【作者】 张静；

【导师】 杨成炬；

【作者基本信息】 安徽大学 ， 法学理论， 2015， 硕士

【摘要】 作为“阳光法案”的官员财产申报制度其预防和惩治腐败的功效,已在世界许多国家和地区得到验证。香港、澳门和台湾地区此项制度已经实施有很长一段时间,从国际透明组织公布的清廉指数的数据可以看出,这三地区的财产申报制度已取得了不错的成绩。中国内地从20世纪80年代开始提出建立此项制度的建议,经过二十多年的发展,此项制度的试点地区队伍在不断扩大,但全国性财产申报制度至今仍未建立起来。香港、澳门、台湾和我国内地文化同根同源。内地要真正建立公职人员财产申报制度,可以文化的相通和交往的密切为纽带,借鉴港澳台的有益成果。鉴于两岸四地的政治法律制度又有很多不同,分析四地的官员财产申报制度发展脉络、比较其差异和优劣,是政治法律文化交流和传承的绝佳样本。2009年我国内地试点开展公职人员财产申报制度,经过十几年的发展,取得了一些经验,但是效果却不是很理想。如何克服试点地区此项制度实施的弱点和缺陷、如何有效地发挥此项制度的效果成为学者们不断思考和探索的问题。笔者在分析港澳台此项制度的优劣基础上,力图找到适合中国内地国情的财产申报制度。本文从港澳台财产申报制度的具体法律条文和相关规定出发,比较四地区相同和不同方面,着重分析港澳台此项制度的优势,对内地试点此项制度主要是指出其不足,力图借鉴港澳台此项制度完善和优势的地方来为内地真正建立此项制度服务。一般而言对不同地区同一项制度的比较研究大致包括制度的历史发展情况即发展路径、制度内容比较、制度争议焦点比较和制度实施的效果与原因比较等这四个方面。本文行文就是从这四个基本方面出发将港澳台地区和内地四地此项制度作比较研究的。主要进行如下几个问题：一是发展路径比较方面,笔者认为香港地区是政府主导结合民意的财产申报制度发展路径,澳门地区走的是政府主导的发展路径,台湾地区走民意主导,民意与政党利益相结合的发展路径,内地该制度走的是党内和试点先行的发展路径。二是制度内容比较方面,本文笔者从申报主体、申报方式与范围、申报受理与审查方式、申报公示方式和申报问责与监督机制五个方面进行比较。通过比较,指出两岸四地官员财产申报在这五个方面的优缺点。对于内地地区则倾向于主要指出不足之处。三是申报制度争议焦点比较。主要根据申报内容的不同,引出申报主体范围、申报范围、公众知情权与官员隐私权、灰色收入的界定与处理、审查机关的权威性、公示的透明性和监督与问责的有效性等焦点,并对内地财产申报制度的完善提出意见和建议。四是制度实施效果与原因比较,了解两岸四地官员财产申报制度实施效果,探究实施效果背后的深层原因,对原因的把握,是对两岸四地该制度更深层次的剖析,同时也为我国内地此项制度在全国范围内确立做借鉴。更多还原

【Abstract】 As the "sunshine law", the officer property declaration system of the effect of the prevention and punishment of corruption, has been proved in many countries and regions of the world.Hong Kong, Macao and Taiwan regions of the system has been implemented for a long period of time, released from the transparency international corruption perceptions index data as you can see, the three areas of property declaration system has achieved good results. In China’s mainland since the 1980 s to establish the system of suggestion, after 20 years of development, the system of the pilot areas team is growing, but the mainland has yet to establish a national public servant property declaration system. Hong Kong, Macao, Taiwan and the mainland people who share the same culture. Mainland to truly establish a public servant property declaration system, can be closely interlinked and communication as the link of culture, draw on the experience of beneficial results of Hong Kong, Macao and Taiwan. In view of the political and legal system of the mainland, Hong Kong and Taiwan has a lot of differences, analysis of the four officials property declaration, compare the differences and advantages and disadvantages of system development, is the political cultural exchange and inheriting the perfect samples.Pilot in China’s mainland in 2009 to carry out the public officials property declaration system, after more than ten years of development, it has obtained some experience, but the effect is not very ideal. How to overcome the weakness of pilot areas of the system and the defect, how to effectively exert the effect of the system to become what scholars constantly think and explore problems. The author based on the analysis on the advantages and disadvantages of Hong Kong, Macao and Taiwan this system, trying to find the suitable property declaration system in China’s mainland. From Hong Kong, Macao and Taiwan property declaration system of the specific laws and regulations, comparing to four areas the same and different aspects, focusing on the analysis of Hong Kong, Macao and Taiwan the system advantages, mainland pilot of this system is mainly points out its insufficiency, tries to draw lessons from Hong Kong, Macao and Taiwan to improve and advantages of the local service for the mainland to establish the real system.In general to the comparative study of different parts of the same systems including the historical development of the system that is roughly development path.The dispute focus on content comparison, system comparison and system implementation effect and the cause of the compare these four aspects. Writing this article is based on the four basic aspects to Hong Kong, Macao and Taiwan regions and the mainland four comparative study of the system. Mainly in the following several problems:one is the development path, the author thinks that Hong Kong is the government-led public opinion property declaration system development path, the government of the Macao region are the dominant development path. The development path of Taiwan is public opinion and the interests of the parties the development path of combining the system.On the mainland the party and the development path of pilot. Two is the comparison of the system of content, in this paper, the author from the declaration of the main body, declare way and the scope, filing acceptance and declaration and examination way, declare public form accountability and supervision mechanism five aspects to compare. Through the comparison, points out that on both sides of the four officials property declaration on the advantages and disadvantages of these five aspects. For the mainland area tend to main shortcomings pointed out. The comparison is reporting system for dispute focal point. Mainly according to the declaration, lead to declare the subject scope, application scope, the public’s right to know and official definition of privacy, gray income and processing, the transparency of the authority, the public censors and the focal point of the effectiveness of the supervision and accountability, etc, for the perfection of the mainland property declaration system and bring forward comments and Suggestions. Four is the comparison of the system implementation effect and the reasons, on four officials property declaration system implementation effect, to explore the deep reasons behind the implementation effect, mastery of reason, is for the system of Hong Kong, Macao, Taiwan and the deeper analysis, as well as across the country to establish this system in China’s mainland for reference.更多还原