| 释义 |
virement
(‖ ˈvirmɑ̃, ˈvaɪəmənt)
[a. F. virement, f. virer to turn (cf. veer v.2).]
A strictly regulated process of transferring items, esp. public funds, from one financial account to another.
[1873Ann. Reg. 1872 i. 272 A dubious financial transaction, of the nature of what the French call a virement, had been the cause.] 1902Rep. Select Committee on National Expenditure in Parl. Papers (H.C. 387) VII. 15 This temporary power of virement is vested in the Treasury by the Appropriation Act, and its exercise is conditioned by Mr Monk's Resolution of 4th and 5th March 1879. 1917A. J. V. Durell Princ. & Pract. System of Control over Parliamentary Grants i. ii. 39 In the case of the army and navy the powers of virement enable surplus appropriations in aid under one army or navy vote to be applied in making good a deficiency under another army or navy vote. 1921W. S. Churchill in M. Gilbert Winston S. Churchill (1977) IV. Compan. iii. 1625 A supplementary estimate will not be necessary if the powers of virement are used to the full. 1936W. I. Jennings Cabinet Government vii. 133 Virement is thus of two kinds, according as it is between sub-heads or between votes. 1946Erskine May's Law of Parl. (ed. 14) xxv. 677 There is no definite statutory authority for this long standing facility, but it is implied by the still larger power of virement. 1958Times 30 May 15/6 Criticism of the practice of virement whereby the Treasury allow Service Departments to use surpluses on Votes to meet deficits on other Votes is made by the Committee of Public Accounts in their second report. 1960A. H. Marshall Financial Administration in Local Govt. xxi. 305 Most local authorities allow virement either formally or informally. 1975Language for Life (Dept. Educ. & Sci.) xxi. 309 At one extreme, expenditure is rigidly controlled under specific ‘heads’, with no virement of any kind. |