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港澳作为社会主义国家主权下实行资本主义的地方特别行政区其治理经验具有特殊意义,公共财政则是观察港澳治理的一个重要角度。香港特区管治问题的重要表现是围绕公共财政的议会拉布行动,而澳门特区则主要是公共工程超支严重,这些都集中体现了港澳特区的行政与立法关系结构。欲理解港澳特区公共财政治理的种种现象,需结合特区政治的特殊性,将其置于整个特区政治生态中进行观察和分析。
It is of special significance for Hong Kong and Macao as their experiences of governance in the capital special administrative regions under the sovereignty of socialist countries. Public finance is an important point to observe the governance of Hong Kong and Maucao. The key issue of the governance in Hong Kong SAR is the Rabobank’s parliamentary plebiscite on public finance, while the MSAR is mainly heavily over-ridden with public works projects, all of which have embodied the structure of the relationship between the executive and the legislature of Hong Kong and Macao SARs. To understand the phenomena of public financial governance in Hong Kong and Macao SARs, it is necessary to combine them with the particularities of the politics in the SAR and to put them in the political ecology of the entire SAR for observation and analysis.