《內地與澳門特別行政區關於相互認可和執行民商事判決的安排》已於2006 年4 月1 日起開始生效和實施。相比起內地與香港的相應安排，該《安排》雖然有很多可取之處，但在 有關公共政策和舉證責任方面的規定存在了一些缺陷。該《安排》實施八年以來的實踐表明︰ （一）它總體上來說可以並將會在內地法院司法實踐中得到有效的適用。（二）雖然內地判決仍 可在澳門得到認可與執行，但該《安排》很大程度上卻沒有被澳門法院司法實踐所接受。展望未 來，為了進一步完善該《安排》，內地法院可以考慮認可與執行澳門的賭債判決，並加入一條有 利於認可與執行非本地判決的一般性條款。

“The Arrangement between Mainland China and Macau regarding the Recognition and Enforcement of Civil and Commercial Judgments” has been effective and implemented since April 1, 2006. Compared with Mainland China and Hong Kong, there are a number of laudable aspects. Nevertheless, it also has some faults in terms of public administration and burden of proof. The eightyear implementation of “the Arrangement” proved that, in general, it can also and will continue to be applicable to courts in mainland China as well as the process of justice. According to Macau ’s traditions, the verdicts in Mainland China can still be recognized and implemented in Macau, but “the Arrangement” in its own right is still not accepted by Macau’s juridical practice to a large extent. Looking to the future, in order to further improve “the Arrangement”, the mainland courts may consider to accept and carry out the verdicts of gambling debts in Macau. Besides, a certain kind of general provision can be added to “the Arrangement”, which contributes to recognizing and implementing non-local verdicts.