摘要： 中国目前最重要和最紧迫的区际司法协助事宜，是如何解决内地与港澳相互承认与执行民商事判决的问题。本文探讨了内地与港、澳互不承认与执行民商事判决的法律现状及三地解决这一问题的最佳途径，并论述了三地达成“相互承认与执行民商事判决安排”（简称“判决安排”）的主要条件及程序。本文认为，内地与港澳现行的承认与执行外国（地）判决的法律制度有不少共同点，这些共同点是三地达成“判决安排”重要的法律基础。中国内地与香港、澳门分别签署“判决安排”的时机已经成熟，这既是国区域经济一体化罢：发展的实践需要，也是三地人民的共同需要。

关键词: 内地与港澳 , 民商事判决 , 相互承认与执行

Abstract: The article discusses the present legal situation and resolving approaches on the mutual recognitionand enforcement of civil and commercial judgments between the mainland and Hong Kong SAR，Macau SAR．Authorholds it is necessary that an arrangement concerning mutual recognition and enforcement of judgments should be concludedrespectively between the mainland and Hong Kong SAR，Macau SAR in the near future．It is not only the practical needof regional economic integration，but also a certain result of China inter-regional judicial assistance development．

Key words: mainland and Hong Kong SAR, Macau SAR；civil and commercial judgments；mutual recognitionand enforcement