香港不以日历年度作为财政年度,而是以当年的4月1日至次年的3月31日作为一个财政年度。50年代末以前,香港政府的财政一直受英国政府殖民地部的严格监管,财政预算和追加预算都必须经英国政府批准后,才能送交香港立法局通过,香港政府没有财政自主权。50年代末,英国政府将财政权力下放给香港政府,香港政 Hong Kong does not regard the calendar year as the fiscal year, but from April 1 of the current year to March 31 of the following year as a fiscal year. Before the end of 1950s, the Hong Kong government’s finances have been strictly supervised by the British government’s colonial department. Both the fiscal budget and the additional budget must be approved by the British government before they can be passed to the Legislative Council of Hong Kong. The Hong Kong government has no financial autonomy. In the late 1950s, the British government delegated fiscal power to the Hong Kong government and Hong Kong government