頁籤選單縮合
題 名 | 澳門地區公帑、帳目審定及機構財政監控=Public Moneys, the Trial of the Accounts ans Institutional Financial Control in the Territory of Macau |
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作 者 | Franco,Antonio de Sousa; | 書刊名 | 行政:澳門政府雜誌 |
卷 期 | 40 1998.06[民87.06] |
頁 次 | 頁507-510+657 |
分類號 | 564.2282 |
關鍵詞 | 澳門地區; 公帑; 帳目審定; 機構財政監控; |
語 文 | 中文(Chinese) |
英文摘要 | The Territory of Macau will still be under Portuguese administration for a short period of time. Being considered by China and Portugal as part of the People's Republic of China, the sovereignty, under a special regime, will be held by the P.R. China, on the 20 �� December, 1999. Macau has also been under colonial regime, so an Administrative, Fiscal and Audit Court had the financial control in Macau. However, as for its decisions--only in terms of previous audit--they could appeal to Portugal Audit Court (which illustrates the enormous importance that the previous audit might have in certain actions which were accomplished under this control system). The necessity of reviewing the situation--within the quite deformed context of the revision of the Macau Judiciary Organization where so often the necessities ineherent to the financial control and those of the Region were not taken into consideration--led to a long and difficult process which originated the creation of the Audit Court. The Basic Law for Judiciary Organization of Macau (Law n. ° 112/91, of the 29 �� August, with the alterations introduced by Law n. ° 4-A/93, of the 26 �� February) states that Macau Judiciary Organization comprises courts of common jurisdiction and courts of fiscal, customs and financial jurisdiction (article 5, n. ° 1) and establishes that (see article 6):<<in the Territory of Macau there are First Appeal Courts, the Audit Court and the High Court of Justice>> stating in article 10, the jurisdiction and competence of Macau Audit Court. Thus, bearing in mind the hand-over of Macau to the People's Republic of China, the present legislation needs to be adapted to the principles of the Basic Law, so that the transition may be smooth and without lacking competence. |
本系統中英文摘要資訊取自各篇刊載內容。