This is particularly so where pay responsibilities have been substantially devolved to individual Departments and Agencies where budgetary limits have become the key control mechanism.

• 尤其在薪酬职能已在相当程度上下放予个别部门和机构,预算拨款限额成为政府控制公务员薪酬的主要机制时,财政负担能力的重要性更为突出。