内地与澳门财产申报法律制度比较研究

Research on Comparion on the Legal System of Property Declaration in China's Mainland and Macao

实行公职人员财产收入申报制度被公认为是防止利益冲突的行之有效的方法之一,是从源头上预防和治理腐败的重要措施。澳门立法会于2013年1月3日通过了《财产及利益申报法律制度》,该法是澳门政府在吸取其他先进国家经验的基础上结合澳门的实际修订的,是一部反腐的力作,具有相当高的水准。本文从财产申报主体、申报内容、申报时间、受理和审查机制、申报资料公开程度、处罚机制六个方面对内地与澳门特区的财产申报法律制度进行了比较分析,旨在为内地正在进行的财产申报制度立法提供参考。

The implementation of the national public official property declaration system is recognized as one of the effective methods to prevent conflicts of interest,and is an important measure to prevent and control corruption from the source.Macao Legislative Council on January 3,2013 pass the property and interests declaration act,the law is the Macao Government in absorbing the advanced experience of other countries combined with the actual amendments to the Macao legal is a corruption of the masterpiece,has a very high level.This paper compares and analyzes the legal system of property declaration in China's Mainland and Macao from six aspects:the main body of property declaration,the contents of the declaration,the reporting period,the acceptance and examination mechanism,the public level of reporting information,and the punishment mechanism.