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福建省莆田市人民政府办公室


莆田市人民政府办公室关于印发莆田市对口援疆专项资金管理办法的通知

莆政办〔2010〕174号


各县（区）人民政府（管委会），市直有关单位：

为规范我市对口援疆专项资金的管理，提高资金使用效率，经市政府研究同意，现将《莆田市对口援疆专项资金管理办法》印发给你们，请认真贯彻执行。





二O一O年十月二十六日









莆田市对口援疆专项资金管理办法



为规范我市对口援疆专项资金（以下简称“援疆资金”）使用，加强监督管理，提高使用效益，根据有关财经规章制度，结合援疆工作实际，制定本办法。

第一条 援疆资金是指根据省委、省政府对口支援新疆工作的部署和要求，我市各级财政预算安排专项用于对口援助新疆的资金。

第二条 援疆资金的筹集与分配坚持“统一政策、分级统筹、统一管理、专款专用”的原则。

第三条 援疆资金的筹集

按照统一政策、分级统筹的原则，2011年～2015年新疆资金按市、县（区）、管委会地方级一般预算收入剔除城市维护建设税、专项收入、行政事业性收费收入后的3‰比例筹集，其中：2011年按2009年地方一般预算收入执行数增长10％筹集，2012～2015年按年递增8％筹集，增长比例和具体数额如有变动，另行通知。各级财政应按规定将援疆资金纳入同级财政预算，市财政设立援疆资金帐户，实行统一管理。由各县（区、管委会）负担对口援建资金，各县（区、管委会）各自安排支出预算，市财政局通过对下财政资金结算扣款并缴入专户。

2009纳入县级基本财力保障机制补助范围内的仙游县承担的援疆资金省级给予补助50％，省级补助通过年终上下级结算办理。

第四条 援疆资金主要用于改善各族群众基本生活条件，重点解决游牧定居、双语教育、基层卫生等基本民生工程以及用于干部人才培训工作项目方面。

第五条 援疆资金的安排要根据我市专项规划和工作方案，落实具体项目，年初安排的项目计划资金不低于年度资金总量的90％，用于统筹调度、机动安排的项目资金控制在10％以内。

第六条 使用我市援疆资金的具体项目，按照结对关系，由市里统一确定。市援疆前方分指挥部于每年初汇总项目计划后统筹提出年度项目安排计划，经市援疆领导小组办公会同市财政局审核后提交省援疆领导小组研究审定。

第七条 概（预）算的审核及资金下达。资金使用项目经市援疆领导小组审定后，由对口援建所在财政（或审计）部门进行概（预）算审核，前方指挥部对审核结果提出意见报经市援疆领导小组同意后，市财政部门将项目概（预）算安排下达到市前方指挥部，作为项目投资控制和审计、结（决）算的依据。

第八条 资金拨付。前方分指挥部根据财政部门下达的项目概（预）算，按项目实施进度提出用款计划报送市援疆领导小组办公室。财政部门根据市援疆领导小组办公室的审核意见，在5个工作日内将资金拨付前方分指挥部设立的援疆资金专户。

第九条 前方分指挥部在收到项目资金后，原则上5个工作日内将资金拨付项目承担单位，其中基建项目应根据项目进度情况适时拨付，同时应预留10％的基建资金余款。

第十条 前方分指挥部负责现场专项资金管理工作，要建立健全财务规章制度，基建项目应严格按照项目法人责任制、工程招标制、项目合同制、工程监管制和竣工验收制等基建财务有关规定执行，明确资金使用范围、对象、内容、审批程序、会计核算、财务管理、监督检查等事项。财务规章制度应经市援疆领导小组办公室审批后执行。

第十一条 前方分指挥部要根据有关法规和财务管理规章制度，依法进行会计核算，建立健全帐簿，按月编报会计报表，加强资金管理，确保资金安全。

第十二条 前方分指挥部负责组织实施的项目竣工验收合格后3个月内提交竣工财务决算报告。

第十三条 援疆资金应专款专用，依法按规定使用，各有关部门和建设单位不得以任何理由和形式截留、挪用援疆资金，不得违规超范围超标准使用援疆资金。前方分指挥部的日常工作经费由市财政另行安排。

第十四条 有关部门应当加强援疆资金的监督和检查，实行追踪问效，及时了解援疆资金的使用管理情况，对发现的问题及时纠正、及时报告，确保援疆资金使用合理和安全。援疆资金的使用要主动接受纪检、监察、审计、财政等部门和社会的监督。

第十五条 各有关单位、生产施工企业及工作人员在援疆项目建设过程中应当按规定使用援疆资金。对违反规定，有虚报、截留、挪用援疆资金或其他违规行为的，按照《财政违法行为处罚处分条例》等有关法律法规追究有关单位和责任人员责任，构成犯罪的，依法移交司法机关。

第十六条 前方分指挥部应在次年第一季度内将上一年度援疆资金使用情况及财务决算报表报送市援疆领导小组办公室，市援疆领导小组办公室会同财政部门对上一年度资金使用情况开展内部审计工作，形成审计报告报送同级审计、检查部门及其他援疆办成员单位。

第十七条 本办法由市财政局会同市援疆领导小组办公室负责解释。

第十八条 本办法自印发之日起执行。


The National People's Congress


GENERAL PRINCIPLES OF THE CIVIL LAW OF THE PEOPLE'S REPUBLIC OF CHINA

(Adopted at the Fourth Session of the Sixth National People's
Congress, promulgated by Order No. 37 of the President of the People's
Republic of China on April 12, 1986, and effective as of January 1, 1987)

Contents
Chapter I Basic Principles
Chapter II Citizen (Natural Person)
Section 1 Capacity for Civil Rights and Capacity for Civil
Conduct
Section 2 Guardianship
Section 3 Declarations of Missing Persons and Death
Section 4 Individual Businesses and Leaseholding Farm
Households
Section 5 Individual Partnership
Chapter III Legal Persons
Section 1 General Stipulations
Section 2 Enterprise as Legal Person
Section 3 Official Organ, Institution and Social
Organization as Legal Persons
Section 4 Economic Association
Chapter IV Civil Juristic Acts and Agency
Section 1 Civil Juristic Acts
Section 2 Agency
Chapter V Civil Rights
Section 1 Property Ownership and Related Property Rights
Section 2 Creditors' Rights
Section 3 Intellectual Property Rights
Section 4 Personal Rights
Chapter VI Civil Liability
Section 1 General Stipulations
Section 2 Civil Liability for Breach of Contract
Section 3 Civil Liability for Infringement of Rights
Section 4 Methods of Bearing Civil Liability
Chapter VII Limitation of Action
Chapter VIII Application of Law in Civil Relations with Foreigners
Chapter IX Supplementary Provisions

Chapter I Basic Principles
Article 1
This Law is formulated in accordance with the Constitution and the actual
situation in our country, drawing upon our practical experience in civil
activities, for the purpose of protecting the lawful civil rights and
interests of citizens and legal persons and correctly adjusting civil
relations, so as to meet the needs of the developing socialist
modernization.
Article 2
The Civil Law of the People's Republic of China shall adjust property
relationships and personal relationships between civil subjects with equal
status, that is, between citizens, between legal persons and between
citizens and legal persons.
Article 3
Parties to a civil activity shall have equal status.
Article 4
In civil activities, the principles of voluntariness, fairness, making
compensation for equal value, honesty and credibility shall be observed.
Article 5
The lawful civil rights and interests of citizens and legal persons shall
be protected by law; no organization or individual may infringe upon them.
Article 6
Civil activities must be in compliance with the law; where there are no
relevant provisions in the law, they shall be in compliance with state
policies.
Article 7
Civil activities shall have respect for social ethics and shall not harm
the public interest, undermine state economic plans or disrupt social
economic order.
Article 8
The law of the People's Republic of China shall apply to civil activities
within the People's Republic of China, except as otherwise stipulated by
law.
The stipulations of this Law as regards citizens shall apply to foreigners
and stateless persons within the People's Republic of China, except as
otherwise stipulated by law.

Chapter II Citizen (Natural Person)
Section 1 Capacity for Civil Rights and Capacity for Civil Conduct.
Article 9
A citizen shall have the capacity for civil rights from birth to death and
shall enjoy civil rights and assume civil obligations in accordance with
the law.
Article 10
All citizens are equal as regards their capacity for civil rights.
Article 11
A citizen aged 18 or over shall be an adult. He shall have full capacity
for civil conduct, may independently engage in civil activities and shall
be called a person with full capacity for civil conduct.
A citizen who has reached the age of 16 but not the age of 18 and whose
main source of income is his own labour shall be regarded as a person with
full capacity for civil conduct.
Article 12
A minor aged 10 or over shall be a person with limited capacity for civil
conduct and may engage in civil activities appropriate to his age and
intellect; in other civil activities, he shall be represented by his agent
ad litem or participate with the consent of his agent ad litem.
A minor under the age of 10 shall be a person having no capacity for civil
conduct and shall be represented in civil activities by his agent ad
litem.
Article 13
A mentally ill person who is unable to account for his own conduct shall
be a person having no capacity for civil conduct and shall be represented
in civil activities by his agent ad litem.
A mentally ill person who is unable to fully account for his own conduct
shall be a person with limited capacity for civil conduct and may engage
in civil activities appropriate to his mental health; in other civil
activities, he shall be represented by his agent ad litem or participate
with the consent of his agent ad litem.
Article 14
The guardian of a person without or with limited capacity for civil
conduct shall be his agent ad litem.
Article 15
The domicile of a citizen shall be the place where his residence is
registered; if his habitual residence is not the same as his domicile, his
habitual residence shall be regarded as his domicile.
Section 2 Guardianship
Article 16
The parents of a minor shall be his guardians.
If the parents of a minor are dead or lack the competence to be his
guardian, a person from the following categories who has the competence to
be a guardian shall act as his guardian:
(1) paternal or maternal grandparent;
(2) elder brother or sister; or
(3) any other closely connected relative or friend willing to bear the
responsibility of guardianship and having approval from the units of the
minor's parents or from the neighbourhood or village committee in the
place of the minor's residence. In case of a dispute over guardianship,
the units of the minor's parents or the neighbourhood or village committee
in the place of his residence shall appoint a guardian from among the
minor's near relatives. If disagreement over the appointment leads to a
lawsuit, the people's court shall make a ruling.
If none of the persons listed in the first two paragraphs of this article
is available to be the guardian, the units of the minor's parents, the
neighbourhood or village committee in the place of the minor's residence
or the civil affairs department shall act as his guardian.
Article 17
A person from the following categories shall act as guardian for a
mentally ill person without or with limited capacity for civil conduct:
(1) spouse;
(2) parent;
(3) adult child;
(4) any other near relative;
(5) any other closely connected relative or friend willing to bear the
responsibility of guardianship and having approval from the unit to which
the mentally ill person belongs or from the neighbourhood or village
committee in the place of his residence. In case of a dispute over
guardianship, the unit to which the mentally ill person belongs or the
neighbourhood or village committee in the place of his residence shall
appoint a guardian from among his near relatives. If disagreement over the
appointment leads to a lawsuit, the people's court shall make a ruling.
If none of the persons listed in the first paragraph of this article is
available to be the guardian, the unit to which the mentally ill person
belongs, the neighbourhood or village committee in the place of his
residence or the civil affairs department shall act as his guardian.
Article 18
A guardian shall fulfil his duty of guardianship and protect the person,
property and other lawful rights and interests of his ward. A guardian
shall not handle the property of his ward unless it is in the ward's
interests.
A guardian's rights to fulfil his guardianship in accordance with the law
shall be protected by law.
If a guardian does not fulfil his duties as guardian or infringes upon the
lawful rights and interests of his ward, he shall be held responsible; if
a guardian causes any property loss for his ward, he shall compensate for
such loss. The people's court may disqualify a guardian based on the
application of a concerned party or unit.
Article 19
A person who shares interests with a mental patient may apply to a
people's court for a declaration that the mental patient is a person
without or with limited capacity for civil conduct.
With the recovery of the health of a person who has been declared by a
people's court to be without or with limited capacity for civil conduct,
and upon his own application or that of an interested person, the people's
court may declare him to be a person with limited or full capacity for
civil conduct.
Section 3 Declarations of Missing Persons and Death
Article 20
If a citizen's whereabouts have been unknown for two years, an interested
person may apply to a people's court for a declaration of the citizen as
missing.
If a person's whereabouts become unknown during a war, the calculation of
the time period in which his whereabouts are unknown shall begin on the
final day of the war.
Article 21
A missing person's property shall be placed in the custody of his spouse,
parents, adult children or other closely connected relatives or friends.
In case of a dispute over custody, if the persons stipulated above are
unavailable or are incapable of taking such custody, the property shall be
placed in the custody of a person appointed by the people's court. Any
taxes, debts and other unpaid expenses owed by a missing person shall
defrayed by the custodian out of the missing person's property.
Article 22
In the event that a person who has been declared missing reappears or his
whereabouts are ascertained, the people's court shall, upon his own
application or that of an interested person, revoke the declaration of his
missing-person status.
Article 23
Under either of the following circumstances, an interested person may
apply to the people's court for a declaration of a citizen's death:
(1) if the citizen's whereabouts have been unknown for four years or
(2) if the citizen's whereabouts have been unknown for two years after the
date of an accident in which he was involved.
If a person's whereabouts become unknown during a war, the calculation of
the time period in which his whereabouts are unknown shall begin on the
final day of the war.
Article 24
In the event that a person who has been declared dead reappears or it is
ascertained that he is alive, the people's court shall, upon his own
application or that of an interested person, revoke the declaration of his
death.
Any civil juristic acts performed by a person with capacity for civil
conduct during the period in which he has been declared dead shall be
valid.
Article 25
A person shall have the right to request the return of his property, if
the declaration of his death has been revoked. Any citizen or organization
that has obtained such property in accordance with the Law of Succession
shall return the original items or make appropriate compensation if the
original items no longer exist.
Section 4 Individual Businesses and Leaseholding Farm Households
Article 26
"Individual businesses" refers to business run by individual citizens who
have been lawfully registered and approved to engage in industrial or
commercial operation within the sphere permitted by law. An individual
business may adopt a shop name.
Article 27
"Leaseholding farm households" refers to members of a rural collective
economic organization who engage in commodity production under a contract
and within the spheres permitted by law.
Article 28
The legitimate rights and interests of individual businesses and
leaseholding farm households shall be protected by law.
Article 29
The debts of an individual business or a leaseholding farm household shall
be secured with the individual's property if the business is operated by
an individual and with the family's property if the business is operated
by a family.
Section 5 Individual Partnership
Article 30
"Individual partnership" refers to two or more citizens associated in a
business and working together, with each providing funds, material
objects, techniques and so on according to an agreement.
Article 31
Partners shall make a written agreement covering the funds each is to
provide, the distribution of profits, the responsibility for debts, the
entering into and withdrawal from partnership, the ending of partnership
and other such matters.
Article 32
The property provided by the partners shall be under their unified
management and use. The property accumulated in a partnership operation
shall belong to all the partners.
Article 33
An individual partnership may adopt a shop name; it shall be approved and
registered in accordance with the law and conduct business operations
within the range as approved and registered.
Article 34
The operational activities of an individual partnership shall be decided
jointly by the partners, who each shall have the right to carry out and
supervise those activities. The partners may elect a responsible person.
All partners shall bear civil liability for the operational activities of
the responsible person and other personnel.
Article 35
A partnership's debts shall be secured with the partners' property in
proportion to their respective contributions to the investment or
according to the agreement made. Partners shall undertake joint liability
for their partnership's debts, except as otherwise stipulated by law. Any
partner who overpays his share of the partnership's debts shall have the
right to claim compensation from the other partners.

Chapter III Legal Persons
Section 1 General Stipulations
Article 36
A legal person shall be an organization that has capacity for civil rights
and capacity for civil conduct and independently enjoys civil rights and
assumes civil obligations in accordance with the law.
A legal person's capacity for civil rights and capacity for civil conduct
shall begin when the legal person is established and shall end when the
legal person terminates.
Article 37
A legal person shall have the following qualifications:
(1) establishment in accordance with the law;
(2) possession of the necessary property or funds;
(3) possession of its own name, organization and premises; and
(4) ability to independently bear civil liability.
Article 38
In accordance with the law or the articles of association of the legal
person, the responsible person who acts on behalf of the legal person in
exercising its functions and powers shall be its legal representative.
Article 39
A legal person's domicile shall be the place where its main administrative
office is located.
Article 40
When a legal person terminates, it shall go into liquidation in accordance
with the law and discontinue all other activities.
Section 2 Enterprise as Legal Person
Article 41
An enterprise owned by the whole people or under collective ownership
shall be qualified as a legal person when it has sufficient funds as
stipulated by the state; has articles of association, an organization and
premises; has the ability to independently bear civil liability; and has
been approved and registered by the competent authority. A Chinese-
foreign equity joint venture, Chinese-foreign contractual joint venture or
foreign-capital enterprise established within the People's Republic of
China shall be qualified as a legal person in China if it has the
qualifications of a legal person and has been approved and registered by
the administrative agency for industry and commerce in according with the
law.
Article 42
An enterprise as legal person shall conduct operations within the range
approved and registered.
Article 43
An enterprise as legal person shall bear civil liability for the
operational activities of its legal representatives and other personnel.
Article 44
If an enterprise as legal person is divided or merged or undergoes any
other important change, it shall register the change with the registration
authority and publicly announce it.
When an enterprise as legal person is divided or merged, its rights and
obligations shall be enjoyed and assumed by the new legal person that
results from the change.
Article 45
An enterprise as legal person shall terminate for any of the following
reasons:
(1) if it is dissolved by law;
(2) if it is disbanded;
(3) if it is declared bankrupt in accordance with the law; or
(4) for other reasons.
Article 46
When an enterprise as legal person terminates, it shall cancel its
registration with the registration authority and publicly announce the
termination.
Article 47
When an enterprise as legal person is disbanded, it shall establish a
liquidation organization and go into liquidation. When an enterprise as
legal person is dissolved or is declared bankrupt, the competent authority
or a people's court shall organize the organs and personnel concerned to
establish a liquidation organization to liquidate the enterprise.
Article 48
An enterprise owned by the whole people, as legal person, shall bear civil
liability with the property that the state authorizes it to manage. An
enterprise under collective ownership, as legal person, shall bear civil
liability with the property it owns. A Chinese-foreign equity joint
venture, Chinese-foreign contractual joint venture or foreign-capital
enterprise as legal person shall bear civil liability with the property it
owns, except as stipulated otherwise by law.
Article 49
Under any of the following circumstances, an enterprise as legal person
shall bear liability, its legal representative may additionally be given
administrative sanctions and fined and, if the offence constitutes a
crime, criminal responsibility shall be investigated in accordance with
the law:
(1) conducting illegal operations beyond the range approved and registered
by the registration authority;
(2) concealing facts from the registration and tax authorities and
practising fraud;
(3) secretly withdrawing funds or hiding property to evade repayment of
debts;
(4) disposing of property without authorization after the enterprise is
dissolved, disbanded or declared bankrupt;
(5) failing to apply for registration and make a public announcement
promptly when the enterprise undergoes a change or terminates, thus
causing interested persons to suffer heavy losses;
(6) engaging in other activities prohibited by law, damaging the interests
of the state or the public interest.
Section 3 Official Organ, Institution and Social Organization as Legal
Person
Article 50
An independently funded official organ shall be qualified as a legal
person on the day it is established.
If according to law an institution or social organization having the
qualifications of a legal person needs not go through the procedures for
registering as a legal person, it shall be qualified as a legal person on
the day it is established; if according to law it does need to go through
the registration procedures, it shall be qualified as a legal person after
being approved and registered.
Section 4 Economic Association
Article 51
If a new economic entity is formed by enterprises or an enterprise and an
institution that engage in economic association and it independently bears
civil liability and has the qualifications of a legal person, the new
entity shall be qualified as a legal person after being approved and
registered by the competent authority.
Article 52
If the enterprises or an enterprise and an institution that engage in
economic association conduct joint operation but do not have the
qualifications of a legal person, each party to the association shall, in
proportion to its respective contribution to the investment or according
to the agreement made, bear civil liability with the property each party
owns or manages. If joint liability is specified by law or by agreement,
the parties shall assume joint liability.
Article 53
If the contract for economic association of enterprises or of an
enterprise and an institution specifies that each party shall conduct
operations independently, it shall stipulate the rights and obligations of
each party, and each party shall bear civil liability separately.

Chapter IV Civil Juristic Acts and Agency
Section 1 Civil Juristic Acts
Article 54
A civil juristic act shall be the lawful act of a citizen or legal person
to establish, change or terminate civil rights and obligations.
Article 55
A civil juristic act shall meet the following requirements:
(1) the actor has relevant capacity for civil conduct;
(2) the intention expressed is genuine; and
(3) the act does not violate the law or the public interest.
Article 56
A civil juristic act may be in written, oral or other form. If the law
stipulates that a particular form be adopted, such stipulation shall be
observed.
Article 57
A civil juristic act shall be legally binding once it is instituted. The
actor shall not alter or rescind his act except in accordance with the law
or with the other party's consent.
Article 58
Civil acts in the following categories shall be null and void:
(1) those performed by a person without capacity for civil conduct;
(2) those that according to law may not be independently performed by a
person with limited capacity for civil conduct;
(3) those performed by a person against his true intentions as a result of
cheating, coercion or exploitation of his unfavourable position by the
other party;
(4) those that performed through malicious collusion are detrimental to
the interest of the state, a collective or a third party;
(5) those that violate the law or the public interest;
(6) economic contracts that violate the state's mandatory plans; and
(7) those that performed under the guise of legitimate acts conceal
illegitimate purposes. Civil acts that are null and void shall not be
legally binding from the very beginning.
Article 59
A party shall have the right to request a people's court or an arbitration
agency to alter or rescind the following civil acts:
(1) those performed by an actor who seriously misunderstood the contents
of the acts;
(2) those that are obviously unfair.
Rescinded civil acts shall be null and void from the very beginning.
Article 60
If part of a civil act is null and void, it shall not affect the validity
of other parts.
Article 61
After a civil act has been determined to be null and void or has been
rescinded, the party who acquired property as a result of the act shall
return it to the party who suffered a loss. The erring party shall
compensate the other party for the losses it suffered as a result of the
act; if both sides are in error, they shall each bear their proper share
of the responsibility.
If the two sides have conspired maliciously and performed a civil act that
is detrimental to the interests of the state, a collective or a third
party, the property that they thus obtained shall be recovered and turned
over to the state or the collective, or returned to the third party.
Article 62
A civil juristic act may have conditions attached to it. Conditional civil
juristic acts shall take effect when the relevant conditions are met.
Section 2 Agency
Article 63
Citizens and legal persons may perform civil juristic acts through agents
An agent shall perform civil juristic acts in the principal's name within
the scope of the power of agency. The principal shall bear civil liability
for the agent's acts of agency. Civil juristic acts that should be
performed by the principal himself, pursuant to legal provisions or the
agreement between the two parties, shall not be entrusted to an agent.
Article 64
Agency shall include entrusted agency, statutory agency and appointed
agency. An entrusted agent shall exercise the power of agency as
entrusted by the principal; a statutory agent shall exercise the power of
agency as prescribed by law; and an appointed agent shall exercise the
power of agency as designated by a people's court or the appointing unit.
Article 65
A civil juristic act may be entrusted to an agent in writing or orally. If
legal provisions require the entrustment to be written, it shall be
effected in writing. Where the entrustment of agency is in writing, the
power of attorney shall clearly state the agent's name, the entrusted
tasks and the scope and duration of the power of agency, and it shall be
signed or sealed by the principal.
If the power of attorney is not clear as to the authority conferred, the
principal shall bear civil liability towards the third party, and the
agent shall be held jointly liable.
Article 66
The principal shall bear civil liability for an act performed by an actor
with no power of agency, beyond the scope of his power of agency or after
his power of agency has expired, only if he recognizes the act
retroactively. If the act is not so recognized, the performer shall bear
civil liability for it. If a principal is aware that a civil act is being
executed in his name but fails to repudiate it, his consent shall be
deemed to have been given.
An agent shall bear civil liability if he fails to perform his duties and
thus causes damage to the principal.
If an agent and a third party in collusion harm the principal's interests,
the agent and the third party shall be held jointly liable.
If a third party is aware that an actor has no power of agency, is
overstepping his power of agency, or his power of agency has expired and
yet joins him in a civil act and thus brings damage to other people, the
third party and the actor shall be held jointly liable.
Article 67
If an agent is aware that the matters entrusted are illegal but still
carries them out, or if a principal is aware that his agent's acts are
illegal but fails to object to them, the principal and the agent shall be
held jointly liable.
Article 68
If in the principal's interests an entrusted agent needs to transfer the

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