The Hong Kong and Macau Work Office, concurrently known as the Hong Kong and Macao Affairs Office of the State Council (HMO), is an administrative office of the Central Committee of the Chinese Communist Party responsible for promoting cooperation and coordination of political, economic, and cultural ties between mainland China and the Chinese Special Administrative Regions of Hong Kong and Macau. It was formed in 2023 on the basis of then State Council's HKMAO. Its head office is in Xicheng District, Beijing.

"One institution with two names" is a bureaucratic arrangement in the Chinese government wherein a government agency exists in name only, and its functions are in practice performed by another agency or a Chinese Communist Party (CCP) organization, so that in effect one institution has two or more governmental brands or trade names to use selectively for political, historical, or bureaucratic reasons. This type of arrangement was historically common until the mid-1980s, but has been extensively revived by reforms which began in 2017.