In recent years, with the trend to lighten criminal punishment in the whole world, many Chinese scholars in criminal law regime are also proposing to raise the status of fine penalty as well as to expand the application scope of fine penalty. Many other countries and regions have already generally applied fine penalty as principal ones, while, in China’s punishment system, fine penalty, which belongs to supplementary punishments, is still acting a subordinate position. Although, over the years, China has gradually been expanding the application scope of fine penalty in legislative activities with intention, in the criminal judicial practice, the difficulty to perform the fine penalty still does not find its own solutions. The relatively low completion execution rate makes the fine penalty nothing but a piece of paper, which also brings the difficulties for fine penalty to perform effectively. This thesis is intended to give analysis on the defects in the design of China’s fine penalty system, to discuss about some issues with great controversies such as daily amount penalty system and pecuniary penalty permitted system, and to bring some suggestions on the revolution to China’s fine penalty by adapting the setting mode of Macau Special Administrative Region (Hereinafter referred to Macau) as reference. Chapter 1 will give a brief introduction about the developing history of fine penalty. The legislative changes has great connections to the evolution of social system. The development of modern capitalism’ economics and the improvement of national revenue are two vital material basis to the continuously expanding scope of fine penalty. The demonstration of the disadvantages of short-term freedom penalty is the external factor to bring the flourish of fine penalty system. Fine penalty, as a light penalty, has its own unique function values. In the modern criminal law regime, to expand the application scope of fine penalty has its own rationality and legitimacy. 6 Chapter 2 illustrates that the determination of the amount of the fine penalty, the way to be paid, term of period, limitation of execution and executing organs will highly affect the execution of the fine penalty. This chapter will focus on analyzing the reason why it is difficult to execute fine penalty in China. In the meantime, I will give my advice of reform to solve the dilemma of the present difficult situation where fine penalty is hard to be performed with reference to the advantages of the execution methods in Macau. Chapter 3 will give analysis on the specific provisions of fine penalty in Criminal Law of the People’s Republic of China. The application of fine penalty mainly concentrates on unit crimes and economy crimes, but some concrete accusations fail to be designed in a logic way. These illogical parts shall be revised through new legislative activities. Besides, there still exists relatively big loopholes in the establishment of the amount of fine penalty. These loopholes need to be the focus of reform. In the way of application, to give relevant members of certain unit crimes fine penalty, and the implementation modalities of concurrence of fine penalty and forfeiture of property have all raised some controversies, which needs theoretical analysis in a further way. Chapter 4 will give some measures to expand the application scope of fine penalty and to solve the present difficulties of fine penalty execution, such as establishing pecuniary penalty permitted system, daily amount penalty system, promoting fine penalty to principal punishments. This chapter will analyze whether above measures can be applied in the reform of fine penalty by researching on the whole establishment of fine penalty system in Macau.In China, the conditions to promote fine penalty to principal ones are by no means mature. Besides, the application of daily amount penalty system in China also faces a lot of obstacles. Pecuniary penalty permitted system has raised some theoretical controversies, but it still can be an effective approach to solve the problem that it is hard to execute fine penalty. In addition, those defects exist in fine penalty legislations still request urgent amendment.

近年来随着世界范围内刑罚轻缓化的要求，我国刑法学界不少学者提出提高 罚金刑的地位，扩大罚金刑的适用范围的要求。世界上许多国家已将罚金刑作为 主刑普遍适用，但我国罚金刑在刑罚体系中属于附加刑，一直处于从属地位。虽 然近年来在立法上有意识地扩大罚金刑的适用范围，但在司法实践中，罚金刑执 行难的问题一直缺少有效的解决办法。较低的执结率使大部分罚金刑判决成为一 纸空文，使罚金刑难以发挥其优势。本文拟以澳门特别行政区（下文简称“澳门”） 罚金刑制度设置模式为参照，对我国罚金刑制度设计上存在的缺陷进行分析，对 日额罚金制、罚金刑易科等几个比较大的争议之处做一些论述，为我国罚金刑制 度改革提几点建议。 第一章对罚金刑的发展历史做一些简单介绍。罚金刑的立法演变与社会制度 的变迁密不可分。近代资本主义经济的发展，国民收入提高，是罚金刑得以扩大 适用的物质基础。短期自由刑弊端的显现是罚金刑兴盛的外在因素。罚金刑作为 一种轻缓的刑罚，有其独特的功能价值，在现代刑法中扩大罚金刑的适用的有其 合理性与正当性。 第二章罚金刑的裁量、缴纳方式和期限、执行时效、执行机关都会影响罚金 刑的执行。本章对我国罚金刑执行难的成因进行分析，同时参考澳门地区罚金刑 执行方式的优势，为解决罚金刑执行困境提供改革方向。 第三章对我国罚金刑在刑法分则中的具体规定进行分析。罚金刑的应用多集 中在经济犯罪和单位犯罪，但在一些具体罪名中的设计缺乏逻辑性，需要立法修 4 正。罚金刑的金额设置存在较大的立法漏洞，是应该重点改革的地方。在适用方 式上，单位犯罪中单位成员并处罚金、罚金刑与没收财产刑并罚的执行方式都是 存在争议的地方。还需要进一步进行理论分析。 第四章学界就扩大罚金刑适用面和解决罚金刑执行难提出了几点措施：罚金 刑易科、日额罚金制、罚金刑升为主刑。本章通过与澳门地区罚金刑制度整体设 置进行研究，分析我国罚金刑改革中上述几点措施是否适用。我国罚金刑升为主 刑的条件并不成熟，日额罚金制在我国适用也存在较大困难，罚金刑易科虽然在 理论上存在争议，但不失为解决罚金刑执行难的有效方式。此外，我国罚金刑立 法上存在的诸多缺陷也亟待修正。