淮安市大型活动组委会财务管理办法(试行)
江苏省淮安市人民政府办公室
淮政办发〔2003〕140号
市政府办公室关于印发淮安市大型活动组委会财务管理办法（试行）的通知
各县（区）人民政府，市各委、办、局，市各直属单位：
经市政府同意，现将《淮安市大型活动组委会财务管理办法（试行）》印发给你们，希认真贯彻执行。
二OO三年九月九日
淮安市大型活动组委会财务管理办法(试行)
一、为保证本市各类大型活动的顺利开展，进一步加强大型活动的财务管理，提高资金使用效益，根据国家法律法规中有关财务管理规定，制定本办法。
二、本办法所称大型活动是指由市政府举办的各类大型的经贸、文化、体育等活动。
三、大型活动的财务管理工作是大型活动的重要组成部分，各大型活动组委会应设立财务部，抽调符合条件的财会人员负责大型活动的财务管理工作。大型活动（以下简称活动）的一切财务收支归口财务部统一管理。
四、组委会应在市财政指定银行开设财政专户，所有资金均通过财政专户运行。组委会一切财务收支活动应按照有关财政、财务管理的要求，实行“收支两条线”。组委会的财务活动实行财政监管，组委会财务部按本办法具体实施。
五、财务管理的范围包括：预算管理、收入管理、支出管理、财产物资管理、财务监督与检查等。
六、活动的预算即财务收支计划，包括活动的各项收入计划及由组委会负担的各项经费支出计划。
七、预算编制应本着“收支平衡、略有结余”的原则，并留有一定的预留机动资金。总预算编制工作应在组委会正式成立后30天内完成，并报市财政局备案。
八、凡属组委会负担费用的各部门，应根据各自的职责范围和工作任务，本着勤俭节约的原则，参照有关财务规定和开支标准，编制经费预算，提交财务部审核、汇总、平衡，再报组委会审批后执行。
九、经组委会批准核定的各部门预算，均实行总额包干、超支不补的办法，确有特殊原因需追加预算，必须提出正式书面申请，经财务部审核后，报组委会审批。
十、总预算如需追加财政拨款，必须报市政府审批。
十一、在总预算尚未核定前，各部门开展工作所需经费，必须提出具体经费预算，经财务部审核、财务部部长或指定的专人审批后预拨，经费总预算批准后从其中抵扣。
十二、以活动名义取得的各项收入，包括财政补助拨款、社会赞助、捐赠、集资收入、广告收入、门票收入、经营收入、特许经营权收入、冠名权收入、物品的变价收入及其他收入，均应全额纳入组委会财政专户核算，由财务部统一管理，不得随意坐支、截留、挪用和隐匿账外。
组委会应按收入计划足额筹集资金，确保活动的顺利开展。
十三、实行“一支笔”审批的办法，组委会各部门发生的所有费用，都必须经财务部按支出计划审核，由组委会负责人或组委会指定的专人审批后方可报销。各部门应明确１名负责人负责本部门各项开支的审核工作，对工作人员的差旅费及其他零星开支要从严掌握，认真审核。各部门统一到组委会财务部办理报销手续。
十四、一切经费应在组委会批准的预算指标内开支，做到“有预算不超支，无预算不开支”。
财务部对报销的原始单据和凭证要严格审核、把关，做到票据规范、手续齐备，严防弄虚作假、逃避监督等违纪违规行为发生。
十五、具体开支规定
（一） 食宿费
1、外地参加活动的团体或个人，在组委会核定人数、规定停留天数之内的食宿费，按每人每天不高于150元的标准执行，经费由组委会负担；
2、组委会邀请的省领导、国内贵宾、海外嘉宾、记者以及市外参加组委会的在编工作人员，在活动期间的食宿费按不同职别予以安排，经费由组委会负担；
3、活动期间组委会在编工作人员，原则上不集中安排食宿，组委会每天可供应一顿工作午餐。确需安排食宿的，须经组委会同意。
（二） 差旅费
1、外地参加活动的团体、个人和应邀参加观摩活动的人员，其往返差旅费，均由原单位报销或个人负担；
2、组委会在编工作人员在组办活动期间为组办活动出差，其差旅费由组委会负担；对超过规定标准（如往返途中无故停留、绕道而行）而增加的开支，组委会不予报销。出差需乘坐飞机的，应事先办理报批手续。
（三） 交通费
1、活动期间，凡属组委会安排的活动，由组委会统一派车并负担费用。活动所需车辆，由组委会协商有关单位借用，少量不足部分适当租用。借用车辆的汽油费和司机食宿费，可由组委会负担；
2、凡与活动无关的参观、游览等活动所需交通费和参加活动的团体及个人临时租车所需费用均自理，组委会不予负担。
（四） 公杂费
1、组委会各有关部门所需的公杂费，包括文具、纸张、报纸、邮电、印刷和其他杂项费用，由组委会本着节约的原则核定预算，包干使用；
2、外地参加活动的团体和个人所发生的邮电费用和办公用品等费用自理。
（五） 医药费
组委会为参加活动的人员提供医疗服务，其费用由患者回单位按当地医疗费用管理办法处理。
（六） 借聘人员费用
1、因筹办活动需要借聘的在职人员，其工资、奖金和福利待遇由原单位负担，差旅费由组委会负担；
2、借聘人员应严格控制，原则上不聘请离、退休人员和雇用临时人员。
十六、组委会不予负担的支出
（一） 自费参加观摩活动的人员，其费用一律自理；
（二）市直各单位自行邀请参加观摩活动的人员，其费用由各邀请单位负担；
（三）活动期间承办演出、展览等活动的单位工作人员，组委会一律不开支食宿费。少数工作人员确因工作需要而不能回家（单位）吃饭或夜间加班达到规定时间的，由单位发给误餐或夜餐补助费；
（四）参加活动的团体或个人，若超过组委会核定人数和停留天数，超过部分费用自理；上述团体、个人和应邀参加观摩活动的人员，除组委会安排的活动外，自行安排活动费用自理；
（五）自行前来采访的中、外记者，费用自理。
十七、财产物资管理
（一）活动购买和募集受赠的各项物资，要登记入册，建立资产台账，活动结束后由组委会收回，统一调配或变价处理。组委会财务部要指定专人参加各部门经管的物资的领用、回收工作；
（二）活动所需设备、器材等物品，应尽可能采用租借方式，确需新购，由部门报组委会财务部审核，经组委会批准，方可购置，所需经费在核定的各部门预算中开支；
（三）各部门购置国家规定的专控商品，按规定办理控购手续。凡属于政府采购项目所规定的商品，原则上应纳入政府采购计划，实行政府采购；
（四）活动结束后，账册凭证及结余资金由组委会指定的单位或机构接收管理。
十八、财务监督与检查
（一）活动的财务收支、财产物资管理工作要接受财政、审计等部门的检查、审计。发现有违规违纪行为的，应按有关规定进行处理，构成犯罪的，移交司法机关依法处理。
（二）活动结束后，组委会应编制财务收支决算，经审计局或委托社会中介机构审计后，报市政府审核批准，同时报送市财政局备案。
十九、各县（区）举办的各类大型活动可以参照本办法执行。
二十、本办法由市财政局负责解释。
GENERAL PRINCIPLES OF THE CIVIL LAW OF THE PEOPLE'S REPUBLIC OF CHINA ——附加英文版
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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