1. 引言

1.1 政制事务委员会在2002 年10 月21 日的会议上， 要求数据研究及图书馆服务部就美利坚合众国（“美国”）的情况提供有关下列事宜的资料：

继续阅读数据摘要 补充资料：与申报利益及避免利益冲突有关的事宜的专题探讨 （香港立法会研究资料） →

1. 背景

1.1 政制事务委员会在2002 年10 月7 日的会议上，要求数据研究及图书馆服务部就一份题目为“与政府高级人员申报利益及避免利益冲突有关的事宜的专题探讨”(IN35/01-02 号文件)的数据摘要提供补充数据。 继续阅读与政府高级人员申报利益及避免利益冲突 有关的事宜的专题探讨补充资料（香港立法会资料，2008年7月） →

继续阅读与政府高级人员申报利益及避免利益冲突有关的事宜的专题探讨（香港立法会资料，2008年7月） →

【前言】世所公认，公职人员财产申报是反腐败的最佳利器，但是，相关法律法规千呼万唤不出来。近闻新疆阿勒泰地区公布了《关于县（处）级领导干部财产申报规定》（试行），让人振奋。从网上找了一篇关于公职人员财产申报的文章，试着翻译。由于不是科班出身，译得惨不忍睹。

本想找阿勒泰地区的文件，了解一下，但是找不到。《财经网》记者的文章披露了这个文件的部分内容，予以转载。

International Experience of Asset Declarations

世界各国和地区公职人员财产申报的经验

Part 1: Asset Declarations as a Tool for Transparency

第一部分 公职人员财产申报是促进政治透明的工具

Asset and interest disclosure has become a key global anti-corruption issue, as evidenced by its inclusion in the UN Convention Against Corruption, which notes that:

“Each State Party shall endeavour, where appropriate and in accordance with the fundamental principles of its domestic law, to establish measures and systems requiring public officials to make declarations to appropriate authorities regarding, inter alia, their outside activities, employment, investments, assets and substantial gifts or benefits from which a conflict of interest may result with respect to their functions as public officials.”

公职人员财产申报已成为全球反腐败的关键议题，联合国反腐败大会对此做了说明：“各缔约国在适当的情况下，并按照国内法基本原则，应制定措施，努力建立公职人员财产申报制度，要求公职人员向有关部门申报与下列事项有关的事项，如他们的公开活动、任职、投资、实际接受的馈赠或者可能因利用其职权而违背公众利益而获得的利益。”

Regulations concerning the disclosure of assets and interests can help prevent conflicts of interest among public office holders. Disclosure of information on private interests increases the transparency of decision-making processes, and thereby lays the foundations for the accountability of office holders for their actions. The disclosure of assets helps to provide a baseline and thus means for comparison to identify assets that may have been corruptly acquired and that a public official may legitimately be asked to account for. A good disclosure system can, further, be the basis for successfully enforcing criminal and other legal anti-corruption provisions.

公职人员申报财产的法律规章能够防止官员利用职权违背公众利益。有关私人利益的信息的公开能增加官员决策过程的透明度，为政府官员承担他们的责任打下基础。财产申报能够为区分官员的腐败收入和能说明其来源的合法所得提供原始资料和鉴别的手段。一套良好的财产申报制度更是成功执行反腐败法律和其他刑事法律的基础。

The scope of disclosure requirements can vary considerably. While some countries prefer to restrict the disclosure requirement to senior office holders or those in sensitive positions, others require the declaration of interests of less senior public officials more generally, with some also requiring information about the assets of public officials’ spouses. Only a few countries, however, require asset disclosure of public officials at all levels.

世界各国和地区的财产申报对象的范围各不相同，一些国家把财产申报对象限定在高级官员和那些在敏感职位上的官员，另外一些国家则要求更多的较低级别的一般官员也要申报他们的财产，一般国家还要求官员的配偶公开他们的财产信息，然而，只有在少数国家，所有级别的官员都必须申报财产。[1]

Without public access or oversight, or fair and effective enforcement, disclosure will likely have limited impact. Who monitors disclosure and how the information gained is kept and communicated are therefore crucial to ensure robust accountability of an official’s interests and professional actions. Important variations exist among countries with regard to the method of recording and publishing declarations, and the institutions responsible for monitoring and evaluating disclosure. Monitoring and evaluating bodies can range, for instance, from civil or criminal courts to the office of the ombudsman.

没有公众的接触和监督以及公平、有效的强制措施，公职人员财产申报的影响和作用是有限的。谁监督财产申报和如何使获得的信息能被保存和交流，对确保对官员的利益和专业行为实行强有力的问责，是至关重要的。关于记录和公布财产申报的方式以及负责监督和评估财产申报的机构，各个国家之间作法不同。例如，监督和评估财产申报的主体不一，有的国家是民事或刑事法庭，有的国家是监察机构。

In some countries, sophisticated IT platforms have been developed to make disclosure information available to a broad public audience (see the example of the US Center for Responsive Politics below). Others unfortunately make do with more cumbersome paper records that may only be viewed in designated public buildings at particular times. The role of information technology in enhancing access to information provided via asset declaration provisions is an area gaining increased attention around the world. Various examples of possible IT solutions are highlighted below.

在一些国家，成熟的信息技术平台使财产申报信息能够为广大社会公众所知晓（参见以来下美国政治反应中心的例子）。遗憾的是，在一些国家，由于财产申报文件纪录非常厚重，只能在一些指定的公众场所在特定的时间内查看。信息技术的作用在于通过财产申报法律规定增加公布信息的渠道，这是全世界越来越关注的问题。以下是各种各样信息技术解决方案的突出例子。

[1] In 2002 these were recorded by the UN Economic and Social Council as Belarus, Brunei Darrussalam, Colombia, Egypt, Greece, Guatemala, Iraq, Italy, Lebanon and Malaysia. Source: UNESC, Commission on Crime Prevention and Criminal Justice, ‘Report of the Secretary General on Implementation of the International Code of Conduct for Public Officials’ (February 2002).

据2002年联合国经济和社会理事会的纪录，这些国家包括白俄罗斯、文莱、哥伦比亚、埃及、希腊、危地马拉、伊拉克、意大利、黎巴嫩和马来西亚。

Part 2: Country Examples

第二部分 一些国家的例子

Albania: Revised Asset Disclosure Law

http://www.usaidalbania.org/(wp3nvo4511hpiw45vwmgfbyo)/en/Story.aspx?id=34

阿尔巴尼亚：公职人员财产申报法律的修订

http://www.usaidalbania.org/(wp3nvo4511hpiw45vwmgfbyo)/en/Story.aspx?id=34

In April 2003, the Albanian Coalition Against Corruption (ACAC) succeeded in having the Law on the Declaration of Assets by Public Officials completely revised and approved by parliament. It took over one and a half years to convince the government that drafting a new law was a necessary element to the reduction of corruption in public finance. Parliamentary members were resistant to this change. Statements defending their ground such as, “We do not need an expensive body to monitor us, we can do it ourselves,” and “We cannot make public our assets because we risk having our children kidnapped and even being murdered ourselves,” were common.

2003年4月，阿尔巴尼亚反腐败联盟对公职人员财产申报法律进行了全面的修订并由国会通过。它花了一年半的时间让政府确信新的法律的草案是减少公共财政领域腐败的所必需的基本要素。国会议员一开始抵制这项改革，他们为自己的立场做了如下的辩护，“我们不需要一个费钱的机关来监督我们，我们自己能监督自己。”而且，“我们不能冒着我们的孩子被绑架或我们自己被暗杀的危险公开我们的财产。”这种看法比较普遍。

The ACAC began this process by conducting a systematic analysis of the factors feeding corruption in Albania. In this study they noted determining issues, with the lack of transparency of financial disclosures by public officials clearly standing out. They started immediately developing a public awareness campaign; mounting pressure on the parliamentarian officials with increased active involvement of the media and face-to-face debates at public forums. They lobbied parliament to make changes to the current law by, among other things, sending letters to its 140 members.

反腐败联盟开始对导致阿尔巴尼亚腐败滋长的原因作系统的分析。在研究中，他们注意到这样一个关键问题，公职人员财产申报缺乏透明度的现象非常突出，他们迅即发起公众知情权运动，让新闻媒体参与进来，召开面对面的公众座谈，通过这些日益频繁的活动，给国会议员持续施加压力。他们给140位议员写信，游说议员改变现行的法律。

The law itself calls for all declarations to be made public, a reduction of the number of senior officials and their family members required to declare assets from 11,000 people to 3,500 (to only those that have access to public funds), and to create an independent body, called the High Inspectorate, responsible for the enforcement of the law.

法律要求所有的财产申报必须公开，由于把申报对象缩小到高级官员及其家庭成员（仅限于那些可以接触公共资金的官员），申报对象人数从11000人减为3500人，同时建立了一个名为高等督察局独立的机构，以实施这部法律。

Liberia: Combating Political Corruption Through Asset Disclosure

http://www.moneyandpolitics.net/projects/map.html

利比里亚：通过公职人员财产申报同政府腐败作斗争

http://www.moneyandpolitics.net/projects/map.html

The case of Liberia demonstrates how effective asset disclosure can lead to greater public accountability. In late 2004,（IFES）launched its Money and Politics (MAP) project designed to encourage credibility in Liberia’s fragile political process through the promotion of greater transparency and accountability in political finance. Following a similar approach to that previously employed in Nigeria, the MAP Project began with a comprehensive assessment of the political finance system in Liberia followed by the provision of regulatory support, including the drafting of necessary forms. This work was undertaken with the support of the National Elections Commission (NEC), and in coordination with major political parties and civil society organisations. As a result, political parties and candidates contesting elections publicly declared their assets. These declarations were made available for public scrutiny via the NEC website and written about widely in the press. The electorate thus had an opportunity to make more informed decisions at the polls and to hold the winning candidate accountable in the future.

利比里亚的例子论证了一个有效的公职人员财产申报制度能够引导建立比较强大的对公众负责的制度。2004年底，国际选举制度基金会（IFES）启动一项财富和政治方案（MAP），通过推动政府财政的透明度和问责制，以提升利比里亚政府在政府治理进程中所体现出来的脆弱的信誉。与较早以前的尼日利亚的情况相似，MAP计划一开始在法律规定的支持下，对尼日利亚政府财政体系全面的评估，包括设计必要的框架。这项工作在国家选举委员会的支持下以及主要政党和社会团体的协调下展开，结果是，各政党和候选人在选举的公开辩论中公布了他们的财产。这些声明通过国家选举委员会的网站和报章广泛的传播，被公众详细审查。这次选举为选民的投票提供更多的信息以及创造了让胜选的候选人在未来承担责任的机会。

Having completed MAP pilot projects in Bosnia and Herzegovina, Lithuania, Georgia, Hungary, Romania, and South Africa, IFES continues to conduct MAP project activities in Bolivia, Indonesia, Liberia, Nigeria, Peru, and Kosovo. IFES has also developed a set of lessons-learned and best practices for developing disclosure-oriented programs. The program claims to offer some relatively simple technical solutions that can, if well targeted and timed, effectively address weaknesses in a country’s system of disclosure. For more information about the project contact Jamie Crowley (jcrowley@ifes.org) at the IFES Center for Transitional and Post-Conflict Governance.

在完成波斯尼亚、黑塞哥维那、立陶宛、乔治亚、匈牙利、罗马尼亚和南非进行的MAP试验项目后，国际选举制度基金会继续在玻利维亚、印度尼西亚、利比里亚、尼日利亚、秘鲁和科索沃等国家和地区实施MAP方案。IFES总结了一系列经验教训和成功实践，完善针对公职人员财产申报的方案。方案声称，如果有目标明确，时机适宜，提供一些相关的简单的技术解决方案将能有效解决一个国家公职人员财产申报的薄弱环节，有很好的针对性和时效性。有关项目更多的信息请与IFES过渡期和后冲突政府治理中心的Jamie Crowley 联系(jcrowley@ifes.org)．

Papua New Guinea and Taiwan: Role of Ombudsmen in Monitoring Asset Declarations

巴布亚新几内亚和台湾地区：监督公职人员财产申报的监察机构的角色

http://osce.org/publications/eea/2004/05/12211_87_en.pdf

Papua New Guinea and Taiwan are two countries where the ombudsman can review and monitor declarations of income and assets made by senior public officials. As an office independent of government, with the investigative capacities to examine the contents of financial declarations, the ombudsman’s office can avoid the necessity for establishing other independent mechanisms specifically for monitoring financial assets. Alternatively, when a large number of applications for information are likely to be disputed, a local government ombudsman’s office can be created to handle these requests. The Papua New Guinea model is widely seen as having had a positive impact. However, in Taiwan, in order to cope with the implementation of the asset disclosure law, the Control Yuan, an agency that monitors government, set up the Department of Asset Disclosure for Public Functionaries in August 1993.

在巴布亚新几内亚和台湾，监察机构能核查和监控高级官员的财产申报。作为一个独立的政府机构，监察机构具有审查官员财产申报内容的调查权力，这样就不需要专门为监督官员财产申报而建立另一个独立的机构。当大量关于信息的应用可能引起争议时，地方政府的监察机构就能自主解决这些争议。普遍认为，巴布亚新几内亚的模式具有积极的影响。另一方面，为实施公职人员财产申报法律，台湾的政府监督机构－“监察院”于1993年8月，设立了负责公职人员财产申报的部门。

Tanzania Governance Noticeboard

http://www.repoa.or.tz/tgn/index.php

坦桑尼亚政府检查委员会

http://www.repoa.or.tz/tgn/index.php

The Tanzania Governance Notice board collates and presents information that is useful for the strengthening of accountability, transparency and integrity in Tanzania. Key statistics, including budget data, audits and other governance related indicators, have been gathered in the TGN database. Though the noticeboard doesn’t explicitly collect information resulting from asset/wealth disclosures, it is interesting as an example of an IT platform sharing a range of financial information to enhance transparency and accountability.

坦桑尼亚政府检查委员会核对和提供对增强官员责任感、透明度和诚实的信息。在检查委员会的数据库中，搜集了包括预算、审计和其他与政府管理有关的指标等关键统计数据。虽然检查委员会不是很明确地收集由官员公告财产收入中产生的信息，通过利用信息技术平台分享各种财务信息以提高政府透明度和官员责任感，坦桑尼亚的作法提供了一个样本，这让人感到兴趣。

UK: House of Commons Register of Interests

http://www.parliament.uk/about_commons/register_of_members__interests.cfm

http://www.publications.parliament.uk/pa/cm/cmregmem/060919/memi01.htm

英国：下议院财产登记委员会The register was set up in May 1974 and is maintained by the Parliamentary Commissioner for Standards as laid out in the House of Commons Standing Order No. 150. The purpose of the register is to encourage transparency and accountability. It is “to provide information of any pecuniary interest or other material benefit which a Member receives which might reasonably be thought by others to influence his or her actions, speeches or votes in Parliament, or actions taken in the capacity of a Member of Parliament”3. The register is not intended to be an indicator of a member of parliament’s personal wealth, nor is registration an indication that a member is at fault.

财产登记制度于1974年5月建立，由议会标准委员会作为下议院第150号命令提出。财产登记的目标是增进透明度和公职人员的责任感，这“避免那些议员通过他或她的行动、言论或者在议会的投票从而获取其他人任何金钱利益或者物质利益可能被认为是合理的情况。”财产登记不能成为议员个人财产的指标，也不是议员有过错的迹象。

Transparency is also promoted by the obligation on members to declare in parliamentary debates or proceedings and dealings with other members, ministers or public servants, all interests, whether registrable or not and including indirect, past and future interests which are relevant to the business in hand推动政府透明度的措施也包括公布议员议会辩论记录文件或议事录以及和其他议员、内阁大臣或者其他公务员打交道的情况，无论是否登记在册的所有财产以及与掌管事务有关的，包括间接的、过去以及将来的收益。

While the obligation to register outside employment, sponsorship, property and shareholdings is absolute, in respect of other gifts and benefits the requirement is only to register those interests which in any way arise out of membership of the House of Commons. In line with this principle, the interests of spouses, partners and dependent children are registrable only if they arise out of their relative’s position as a Member, or if they are held jointly with, or by, the member包括境外职业、赞助者、财产和股权等情况都必须登记，以任何方式获得的馈赠和收益也必须登记，这条规定仅限于由于下议院议员身份以各种方式获得馈赠和收益的情形。按照这个原则，配偶、合伙人和受抚养的子女由于与议员职位有关或者和议员共同分享财产而获得的利益也在登记范围内。

The interests which are to be registered are set out in the “Code of Conduct and Guide to the Rules relating to the Conduct of Members”, first agreed in July 1996 and revised in May 2002 and July 2005．

财产登记始于“议员行为守则和指导法案”，这部法案于1996年7月批准并于2002年5月和2005年7月修订。

The financial thresholds over which an interest must be registered are mainly based, for convenience, on percentages of an MP’s salary: one per cent, or currently GBP 590, for employment, gifts and hospitality; ten per cent, or GBP 5,900, for rental income; and a hundred per cent, or GBP 59,000, for property and shares. The exception is sponsorship, where the threshold has been set at GBP 1,000 to match that set for registration with the Electoral Commission.

为方便起见，财产申报的门槛基于下议院议员薪水的百分比：薪水的百分之一或相当于590英镑的雇佣报酬、馈赠或者招待费；百分之十或相当于5900英镑的租金收益；百分之百或者相当于59000英镑的财产和股份。由于赞助人1000英镑以上的政治献金由选举委员会登记，所以不必申报。

Continuing interests like employment or property remain on the register until the member asks for them to be removed. ‘One-off’ benefits like gifts, visits and donations appear with their date of registration and remain on the register for a year from that date and until they have appeared in one printed register诸如雇佣报酬、财产之类的持续收入要一直记录在案，直至议员要求删除，诸如馈赠、访问和捐赠之类的一次性收入在登记册上公布，并从登记之日起保留一年，直至公布在印好的登记册上。

Entries made in the register aim to give a clear description of the nature and scope of the interests declared. Subject to the rules provided, however, each member is responsible for the content and style of his or her own entry登记册上的申报项目旨在提供原始资料的清晰说明和财产申报的范围。无论如何，每个议员都要服从法律规定，必须为他或者她申报的内容和样式负责。

Interests are registered under the following ten categories:

1. Remunerated directorships

2. Remunerated employment, office, profession etc.

3. Clients

4. Sponsorship or financial or material support5. Gifts, benefits and hospitality (U.K.)6. Overseas visits7. Overseas benefits and gifts8. Land and property9. Registrable shareholdings10. Miscellaneous and unremunerated interests以下是必须登记的财产项目：

1．受薪董事职位的报酬

2．受薪工作、专业及职位

3．议员的服务对象

4．财务方面的赞助或者物质支持

5．馈赠、津贴和招待费

6．海外考察费用

7．海外考察津贴和馈赠

8．地产

9．可登记的股权

10．杂项和其他报酬收益。

Under the authority of the Committee on Standards and Privileges, the Register is published by the government’s Stationery Office after the beginning of a parliament and thereafter approximately once a year. The published register and its regular updates are on the internet and can be accessed at: www.parliament.uk

根据标准和特权委员会的授权，登记册由政府办公用品办公室在国会开会以及此后约一年出版，每年出版一次，也可以通过www.parliament.uk访问，而且经常更新。

It is the responsibility of members to notify changes in their registrable interests within four weeks of the change occurring; and between its annual printings the Register is updated every two months or so, both in a loose leaf version and on the Web. The loose leaf version is open for public inspection in the Committee Office of the House of Commons.

在登记的财产发生变化四个星期内，议员应当通报；在两个年度登记册印刷出版的时间内，约每两个月更新一次信息，采取活页版本出版和发布在网站的形式公布。活页版本的登记册必须在下议院委员会办公室向公众公布。

The House of Commons website also contains further information about the rules applying to Members, the procedure to be adopted in the event of complaints of failure to register and the rule against lobbying for reward or consideration

下议院的网站也包括关于适用于议员的法规更多的信息，如，对未登记事项举报程序，反对由于游说而获得的报酬、奖金的规则。

Other relevant UK government register of interest lists include:

• Register of Interests of Members’ Secretaries and Research Assistants
• Register of All-Party Groups
• Register of Lords’ Interests

其他有关英国政府公职人员申报财产的清单包括：

议员秘书和助手的财产登记册

各党派团体的登记册

上议院议员财产的登记册

USA: Center for Responsive Politics – Personal Financial Disclosures Database

http://www.opensecrets.org/pfds/overview.asp

美国：政治反应中心－个人财产申报数据

The Center for Responsive Politics is a non-partisan, non-profit research group based in Washington, D.C. that tracks money in politics, and its effect on elections and public policy. The Center conducts computer-based research on campaign finance issues for the news media, academics, activists, and the public at large. The Center’s work is aimed at creating a more educated voter, an involved citizenry, and a more responsive government.

政治反应中心是一个位于华盛顿，超党派的、非营利的研究团体，主要研究财富对选举和公共政策的影响。该中心在运用计算机技术的基础上针对竞选资金问题开展研究，为新闻媒体、学术界、社会活动者以及社会公众提供参考，中心的目标是培养受到良好训练的选民、公民和促进政府更负责任。

The Center has devised an innovative way of communicating information via the internet on the assets of political representatives – a searchable, online database that can be sorted by various categories. By May 15 of each year, US Congress members and top officials in the executive branch must file forms covering the preceding calendar year that list their assets and liabilities, their income (excluding their government salaries,), asset transactions and gifts they received. They need not list property unless it produces income (so their primary residence is generally not listed), but they must include the source of their spouse’s income.

中心利用互联网创造出新的信息传播方式，通过搜索、在线数据库对政治人物的财产分门别类。在每年5月15日之前，美国国会议员和行政部门高层官员必须提交年度文件档案，列出资产和负债、收入（包括他们的薪水）、财产交易以及他们收到的馈赠清单。他们拥有的房地产除非产生收益，通常不需要列出，这样他们的主要住宅通常不需要列入申报清单，但是申报的财产必须包括他们的配偶收入的来源。

It is difficult to gauge what a lawmaker is worth based on what they file, however, because the disclosure forms do not require exact values. Instead, the lawmaker reports the range of value into which an asset, for example, falls. As the values increase, the ranges get broader. To address this, the Center added together the lawmakers’ range of assets and then subtracted their range of liabilities to establish their net worth. Valuation of very large assets is limited by the top range being over USD 50 million. When further research definitively reveals a more accurate figure, it is then used in place of the range.

立法者的难处在于根据他们申报的文件评估财产价值，因为申报表不要求精确的数值，立法者就改而要求报告财产价值的变动范围，例如，财产的贬值。当财产升值时，财产价值的变化就比较明显。为说明这一点，中心把议员们的财产总额减去他们的债务总额，得到他们的资产净值。大额财产的估价变动范围不超过5千万美元。当更进一步的调查最终确定了更精确的数字后，它就代替了财产价值变动范围。