The reason of having distraint and attachment in civil procedures is in order to protect the best interests of the Plaintiff and the Executor. As whenever the Plaintiff or the Executor request to the Court regarding to their rights, taking into account of the premises of Principle of Contradictory, the Court will not decide immediately after the requested submitted by the Plaintiff and the Executor. It is during the period when awaiting for the trial that creates a time difference, for the possibility that the Defendant or the Executed to transfer their assets in order to escape from the related responsibilities. On the other hand, the Author considers that combining the two regimes together for discussion, is a meaningful research in the perspective of legal academic. Hence, this essay will be divided into eight chapters. Chapter 1 is mainly an introduction on the concept and developments of asset freeze. Analysing the technical terminologies of different forms of asset freeze, their meanings and objective, as well as the development in legal history; Chapter 2 is a concrete discussion on the operation of distraint and attachment of Macau. Firstly, introducing the operation of civil procedure of Macau, then move on to analyse the types of asset freezes stipulated in the “Civil Procedure Code of Macau”. Meanwhile, introducing the area of the targets and procedures caused by distraint and attachment, as well as to solve a crucial question of this essay, what are the objects that can be proceed in distraint and attachment; Chapter 3 analyse the principles of distraint and attachment, introducing the general principles of the two regimes and will there be circumstances of the existence of abuse of rights; Chapter 4 introduces the procedures before and after the approval by Court to distraint and attachment respectively, the former refers to the characters of the premises and submission of action for both regimes, their targets and the procedures before the approval, such as investigation of assets, hearing and nomination of assets. The latter refers to the steps after the approval, such as the execution of the two regimes, registry, nomination of Depositary, oppositions by third parties regarding to the diligences, as well as the circumstances of extinction for distraint and attachment. Chapter 5 is to discuss separately that, during the process of action, whether or not the assets subject to distraint and attachment can be transfer to third parties. Chapter 6 is referencing the legal practices gained by the Author, to concretely introduce the characters in the procedures of distraint and attachment, as well as to point out some controversial problems. Chapter 7 is to compare the asset freeze regimes of Mainland China and the Taiwan region, despite of introduction, simple comparison of similarities and differences has been given between the regimes of Mainland China, Taiwan region and Macau. At last, Chapter 8 is a conclusion and proposed suggestion to this essay.

假扣押及查封經常於民事訴訟出現的原因是，保障原告及請求執行人權利的最佳途徑。 因每當原告或請求執行人向法院提出及主張其權利時，在考慮到辯論原則的前提下，法 院並不會在收到原告或請求執行人的請求後馬上作出判決。正是在等待審定的時間差， 形成被告或被執行人轉移其資產以逃避相關責任的可能性。此外，筆者認為將兩種制度 結合起來討論，在法律學術上是一件很有意義的研究。 為此，本文將分為八章來討論上述命題。第一章主要是對於資產凍結的概念及沿革進行 扼要性的闡述。分析資產凍結不同形式的概念上的術語名詞、其存在意義及目的是什麼、 以及在法制史上的變遷； 第二章是具體地對澳門假扣押及查封在訴訟上的操作進行討論。首先介紹澳門民事訴訟 法的體系運作，好讓讀者對該體系有一定了解後，繼而分析《澳門民事訴訟法典》所規 定的資產凍結類型。同時，了解假扣押及查封所針對的對象及訴訟程序範圍，以及解決 本論文一項關鍵性的問題：即什麼可為假扣押及查封的標的； 第三章是分析假扣押或查封適用的原則，簡介兩種制度的一般原則及會否存在濫用權利 的情況； 第四章分別是介紹假扣押或查封在法院許可之前或之後的程序，前者是指，提起兩種程 序的前提要件及提起訴訟的程序特點、針對的對象及許可之前的程序，如對財產進行調 查、聽證及指定財產等。後者是指許可後的步驟，如兩種制度的實行、登記、受寄人的 委任、其他人對該措施作出之反對，以及假扣押或查封在什麼情況下解除。 第五章是個別地討論在訴訟待決期間，被假扣押或查封之物可否轉讓予第三人的問題。 第六章是結合筆者法律實務工作上，具體的假扣押或查封程序及特點簡介，以及提出一 些具爭議性的問題。 第七章是比較中國內地的資產凍結制度，除了對之作簡介外，還把中國內地與上述澳門 制度的相同及不同之處進行簡單分析。而作為最後第八章，是對本文作出總結及提出一 些建議。