內地與澳門之間至今尚未構建全面、系統的刑事司法互助機制。這與內地和澳門的法律關係定位、經濟文化合作狀況不相一致。考察兩岸構建刑事司法互助法律機制的歷程，可以為內地與澳門構建刑事司法互助法律機制提供相關經驗；而兩地刑事法治的進步以及各自進行國際、區際刑事司法合作活動的舉措，則可為此奠定堅實基礎。兩地應當總結過去和當前警務合作的經驗，依據各自的刑事司法協助立法來考慮全面簽訂相互之間的刑事司法互助安排。

Up to now, the systematic criminal judicial assistance has not been constructed between Mainland and Macau SAR of China, which is consistent with the legal relation and economical/cultural cooperation between these two regions. An analysis of the building process of a criminal judicial assistance system between Mainland China and Taiwan will give us some experiences and references for construction of the similar system between Mainland and Macau. In fact, the construction of the system of criminal judicial assistance between Mainland and Macau may be based firmly on the development of rule of law in these two regions and their separate experiences of international or interregional criminal judicial cooperation. Specifically, these two regions should learn the experiences and lessons from the past and modern police cooperation, and then consider signing a comprehensive arrangement of criminal judicial assistance.