简述债的消灭
王海宏
债的消灭，又称为债的终止，是指债的关系当事人双方间的权利义务于客观上已不复存在。债的消灭有以下含义：
1.债的消灭是债的关系不再存在。债的消灭与债的效力的停止或减弱不同。债的效力的停止或阻止，是因债务人行使抗辩权百拒绝债权人的履行请求，从而使债权的效力受阻止或停止。债的效力减弱，是指债权人不能行使给付请求权百?鹗芰旌险?袢说母?丁６??南?穑?蚴钦?墓叵迪?穑?僖蔡覆簧险?男ЯΑ?br>
2.债的消灭是指客观上不复存在。债的消灭与变更不同。变更包括主体变更与客体、内容的变更。债的主体的变更炙债的移转，债的关系未消灭，仅是存在于新的主体之间而已。尽管从原主角度说，可为债的丧失，但从客观上说，债仍未失其仙一性而存在于普后的主体之间。债的内容或客体变更，仅是债的内容或客体变动，债权债务关系仍然存在，并未消灭。
债是债权人与债务人间的权利义务关系，是有期限性的权利，性质上不能永久存在。因为债权人设定债的目的是为取得某咱利益的，而其利益的取得须通过债权的实现而达到。债权实现，债也就消灭。就此意义上说，债的高[不可一世身就是为了债的消灭。债是一各瞌 态的关系，正昌通过债的发生、消灭的过程而满足债权人的利益，实现债的功能。
债的消灭，除当事人间的权利义务?外，其债权的担保及其他从属的权利也随之消灭。有负债字据的债消灭的，债务人得请求返还或涂销钡债的字据。
债的消灭的原因
债的消灭的原因，是指能够债的消灭的法律事实。没有消灭的原因，债主不能消灭
债的消灭原因可分为以下几类：
其一，基于债的目的达到而消灭。例如，清偿、混同，都是使债的目的达到的原因。
其二，基于债的目的不能达到而消灭。例如，在给付不能时债的目的就不能达到，债也应消灭。
其三，基于当事人的意思而消灭。例如，债务免除。
其四，基于法律的直接规定。
债的关系多种多?，各种具体的债各有其消灭的独特原因，又有其消灭的共同原因。债的消灭原因主要有清偿、抵销、提存、双方协议、免除债务、解除合同、合同更新、混同等。
北安市人民法院 王海宏
PUBLIC FINANCE ORDINANCE ——附加英文版
Hong Kong
PUBLIC FINANCE ORDINANCE
(CHAPTER 2)
ARRANGEMENT OF SECTIONS
ion
I PRELIMINARY
hort title
nterpretation
he general revenue
harges on the general revenue
II THE ESTIMATES OF REVENUE AND EXPENDITURE, AND
APPROPRIATION
nnual estimates
pproval of estimates of expenditure and appropriation
uthorization of expenditure in advance of appropriation
hanges to the approved estimates of expenditure
upplementary Appropriation
III CONTROL AND MANAGEMENT
General powers and duties of the Financial Secretary
Power to make regulations and give directions, etc.
Controlling officers.
Controlling officers to obey regulations and directions, etc.
Authority of controlling officers to incur expenditure
Further authority of controlling officers in respect of urgent
nditure
IV RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
Duties of Director of Accounting Services
Prompt collection of moneys
Payment of public moneys
Payment of certain moneys to be authorized by warrant
Recoverable advances
Advances to meet urgent need for payment
Imprests
Deposits
Donations and grants
Banking
Investment of moneys
Borrowing powers and loans
Guarantees
Establishment of funds
Special suspense accounts
Appropriations and warrants to lapse at close of financial year
V SURCHARGE
Power to surcharge
Notification of surcharge and right of appeal
Appeal against surcharge
Withdrawal of surcharge
Collection of surcharge
Surcharge in respect of deceased persons
VI MISCELLANEOUS
Abandonment of claims, etc. and write-off of public moneys and
stores
Disposal of serviceable stores, etc.
Power of Governor to give directions
Director of Accounting Services may give certain directions, etc.
to
ic officers in receipt of certain moneys
Trusts
Transitional
Effect of dissolution of Legislative Council
t Schedule. Funds
nd Schedule. Special Suspense Accounts
Whole document
rovide for the control and management of the public finances of
Hong
and for incidental and connected purposes.
pril 1983] L. N. 109 of 1983
PART I PRELIMINARY
hort title
Ordinance may be cited as the Public Finance Ordinance.
nterpretation
his Ordinance, unless the context otherwise requires--
ropriation Bill" and "Appropriation Ordinance" means a
Bill or
nance, as the case may be, which provides for appropriation from
the
ral revenue in respect of the approved estimates of expenditure
on the
ices of the Government for a financial year;
roved estimates of expenditure" means the estimates of
expenditure
ed to be approved under section 6;
trolling officer" in relation to a head or subhead means the
officer
gnated as controlling officer of that head or subhead under
section
ector of Audit" means the Director of Audit appointed under
section 3
he Audit Ordinance (Cap. 122);
ctment" includes an imperial enactment;
enditure" includes expenditure on the services of the
Government
ired to be met under any enactment;
ance Committee" means the Finance Committee of the Legislative
Council
blished under the Standing Orders of the Legislative Council;
eral revenue" means moneys which under this Ordinance or any
other
tment are to be paid into or to form part of the general revenue;
d" means a head of expenditure;
lic moneys" means--
the general revenue;
any moneys which are accounted for in the books or records of
account
he Director of Accounting Services; and (Replaced 11 of 1990 s.
2)
any other moneys which the Governor may declare in writing
to be
ic moneys for the purposes of this Ordinance;
head" means a subhead of expenditure;
plementary Appropriation Bill" and "Supplementary
Appropriation
nance" means a Bill or Ordinance, as the case may be, which
provides
appropriation from the general revenue in supplementation
of the
opriation already made by an Appropriation Ordinance.
he general revenue
Except where otherwise provided by or under this Ordinance
or any
r enactment any moneys raised or received for the purposes
of the
rnment shall form part of the general revenue.
Any refund or drawback may be made from the general
revenue in
rdance with regulations made under section 11. (Replaced 8 of 1984
s.
For the avoidance of doubt it is hereby declared that the
reference in
ection (1) to moneys raised or received for the purposes
of the
rnment does not include moneys held on trust.
harges on the general revenue
xpenditure shall be charged on the general revenue except as
provided
r under this Ordinance or any other enactment.
PART II THE ESTIMATES OF REVENUE AND EXPENDITURE, AND APPROPRIA-
TION
nnual estimates
The Financial Secretary shall cause to be prepared in each
financial
estimates of the revenue and expenditure of the Government for
the
following financial year, and shall cause such estimates to be
laid
re the Legislative Council before or as soon as practicable after
the
encement of the financial year to which they relate.
Subject to subsection (3), the estimates of revenue and
expenditure
l be in such form as the Financial Secretary may from time to
time
ct.
The estimates of expenditure shall--
classify expenditure under heads and subheads with the ambit of
each
described;
in respect of each head show the estimated total
expenditure, the
ision sought in respect of each subhead, the establishment of
posts
any), and the limit (if any) to the commitments which may be
entered
in respect of expenditure which is not annually recurrent; and
specify the controlling officer designated in respect of each
head and
ead under section 12.
Where there is a requirement under any enactment that
expenditure be
from the general revenue, provision for such expenditure
shall be
uded in the estimates of expenditure for the purposes of this
Part,
without prejudice to the validity or effect of any such
requirement.
pproval of estimates of expenditure and appropriation
The heads contained in the estimates of expenditure for a
financial
shall be included in an Appropriation Bill which shall be
introduced
the Legislative Council at the same time as the estimates.
Upon the enactment of the Appropriation Ordinance the
estimates of
nditure for the financial year to which the Ordinance relates
shall be
ed to be approved to the extent that they are provided for in
the
nance and shall have effect from the first day of such financial
year.
Expenditure for the financial year on the services of the
Government
l, subject to this Ordinance, be arranged in accordance with the
heads
subheads and be limited by the provision in each subhead shown
in the
mates of expenditure as approved or as may subsequently be
changed
time to time in accordance with section 8.
uthorization of expenditure in advance of appropriation
The Legislative Council may, in advance of an Appropriation
Ordinance,
esolution authorize expenditure for the services of the
Government in
ect of a financial year to be charged on the general
revenue, in
rdance with this Ordinance and subject to such
limitations and
itions as may be specified in the resolution.
Expenditure charged on the general revenue pursuant to a
resolution
r this section shall be arranged in accordance with the
heads and
eads shown in the estimates of expenditure laid under section
5 and
provisions of this Ordinance shall, for the purposes
of this
ection and subject to such conditions and limitations as
may be
ified in the resolution, apply to such estimates as though they
were
approved estimates of expenditure.
Expenditure charged on the general revenue pursuant to a
resolution
r this section shall be set off against the amounts
respectively
ided in the Appropriation Ordinance upon the same
coming into
ation.
hanges to the approved estimates of expenditure
Subject to this section, no changes shall be made to the
approved
mates of expenditure except with the approval of the Finance
Committee
a proposal of the Financial Secretary.
Without limiting the generality of subsection (1) such
changes may
ide for all or any of the following matters--
the creation of new heads or subheads;
supplementary provision in approved or new subheads;
variations in the establishments of posts;
increases in the limit to the commitments which may be entered
into in
ect of expenditure which is not annually recurrent.
The Finance Committee may delegate to the Financial
Secretary the
r to approve changes subject to such conditions,
exceptions and
tations as are specified in the delegation.
The Financial Secretary, where a delegation by the Finance
Committee
r subsection (3) so provides, and subject to such
conditions,
ptions and limitations as are specified in the delegation, may
further
gate his power to approve changes to any public officer.
A delegation to any public officer under subsection (4)
shall be
ect to such further conditions, exceptions and limitations
as the
ncial Secretary may specify.
Nothing in subsection (1) shall be construed as
limiting or
cting--
the power of the Governor to make any proposal, or allow or direct
any
osal to be made, to the Legislative Council, the object or effect
of
h is to require a change to the approved estimates of expenditure;
or
a requirement under any enactment that expenditure be met
from the
ral revenue.
The Financial Secretary shall cause such changes to be made
to the
oved estimates of expenditure as are necessary in respect of any--
approval given under subsection (1), (3) or (4);
expenditure pursuant to a proposal referred to in subsection (6)
(a);
requirement referred to in subsection (6) (b) not otherwise
provided
by approval under this section.
The Financial Secretary shall at the end of each quarter
of the
ncial year or as soon as practicable thereafter--
report to the Finance Committee changes made to the approved
estimates
xpenditure in that quarter upon approval by him or by any
public
cer pursuant to a delegation under section (3) or (4), as the case
may
and
table in the Legislative Council a summary of all changes made
to the
oved estimates of expenditure in that quarter under this section.
Without prejudice to section 9, expenditure in respect of
which a
ge to the approved estimates is made under this section
shall be
ged on the general revenue notwithstanding that there has
been no
opriation in respect thereof by an Appropriation Ordinance.
upplementary Appropriation
t the close of account for any financial year it is
found that
nditure charged to any head is in excess of the sum appropriated
for
head by an Appropriation Ordinance, the excess shall be included
in a
lementary Appropriation Bill which shall be introduced
into the
slative Council as soon as practicable after the close
of the
ncial year to which the excess expenditure relates.
PART III CONTROL AND MANAGEMENT
General powers and duties of the Financial Secretary
Financial Secretary shall, subject to this Ordinance and any
other
tment, have the management of the finances of the Government and
the
rvision, control and direction of all matters relating
to the
ncial affairs of the Government.
Power to make regulations and give directions, etc.
Without prejudice to any other provision of this
Ordinance, the
ncial Secretary may make such administrative regulations and give
such
nistrative directions and instructions not inconsistent
with this
nance as may appear to him to be necessary or expedient for the
better
ying out of the provisions and purposes of this Ordinance and for
the
ty, economy and advantage of public moneys and Government
property.
Any regulations made or directions and instructions given
by the
rnor or by any person authorized by him, for purposes similar to
those
espect of which regulations, directions and instructions may be
made
iven under subsection (1), and which are in force at the
commencement
his Ordinance, shall, in so far as they are not inconsistent with
this
nance, remain in force and shall be deemed for all purposes to
have
made or given under this section and to be liable to revocation
or
dment hereunder.
Controlling officers
Estimates of expenditure laid before the Legislative Council
shall
gnate a controlling officer in respect of each head and subhead.
Subject to section 14 (5), a controlling officer shall be
responsible
accountable for all expenditure from any head or subhead for which
he
he controlling officer, and for all public moneys and
Government
erty in respect of the department or service for
which he is
onsible.
Controlling officers to obey regulations and directions, etc.
y controlling officer shall obey all regulations made and
directions
nstructions given by the Financial Secretary under section
11 and
l, if so required, account to the Financial Secretary
for the
ormance of his duties as controlling officer.
Authority of controlling officers to incur expenditure
Subject to any regulations made or directions or instructions
given by
Financial Secretary under section 11 and to any reservation
made by
Financial Secretary under subsection (3), a controlling officer
may,
accordance with this Ordinance, incur expenditure and
authorize
nditure to be incurred against any provision shown in any subhead
for
h he is the controlling officer.
No expenditure shall be incurred against any provision shown
in any
ead except by or under the authority of the controlling officer.
The Financial Secretary may, in writing, reserve the whole or any
part
ny provision shown in any subhead and for so long as such
reservation
ins in force no expenditure shall be incurred against the
provision
rved.
A controlling officer may, in respect of any subhead for which
he is
controlling officer, by allocation warrant signed by him or
by a
ic officer authorized generally or specially by him,
authorize any
r controlling officer to incur expenditure or authorize
expenditure to
ncurred against any provision shown in that subhead--(Added 8 of
1984
)
for any purpose within the ambit of that subhead; and
in accordance with the terms of the allocation warrant.
The controlling officer to whom an allocation warrant is issued
under
ection (4) shall be responsible and accountable for any
expenditure
rred under the warrant as if he were the controlling
officer
gnated in respect thereof under section 12.
Further authority of controlling officers in respect
of urgent
nditure
where an urgent need has arisen for expenditure to be incurred
which--
requires a change to the approved estimates of expenditure in
respect
atters referred to in section 8 (2) (b) or (d); and
in the opinion of a controlling officer cannot be deferred until
the
ssary change is made in accordance with section 8 without
serious
iment to the public interest, the controlling officer may,
on his
onal responsibility, incur the expenditure in anticipation
of such
ge.
As soon as practicable after incurring expenditure under
subsection
the controlling officer shall report the matter to the
Financial
etary for the purpose of having the necessary change made
to the
oved estimates of expenditure.
Where the necessary change to the approved estimates of
expenditure is
made in accordance with section 8, the expenditure incurred shall
not
charged on the general revenue but shall remain the
personal
onsibility of the controlling officer who incurred the
expenditure.
PART IV RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
Duties of Director of Accounting Services
The Director of Accounting Services shall be responsible
for the
ilation and supervision of the accounts of the Government,
for the
gement of accounting operations and procedures, and for ensuring
that
regulations directions or instructions made or given
under this
nance relating thereto and in respect of the safe custody of
public
ys and its accounting are complied with.
Without prejudice to the generality of his duties under
subsection (1)
the powers conferred on the Financial Secretary by section
11 the
ctor of Accounting Services shall--
ensure that adequate arrangements are made for bringing
promptly and
erly to account all public moneys received and paid by the
Government;
pay such sums from public moneys as he is authorized to pay under
this
nance or any other enactment;
ensure, in so far as is practicable, that adequate
arrangements are
for the safe custody of public moneys; and
bring to the notice of the Financial Secretary and the
Director of
t, in writing, any material defect in departmental control of
revenue,
nditure, cash, stamps, securities, stores and other
Government
erty which may come to his notice and any persistent
breaches of
lations, directions or instructions made or given
under this
nance.
Subject to the provisions of any enactment, in the exercise
of his
es the Director of Accounting Services shall be entitled to
inspect
offices and shall have access to all records, books,
vouchers
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