Since 1900's,most countries represented by jurists began to start a great campaign of the Non-penalization. In this campaign, the Criminal Fine is one of the most important symbol of the Non-penalization. Since 20th century, the shortcomings of short-term imprisonment increasingly prominent. The character of “invalid deterrence and enlightenment, and limited time to be good but enough time to be evil” became the most common criticism of the short-term imprisonment. Accordingly, because of the special effects on the prisoner, the penalty of Criminal Fine gradually into the jurists’ view of the most countries. Simultaneously, as the rapid development of global economy, money became more and more important in people's daily life. Whether it is engaged in investment or participated in various social activities,the actual freedom people enjoyed are very limitedwithout the help of money, As mentioned by Taiwan scholar Lin Shantian:“The centre of the suffering caused by the Criminal Fine is not to be forced to pay a certain amount of money, but rather the indirect result caused by the payment of fines which make people not meet the needs of material enjoyment."Therefore, with the rapid development of global economy, the effect of Criminal Fine becomes more and more prominent. Although the criminal law between Macao special administrative region(MSAR)and China mainland(Mainland) both belong to the Continental law system, due to the different history ,and the special economic, geography environmental factor, they still have a lot of difference, The Criminal Law of MSAR is inherited the Portuguese law in the period of Portuguese rule. The design of of the system of Criminal fine is more perfect than the Mainland,it has a completed Criminal Fine system. In addition to basic rules, MSAR also has the detailed rules about the transformation of the Criminal Fine and the time limitation of the penalty execution and other supporting system. Due to the special historical reasons, the Criminal Fine rule of Mainland seems to be rather rough, lacking of a complete and rational supporting system. And the question about “hard to enforce Criminal Fine” gradually became a great challenge which confused the Mainland's bar for a long time. Meanwhile, in Mainland, most of the ways about using the Criminal Fine are must-to-choose, and the amount of Criminal Fine doesn't have the minimum and maximum limitation. This approach is hard to escape the suspicion of the doctrine of severe punishment. The doctrine of severe punishment is not only to proceed in opposite direction of today's philosophy of penalty, but also not match the development of today's Mainland. As the Mainland's famous attorney TianWenchang said:“Mainland has trapped into a vicious circle between the crime and penalty which escalate in turn."Therefore ,it's necessary for Mainland to update the Criminal Fine system in order to solve the judicial dilemma about “hard to enforce Criminal Fine” in time. Specifically speaking, this thesis will focus five aspects about the Criminal Fine between MSAR and Mainland: the status, the scope of application, the calculation methods, the manner of application and the execution system. By comparison under the different system perspective, to complement each other so as to promote both the development of Criminal Fine system. KEYWORDS: The statue of Criminal Fine, The scope of application of Criminal Fine, The calculation methods of Criminal Fine, The execution system of Criminal Fine

進入二十世纪以來，各國以法學家為代表開始在全球掀起了一場轟轟烈烈的非刑罰化運動。 其中，罰金刑是非刑罰化潮流的一個重要標誌。二十世纪以來，短期自由刑弊端日漸凸顯。“威懾無功，教化無效，學好不足，學壞剛好”的特點，成為了短期自由刑經常遭受的批評。罚金刑由於其特殊的矯治功能，逐渐走入各國法學家的視野。同時伴隨著全球經濟的迅速發展，金錢在人們的生活中發挥著越來越重要的作用。人們無論是從事投資，還是参與各類社會活動，都無法離開金錢的幫助。離開了金錢，每個公民所享有的實際自由其實也是極為有限的。正如台灣學者林山田先生所言：“罰金所造成的刑罰痛苦中心並不在於被迫地缴纳一定數額的金錢，而是在於因缴纳罰金致無法滿足其物質享受的需要所造成的間接結果。”於是，伴随着世界经济的快速发展，罰金刑的作用也日漸凸顯。 澳門與内地的刑法雖同屬大陸法系，但由於歷史傅承、特殊的經濟、地理環境等因素不同，而呈現出各自迴異的一面。澳門刑法傳承於葡萄牙統治時期的法律，對於罰金刑的設計較為完善，具有一套完整的罰金刑體系。除了基本的罚金刑规定外，還對罰金刑的轉化及執行時效等配套制度均有著詳細的规定。而内地刑法，由於特殊的歷史原因，其罰金刑的規定則顯得較為粗糙，缺乏完善和合理的配套制度。其中，“罰金執行難”的問题已成為困惑内地司法界已久的難题。同時，在内地，由於適用罰金刑的方式多為必並製，且罰金數額多無上、下之限，這種“又打又罰”的做法，實難逃重刑主義之嫌。而重刑主義是與現代刑罰理念所背道而馳的，與今日中國之發展程度亦是不相匹配的。正如内地知名律師田文昌所述：“内地已陷入了犯罪與刑罰輪番升級的怪圈”。所以，内地有必要對現行刑罰制度進行相應的修正，及早解決“罰金刑執行難”這一司法難题。具體言之，本文将主要從罰金刑的地位、適用範圍、計算方式、適用方式、執行制度五個方面對澳門與内地的罰金刑制度進行比较，希冀通過在不同製度下的比較法視野，互相取長補短，從而推動兩地罰金刑制度的發展。 關鍵詞：罰金地位，罰金範圍，罰金計算，罰金執行