Lau entered the canton municipal art institute when he was eighteen and graduated four years later during the war . after the war , he worked as an art officer in the documentation library of guangdong , before moving to hong kong in 1948 刘氏十八岁入读广州市立美术专科学校，廿二岁毕业时正值抗日战争，遂赴南洋各地辅佐艺术筹赈工作，战后回国任广东省文献馆艺术干事等职。
My 6 annual income study jiaokou county ' s junction mouth village elementary school , is continuously outstanding from the elementary school to the specialized middle school result , the sports amateur , likes the movement , respects authority likes living , why not good hobby is extremely 我6岁入学交口县的交口村小学,从小学到中专一直成绩优异，体育爱好者，喜欢运动，尊师爱生，无任何不良嗜好。
Article 32 all competent agencies shall , in accordance with the administrative policies and the budgetary compilation principles and budget compilation directions approved by the executive yuan , prepare a policy implementation plan and a business plan , as well as budget estimates for annual revenues and annual expenditures covering the scope of their jurisdictions and forward the same to the executive yuan 第32条各主管机关遵照施政方针，并依照行政院核定之预算筹编原则及预算编制办法，拟定其所主管范围内之施政计画及事业计画与岁入、岁出概算，送行政院。
Major topics include : the role of decentralization in national economic reform programs ; the potential impact of decentralized governments on local economic development ; determination of optimal arrangements for sharing fiscal responsibilities among levels of government ; evaluation of local revenue and expenditure decisions ; and assessment of prospects and options for intergovernmental fiscal reform 主要的课题包括:国家经济改革计划中，地方分权所扮演的角色；分权后的地方政府在当地经济发展上的潜在冲击；在不同等级的政府部门间，安排适当分担财政责任的决定；评价当地岁入以及支出的决定；估算跨政府部门之间财政改革的前景与可能性。
