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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 public officials property income declaration system is recognized as one of the effective ways to prevent conflicts of interest is one of the important measures to prevent and control corruption from the source. On March 3, 2013, the Legislative Council of Macao adopted the “Legal System for Declaration of Property and Interests”, which is a masterpiece of the anti-corruption work based on the experience of other advanced countries combined with the reality of Macao. It has Very high standard. This article compares the legal system of property declaration between the Mainland and the Macao Special Administrative Region from six aspects: the subject of declaration of assets, the content of declaration, the time of filing, the mechanism of acceptance and examination, the degree of disclosure of filing information and the mechanism of punishment, Provide a reference for the system of declaration system.