最高人民法院


坚决惩治企业事业单位、机关、团体投机倒把犯罪活动

1989年3月16日，最高法

同志们：
最高人民法院、最高人民检察院共同发出了《关于当前处理企业事业单位、机关、团体投机倒把犯罪案件的规定》。这是今年“两高”做出的一个重要的司法解释。在今天的新闻发布会上，我就这个规定制定的目的、主要内容以及如何贯彻执行等问题，向大家介绍一下。
中共中央十三届三中全会确定了治理经济环境、整顿经济秩序和全面深化改革的方针。解决经济领域特别是流通领域中的混乱现象，是治理、整顿的一项重要内容。流通领域的混乱现象，突出的表现是投机倒把活动十分猖獗。尤其是一些企业事业单位、机关、团体利用手中的权力和雄厚的资金进行倒买倒卖，牟取暴利，对社会经济秩序危害很大，群众反映强烈，要求坚决惩治。单位进行投机倒把活动情况比较复杂，大量的要通过经济的、行政的手段处理，但是，依照法律，情节严重，构成犯罪的，就要追究其直接负责的主管人员和其他直接责任人员的刑事责任。什么是“情节严重，构成犯罪”，各地方或有关部门理解不一样，因此有些应当追究刑事责任的没有得到追究，或者已经查出的案件处理不下去，久拖不决，以致出现了打击不力的现象，许多地方和部门要求制定一个标准，以便有所遵循。现在，“两高”制定的这个“规定”就是为了解决这个问题。
为了制定这个规定，去年底，“两高”组织专人进行调查研究，起草了“规定”的草稿。接着征求了中纪委、全国人大常委会法制工作委员会、公安部、监察部、国务院法制局、国家工商行政管理局、审计署、国务院清理顿公司办公室、国务院税收、财务、物价检查办公室等部门及一些省、自治区、直辖市的意见。大家一致认为，目前由“两高”做出这样的司法解释很需要，现在有些地方清理整顿公司已告一段落，进入了处理阶段，有这样一个“规定”就好办了。我们根据广泛征求的意见，认真研究后进行了修改，最后形成了这个“规定”。
这个“规定”的主要内容有四点。 第一点是讲单位投机倒把构成犯罪的条件。首先是“违反国家有关法律、法规，以及国务院有关规定和政策进行投机倒把活动，为本单位牟取非法利益”。这里主要是指国务院1987年9月17日发布的《投机倒把行政处罚行条例》中所列的属于投机倒把的十一种行为。其次是“数额特别巨大”。“一般以非法经营数额达到30万元至60万元，或者非法获利数额达到10万元至20万元为‘数额特别巨大’的起点”。这样规定是考虑到我国各地区经济发展状况不同，所以必须有一个幅度。各省、自治区、直辖市可参照这个幅度，提出本地区具体执行的数额标准。第三是“手段恶劣”。这里主要是指投机倒把单位与其他单位或者个人为了共同的非法利益，相互勾结进行投机倒把活动，或者把国家计划内物资、指标转为计划外物资、指标，加价倒卖牟取暴利等。第四是“严重破坏社会主义经济秩序，或者严重危害国家，集体和人民群众利益”。一般地说，具备了前面的三个条件，势必给国家、集体和人民群众的利益造成重大损失。所以这四条是互相联系的。决定是否追究有关人员的刑事责任，要把上述四个条件结合起来考虑。
当前，对工农业生产、人民生命和健康危害严重、为广大群众所痛恨的，是少数单位生产、推销、倒卖假农药、假种子、假化肥、假药、假酒等伪劣商品和以救灾抢险等的特殊重要用途的款物进行投机倒把，以及倒卖重要农用物资、粮食等影响国计民生等重要生产、生活资料的，对此，“规定”强调，虽未达到“数额特别巨大”的标准，也应依法追究有关责任人员的刑事责任。这样规定是必要的。
第二点是讲共同犯罪的问题。对一些单位虽然没有直接进行投机倒把活动，但是与投机倒把单位通谋，提供各种方便，情节严重的，对有关责任人员应当作为共同犯罪对待，依法追究其刑事责任。
第三点是如何适用法律条款进行处罚的问题。单位投机倒把构成犯罪的，对于直接负责的主管人员和其他直接责任人员，要依照刑法第117条的规定处罚，判处三年以下有期徒刑或者拘役，可以并处、单处罚金或者没收财产。对于少数情节特别严重的，可以适用刑法第118条的规定处罚，判处三年以上十年以下有期徒刑，可以并处没收财产。上述人员在单位投机倒把活动中中饱私囊的，如果属于个人投机倒把，依法从重处罚；如果属于贪污或者受贿等犯罪，依法实行数罪并罚。
刑法第119条和全国人大常委会《关于严惩严重破坏经济的罪犯的决定》都规定：国家工作人员利用职务上的便利，犯投机倒把罪的，从重处罚。“规定”对此也做了强调。
第四点是讲这个“规定”从何时开始执行的问题。“规定”自发布之日起执行。以前按照“两高”《关于当前办理经济犯罪案件中具体应用法律的若干问题的解答（试行）》中的有关规定处理过的案件，不再变动；现在司法机关尚未处理或者正在处理的案件，一律按这个“规定”执行。
如何贯彻执行这个“规定”，这是需要各个方面共同努力的问题。打击投机倒把犯罪活动，过去几年司法机关做了许多工作，严惩了一批投机倒把犯罪分子，去年一年法院就判处了投机倒把罪犯1665名，其中也包括因单位投机倒把被追究刑事责任的犯罪分子，但司法机关收到的投机倒把案件与实际存在的还有很大差距，相当一部分犯罪分子并没有受到应得的刑事处罚。原因是多方面的。有干扰多、阻力大的原因，也有政策界限不清，规定不够明确，存在“以罚代刑”的现象。现在有了这个“规定”，就要上下一致，统一认识，统一口径，互相配合，严肃执法。无论行政执法部门还是各级司法机关，都要严格依照国家法律和“两高”的司法解释办事，克服各自为政，各搞各的，不衔接，不协调，形不成拳头，打击不力的现象。要将应当移送司法机关查处的单位投机倒把案件一律及时移送司法机关。案件移送到检察机关和人民法院以后，特别是对大案要案，要排除各种干扰和阻力，严肃执法，该定什么罪，就定什么罪，该判什么刑，就判什么刑。决不手软，决不放纵。
我们相信，这个“规定”的贯彻执行，必将使当前的各种投机倒把活动受到有力打击，为治理经济环境，整顿经济秩序，全面深化改革作出贡献。


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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