, is 
con-
  ve to the maintenance of the prosperity and stability of Hong Kong
and
  he further strengthening and development of the relations between 
the
  countries on a new basis. To this end, they have, after talks 
between
  delegations of the two Governments, agreed to declare as follows:
  
  he Government of the People's Republic of China declares 
that to
  ver the Hong Kong area (including Hong Kong Island, Kowloon and 
the
  Territories, hereinafter referred to as Hong Kong) is the 
common
  ration of the entire Chinese people, and that it has decided to
resume
  exercise of sovereignty over Hong Kong with effect from 1 July
1997.
  
  he Government of the United Kingdom declares that it will restore
Hong
  to the People's Republic of China with effect from 1 July 1997.
  
  he Government of the People's Republic of China declares 
that the
  c policies of the People's Republic of China regarding Hong Kong 
are
  ollows:
  Upholding national unity and territorial integrity and taking 
account
  he history of Hong Kong and its realities, the People's 
Republic of
  a has decided to establish, in accordance with the 
provisions of
  cle 31 of the Constitution of the People's Republic of China, a 
Hong
  Special Administrative Region upon resuming the 
exercise  of
  reignty over Hong Kong.
  The Hong Kong Special Administrative Region will be directly
under the
  ority of the Central People's Government of the People's 
Republic of
  a. The Hong Kong Special Administrative Region will enjoy 
a high
  ee of autonomy, except in foreign and defence affairs which are 
the
  onsibilities of the Central People's Government.
  The Hong Kong Special Administrative Region will be 
vested with
  utive, legislative and independent judicial power, including 
that of
  l adjudication. The laws currently in force in Hong Kong will 
remain
  cally unchanged.
  The Government of the Hong Kong Special Administrative Region
will be
  osed of local inhabitants. The chief executive will be 
appointed by
  Central People's Government on the basis of the results of 
elections
  onsultations to be held locally. Principal officials will be
nominated
  he chief executive of the Hong Kong Special Administrative Region 
for
  intment by the Central People's Government. Chinese and 
foreign
  onals previously working in the public and police services 
in the
  rnment departments of Hong Kong may remain in employment. British 
and
  r foreign nationals may also be employed to serve as advisers or 
hold
  ain public posts in government departments of the Hong Kong 
Special
  nistrative Region.
  The current social and economic systems in Hong Kong will 
remain
  anged, and so will the life-style. Rights and freedoms, 
including
  e of the person, of speech, of the press, of assembly, of
association,
  ravel, of movement, of correspondence, of strike, of 
choice of
  pation, of academic research and of religious belief will be 
ensured
  aw in the Hong Kong Special Administrative Region. Private 
property,
  rship of enterprises, legitimate right of inheritance and 
foreign
  stment will be protected by law.
  The Hong Kong Special Administrative Region will retain the
status of
  ee port and a separate customs territory.
  The Hong Kong Special Administrative Region will retain the
status of
  nternational financial centre, and its markets for foreign 
exchange,
  , securities and futures will continue. There will be free 
flow of
  tal. The Hong Kong dollar will continue to circulate and remain
freely
  ertible.
  The Hong Kong Special Administrative Region will have 
independent
  nces. The Central People's Government will not levy taxes on the 
Hong
  Special Administrative Region.
  
  The Hong Kong Special Administrative Region may establish 
mutually
  ficial economic relations with the United Kingdom and other
countries,
  e economic interests in Hong Kong will be given due regard.
  Using the name of "Hong Kong, China", the Hong Kong 
Special
  nistrative Region may on its own maintain and develop 
economic and
  ural relations and conclude relevant agreements with states, 
regions
  relevant international organizations. The Government of the
Hong Kong
  ial Administrative Region may on its own issue travel 
documents for
  y into and exit from Hong Kong.
  The maintenance of public order in the  Hong  Kong 
Special
  nistrative Region will be the responsibility of the Government
of the
  Kong Special Administrative Region.
  The above-stated basic policies of the People's Republic of 
China
  rding Hong Kong and the elaboration of them in Annex I to this 
Joint
  aration will be stipulated, in a Basic Law of the Hong Kong 
Special
  nistrative Region of the People's Republic of China, by the 
National
  le's Congress of the People's Republic of China, and they will 
remain
  anged for 50 years.
  
  he Government of the United Kingdom and the Government of the
People's
  blic of China declare that, during the transitional period
between the
  of the entry into force of this Joint Declaration and 30 June 
1997,
  Government of the United Kingdom will be responsible 
for the
  nistration of Hong Kong with the object of maintaining and 
preserving
  economic prosperity and social stability; and that the 
Government of
  People's Republic of China will give its cooperation 
in this
  ection.
  
  he Government of the United Kingdom and the Government of the
People's
  blic of China declare that, in order to ensure a smooth 
transfer of
  rnment in 1997, and with a view to the effective 
implementation of
  Joint Declaration, a Sino-British Joint Liaison Group will be set 
up
  this Joint Declaration enters into force; and that it 
will be
  blished and will function in accordance with the provisions of 
Annex
  o this Joint Declaration.
  
  he Government of the United Kingdom and the Government of the
People's
  blic of China declare that land leases in Hong Kong and other 
related
  ers will be dealt with in accordance with the provisions of Annex 
III
  his Joint Declaration.
  
  he Government of the United Kingdom and the Government of the
People's
  blic of China agree to implement the preceding declarations 
and the
  xes to this Joint Declaration.
  
  his Joint Declaration is subject to ratification and shall enter 
into
  e on the date of the exchange of instruments of ratification, 
which
  l take place in Beijing before 30 June 1985. This Joint 
Declaration
  its Annexes shall be equally binding. Done in duplicate at
Beijing on
  ecember 1984 in the English and Chinese languages, both texts 
being
  lly authentic.
  the                  For the
  rnment of the United Kingdom     Government of the
  reat Britain and Northern Ireland   People's Republic of China
  rate Thatcher             Zhao Ziyang
 ANNEX I: ELABORATION BY THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF 
CHINA OF ITS BASIC POLICIES REGARDING HONG KONG
  
  Government of the People's Republic of China elaborates the 
basic
  cies of the People's Republic of China regarding Hong Kong as set 
out
  aragraph 3 of the Joint Declaration of the Government of the 
United
  dom of Great Britain and Northern Ireland and the Government of 
the
  le's Republic of China on the Question of Hong Kong as follows:
  
  
  Constitution of the People's Republic of China stipulates in 
Article
  hat "the state may establish special administrative 
regions when
  ssary. The systems to be instituted in special administrative 
regions
  l be prescribed by laws enacted by the National People's 
Congress in
  light of the specific conditions." In accordance with this 
Article,
  People's Republic of China shall, upon the resumption of the 
exercise
  overeignty over Hong Kong on 1 July 1997, establish the Hong 
Kong
  ial Administrative Region of the People's Republic of China.  
The
  onal People's Congress of the People's Republic of China shall 
enact
  promulgate a Basic Law of the Hong Kong Special Administrative 
Region
  he People's Republic of China (hereinafter referred to as the 
Basic
  in accordance with the Constitution of the People's 
Republic of
  a, stipulating that after the establishment of the Hong Kong 
Special
  nistrative Region the socialist system and socialist policies 
shall
  be practised in the Hong Kong Special Administrative Region and 
that
  Kong's previous capitalist system and life-style shall 
remain
  anged for 50 years.
  Hong Kong Special Administrative Region shall be directly 
under the
  ority of the Central People's Government of the People's 
Republic of
  a and shall enjoy a high degree of autonomy. Except for foreign 
and
  nce affairs which are the responsibilities of the Central 
People's
  rnment, the Hong Kong Special Administrative Region shall be 
vested
  executive, legislative and independent judicial power, including
that
  inal adjudication. The Central People's Government shall
authorise the
  Kong Special Administrative Region to conduct on its own 
those
  rnal affairs specified in Section XI of this Annex.
  government and legislature of the Hong Kong Special 
Administrative
  on shall be composed of local inhabitants. The chief executive
of the
  Kong Special Administrative Region shall be selected by 
election or
  ugh consultations held locally and be appointed by the 
Central
  le's Government. Principal officials (equivalent to Secretaries)
shall
  nominated by the chief executive of  the  Hong  Kong 
Special
  nistrative Region and appointed by the Central People's 
Government.
  legislature of the Hong Kong Special Administrative Region 
shall be
  tituted by elections. The executive authorities shall abide by
the law
  shall be accountable to the legislature.
  ddition to Chinese, English may also be used in organs of 
government
  in the courts in the Hong Kong Special Administrative Region.
  t from displaying the national flag and national emblem 
of the
  le's Republic of China, the Hong Kong Special Administrative 
Region
  use a regional flag and emblem of its own.
  
  
  r the establishment of the Hong Kong Special Administrative 
Region,
  laws previously in force in Hong Kong (i. e. the common law, rules 
of
  ty, ordinances, subordinate legislation and customary law) 
shall be
  tained, save for any that contravene the Basic Law and subject
to any
  dment by the Hong Kong Special Administrative Region legislature. 
The
  slative power of the Hong Kong Special Administrative Region
shall be
  ed in the Legislature of the Hong Kong Special Administrative 
Region.
  legislature may on its own authority enact laws in accordance with
the
  isions of the Basic Law and legal procedures, and report them to 
the
  ding Committee of the National People's Congress for the record. 
Laws
  ted by the legislature which are in accordance with the Basic Law 
and
  l procedures shall be regarded as valid.
  laws of the Hong Kong Special Administrative Region shall be the
Basic
  and the laws previously in force in Hong Kong and laws enacted
by the
  Kong Special Administrative Region legislature as above.
  
  
  r the establishment of the Hong Kong Special Administrative 
Region,
  judicial system previously practised in Hong Kong shall be 
maintained
  pt for those changes consequent upon the vesting in the courts
of the
  Kong Special Administrative Region of  the  power  of 
final
  dication.
  cial power in the Hong Kong Special Administrative Region 
shall be
  ed in the courts of the Hong Kong Special Administrative Region. 
The
  ts shall exercise judicial power independently and free 
from any
  rference. Members of the judiciary shall be immune from legal 
action
  espect of their judicial functions. The courts shall decide 
cases in
  rdance with the laws of the Hong Kong Special Administrative 
Region
  may refer to precedents in other common law jurisdictions. 
Judges of
  Hong Kong Special Administrative Region courts shall be 
appointed by
  chief executive of the Hong Kong Special Administrative Region 
acting
  accordance with the recommendation of an independent 
commission
  osed of local judges, persons from the legal profession and 
other
  ent persons. Judges shall be chosen by reference to their 
judicial
  ities and may be recruited from other common law 
jurisdictions. A
  e may only be removed for inability to discharge the functions
of his
  ce, or for misbehaviour, by the chief executive of the 
Hong Kong
  ial Administrative Region acting in accordance with the
recommendation
  tribunal appointed by the chief judge of the court of final 
appeal,
  isting of not fewer than three local judges. 
Additionally, the
  intment or removal of principal judges (i. e. those of the 
highest
  ) shall be made by the chief executive with the endorsement of 
the
  Kong Special Administrative Region legislature and reported 
to the
  ding Committee of the National People's Congress for the record. 
The
  em of appointment and removal of judicial officers other than 
judges
  l be maintained.
  power of final judgment of the Hong Kong Special Administrative
Region
  l be vested in the court of final appeal in the Hong Kong 
Special
  nistrative Region, which may as required invite judges from 
other
  on law jurisdictions to sit on the court of final appeal.
  osecuting authority of the Hong Kong Special Administrative 
Region
  l control criminal prosecutions free from any interference.
  he basis of the system previously operating in Hong Kong, the 
Hong
  Special Administrative Region Government shall on its 
own make
  ision for local lawyers and lawyers from outside the Hong Kong
Special
  nistrative Region to work and practise in the Hong Kong 
Special
  nistrative Region.
  Central People's Government shall assist or authorise the Hong 
Kong
  ial Administrative Region Government to make appropriate 
arrangements
  reciprocal juridical assistance with foreign states.
  
  
  r the establishment of the Hong Kong Special Administrative 
Region,
  ic servants previously serving in Hong Kong in all 
government
  rtment, including the police department, and members of the 
judiciary
  all remain in employment and continue their service 
with pay,
  wances, benefits and conditions of service no less 
favourable than
  re. The Hong Kong Special Administrative Region government 
shall pay
  uch persons who retire or complete their contracts, as well 
as to
  e who have retired before 1 July 1997, or to their dependants, 
all
  ions, gratuities, allowances and benefits due to them on terms
no less
  urable than before, and irrespective of their nationality or
place of
  dence.
  Hong Kong Special Administrative Region Government may employ 
British
  other foreign nationals previously serving in the public 
service in
  Kong, and may recruit British and other foreign nationals 
holding
  anent identity cards of the Hong Kong Special Administrative
Region to
  e as public servants at all levels, except as heads 
of major
  rnment departments (corresponding to branches or 
departments at
  etary level) including the police department, and as deputy 
heads of
  of those departments. The Hong Kong Special Administrative 
Region
  rnment may also employ British and other foreign nationals as
advisers
  overnment departments and, when there is a need, may recruit
qualified
  idates from outside the Hong Kong Special Administrative 
Region to
  essional and technical posts in government departments, 
The above
  l be employed only in their individual capacities and, like 
other
  ic servants, shall be responsible to the  Hong  Kong 
Special
  nistrative Region Government.
  appointment and promotion of public servants shall be on the basis 
of
  ifications, experience and ability. Hong Kong's previous 
system of
  uitment, employment, assessment, discipline, training and 
management
  the public service (including special bodies for appointment, pay 
and
  itions of service) shall, save for any provisions providing
privileged
  tment for foreign nationals, be maintained.
  
  
  Hong Kong Special Administrative Region shall deal on its own 
with
  ncial matters, including disposing of its financial 
resources and
  ing up its budgets and its final accounts. The Hong Kong 
Special
  nistrative Region shall report its budgets and final accounts to 
the
  ral People's Government for the record.  The Central 
People's
  rnment shall not levy taxes on the Hong Kong Special 
Administrative
  on. The Hong Kong Special Administrative Region shall 
use its
  ncial revenues exclusively for its own purposes and they shall
not be

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公园是否应当承担无票入内的游客的死亡赔偿责任?

作者:江西省吉水县法院 曾建莉



[案情]:2004年6月21日中午12时,某学校初三(4)班读书的张某(13岁)与同学李某(12岁)因学校放学结伴回家。两人途经某公园,张某说:“今天放学早,不如我们先去公园玩会,再回家吧!”李某说:“可我们没钱买门票呀!”张某说:不用买,这里公园的检票人员跟我是邻居,跟他说一下就行了”李某表示同意。公园收费检票人员王某见是邻居小孩便未予阻止。两人来到公园内一无安全警示标志的景观池,张某见池中有鱼,遂想用手去捞,不幸掉入水中,李某见状,急忙呼救,因当时正值下班时期,园内无工作人员和其他游客。后李某跑到公园门口叫公园收费检票人员,但因时间拖得太久,等张某被救上岸时已经窒息死亡。为此,张某父母诉至法院,要求某公园赔偿其儿子死亡补偿费、丧葬费、精神损失费等损失共计16万元。 ?

[分歧]:本案在审理过程中,对公园是否需承担赔偿责任,合议庭存在以下分歧意见:
第一种意见认为:张某系无票进入公园,且其死亡是其自己过失所致,公园并没有过错,故公园不应承担张某的死亡赔偿责任。
第二种意见认为:张某虽无票进入公园,但园方对此明知不予阻止,故双方在事实上已形成游客与公共服务场所间的关系。公园作为经营者,对消费者的人身、财产安全负有保障义务,其对有安全风险的景观池未采取任何安全防范措施,对独自游玩的未成年游客未作安全注意,负有主要过错责任。张某应注意自身安全,理应预见伸手去捞池中的鱼会有掉入池中的危险,本身也有过错。

[评析]:笔者赞同第二种意见 。理由如下:(1)经营者对消费者的人身、财产安全负有法定的保障义务。根据我国《消费者权益保护法》第7条、第18条第1款的规定,消费者在接受服务时享有人身、财产安全不受损害的权利,经营者应当保证其提供的服务符合保障人身、财产安全的要求,对可能危及人身、财产安全的服务,应作真实的说明、明确的警示。本案中某公园应当知道该池对游客存在安全风险,理应实施设置明确警示标志等措施。但公园没有采取任何安全防范措施,致使张某因想捞池中的鱼掉入池中而淹死。因此,某公园未履行对游客法定的安全保障义务,已构成侵权。(2)经营者对消费者的人身、财产安全负有约定的保障义务。根据我国《合同法》第60条的规定,在经营者与消费者之间还存在由诚实信用原则派生之互相照顾、通知、保密、保护等与游乐合同内容相关的附随义务。双方之间还可能基于约定或经营者的单方承诺而存在高于法律规定的安全保障义务。某公园默认张某入园游乐,双方即建立合同关系,公园就负有注意游客安全并予以合理保护等附随义务,尤其是在游客为未成年人且无监护人在场的情况下,公园应对其履行较之于成年游客更谨慎的安全保障义务。(3)经营者对消费者安全保障义务的内容。经营者对消费者的安全保障义务可分为硬件方面的义务和软件方面的义务。在硬件方面,经营者应当持证合法经营,对消费者开放的经营场所及其配套设施、设备应当安全可靠,符合国家强制标准或行业标准,并应当配置有数量足够的、合格的安全保障人员。在软件方面,经营者提供的服务内容及服务过程应当是安全的,包括对不安全因素的提示、警示、劝告,制止第三方对消费者的侵害,对消费者已经或正在发生的危险予以积极救助等。考察经营者是否已履行了安全保障义务,主要看是否达到了法律、法规、规章、操作规程等所要求达到的程度,是否达到了同类经营者所应当达到的通常注意程度,是否达到了一个诚信善良的经营者应当达到的注意程度。(4)违反安全保障义务与损害结果间的因果关系。在经营者违反安全保障义务致消费者人身或财产损害的案件中,经营者大多没有实施积极的行为作为,而是消极不作为。对经营者不作为行为与损害后果之间的因果关系,应当从“如果经营者达成了应有的注意程度,实施了其应当实施的作为行为,是否可以避免或者减轻损害后果”的角度来理解。如果经营者实施了其应当实施的作为行为,损害后果就不会发生或者可以减轻,则应认为存在因果关系;否则,不认为存在因果关系。因此,在举证责任上,受害人无需证明经营者消极不作为行为与损害后果间存在因果关系,只需证明经营者负有特定的作为义务,即法定的或约定的安全保障义务;经营者不履行该义务与损害发生间存在高度的可能性,即如果履行,则损害极有可能被避免。综上所述,经营者对消费者负有侵权法上的安全保障义务,同时也负有合同法上的安全保障义务。故本案该公园应当承担张某死亡的主要责任。


榆林市国家建设项目审计办法

陕西省榆林市人民政府


第 13 号



《榆林市国家建设项目审计办法》已经2004年7月7日市政府第十一次常务会议审议通过,现予发布,从2004年8月1日起施行。



市长:
二○○四年七月十五日

榆林市国家建设项目审计办法

第一条 为了加强对国家建设项目(以下简称建设项目)的审计监督,规范投资管理,提高投资效益,促进本市经济持续、健康发展,依照《中华人民共和国审计法》、《陕西省国家建设项目审计办法》及有关法律、法规的规定,结合本市实际,制定本办法。
第二条 凡本市使用下列资金的基建、技改、装饰等国家建设项目均应依法接受审计监督:
(一)各级财政拨款;
(二)经政府部门、企事业单位确定使用的国有金融机构的信贷资金;
(三)国际金融组织和外国政府的贷款、捐款、赠款;
(四)政府组织或其批准组织的集资、筹资;
(五)以国有资产投资为主的自筹资金;
(六)国债及其他法定国家建设资金。
第三条 凡与本市建设项目直接有关的勘察、设计、施工、监理、采供等单位的财务收支,均应依法接受审计监督。
第四条 市审计机关是本市建设项目审计的主管部门,县区审计机关负责其管辖范围内建设项目的审计工作。
对勘察、设计、施工、监理、采供等单位与建设项目直接有关的财务收支审计,不受管辖范围的限制。
对于列入市级重点项目的审计监督,由市审计机关负责组织实施。
第五条 凡涉市以及所辖县区的重点项目、国债项目、市政工程等国家投资或国家投资占主导地位的建设项目均为审计机关必审项目。审计机关应根据本级人民政府、上级审计机关的要求确定建设项目年度审计工作重点。
第六条 中省驻榆单位列入地方投资规模和年度投资计划的自筹基建项目,其审计由审批开工的同级审计机关实施。
第七条 市审计机关对100万元以上、县级审计机关对50万元以上建设项目的资本金的落实、建设资金的筹集及前期准备情况进行开工前审计,各建设单位必须在项目概算批复后,项目开工前申请实施开工前审计。
第八条 审计机关对投资额较大,建设期较长的基本建设项目实行概(预)算执行中期审计。
第九条 审计机关对建设项目实行竣工决算审计,其主要内容:
(一)建设项目设计总概(预)算审批、执行情况、调整概算的编制和审批情况;建设规模及投资完成情况;
(二)建设项目的勘察、设计、施工、监理、采供等方面招投标和承、发包的合理性和有效性情况;
(三)建设项目经济合同签订、履行情况;
(四)建设项目资本金的落实情况,项目资金来源、到位和使用情况;
(五)建设成本及财务收支和核算情况;
(六)工程结算情况;
(七)建设项目所需设备、材料的采购及管理情况;
(八)建设项目各种税费的计提和缴纳情况;
(九)建设项目的建筑安装工程核算、设备投资核算、待摊投资的列支内容和分摊、其他投资列支的真实、合法情况;
(十)工程决算;
(十一)交付使用资产的真实、合法情况;各项结余资金的情况;
(十二)建设期收入的来源、分配、上缴和留成使用情况;投资包干节余的分配情况;
(十三)尾工工程和资金预留情况;
(十四)对建设项目效益进行评审;
(十五)法律、法规、规章规定需要审计的其他事项。
第十条 审计机关对审计发现的涉及宏观经济管理的重要问题、重大违法、违纪问题向政府专题汇报。根据需要对社会关注的重大建设项目的资金使用、管理及建设情况进行跟踪审计并向社会公示。
第十一条 计划、建设、财政等建设项目管理部门和主管部门要明确职责、通力协作,对未按规定实施开工前审计的项目不予开工、未经竣工决算审计的项目不予竣工验收。
第十二条 凡应实行审计监督的建设项目,其建设单位在项目经初验后,及时填报《建设项目竣工决算审计申报表》,审计机关应及时安排竣工决算审计。
第十三条 社会中介机构对审计机关必审项目以外的建设项目,通过建设单位委托进行竣工决算审计,但仍须向审计机关申报并同意后方可实施,其审计结论于十五日内报审计机关查证认可后生效。
审计机关对社会中介机构审计质量进行监督检查,发现有问题的审计查证报告,不能作为建设项目竣工决算和验收的依据。
第十四条 审计机关依照国家法律法规及审计规范对建设项目进行审计,可根据工作需要,聘请具有特殊专业知识和技能的人员协助审计。
第十五条 审计机关对建设单位以下违反法律、法规的行为给予处理、处罚:
(一)未按期履行开工前审计的,依照审计署、国家计委、财政部、国家经贸委、建设部、国家工商行政管理局等六部委《建设项目审计处理暂行规定》处以投资额1%以下的罚款。
(二)对未按规定向审计机关申报竣工决算审计而擅自委托社会中介机构审计的,属于规避或拖延审计监督。依照《中华人民共和国审计法实施条例》第四十九条规定,视情节给予通报批评,并处5万元以下的罚款。
(三)在项目管理过程中,违反国家有关投资政策规定的行为,依照《国务院关于违反财政法规处罚暂行规定》、《建设项目审计处理暂行规定》以及其他有关法律、法规进行处理处罚。
各项违纪处罚均由建设单位自有资金支付,不得在建设项目成本中列支。
第十六条 被审计单位对审计机关行政行为不服的,可依法申请行政复议,对复议决定仍然不服的可提出行政诉讼。
第十七条 对审计人员滥用职权、徇私舞弊、玩忽职守的,由审计机关或有关部门给予行政处分;构成犯罪的,移送司法机关依法追究刑事责任。
第十八条 本办法由市审计局负责解释。
第十九条 本办法自2004年8月1日起施行。