This is a Blue-spotted Mud Skipper
Boleophthalmus pectinirostris 大彈塗魚, one of the two most common species of mudskipper you can find at Mai Po.
FYI, the other species is Common Mud-skipper
Periophthalmus cantonensis 廣東彈塗魚 which is mainly brown and don't have blue spots on its body, more info. can be found here:
http://assets.wwf.org.hk/downloads/common_mudskipper.pdf
Katherine