欧洲共同体财政体制初探  

Personal View on EEC Financing System

作　　者：杨逢珉[1] 

机构地区：[1]兰州大学经济系

出　　处：《欧洲研究》1987年第6期22-29,64,共9页Chinese Journal of European Studies

摘　　要：欧洲共同体作为一个超国家经济集团能够发挥超国家经济调节作用的根本原因之一,在于它建立了一个其他一体化经济集团所没有的超国家的共同体财政体系,有超越个别国家范围而又来自各成员国和用于各成员国的预算收入和支出,有相当数量的"自有财源"用于执行各项共同政策的拨款。欧洲共同体财政是适应生产和资本国际化不断发展而建立的一种新型的国际财政,体现着国家垄断资本主义国际联盟协调各成员国财政金融政策和共同发展经济的要求,Personal Views on EEC Financing System: The financing system of EEC is a supranational one. It has a kind of revenue and expenditure coming from as well as used by member states, though exceeding the boundaries of individual countries. It also has its own resources, exclusively used as financial allocations for implementing various common policies. All this clearly indicates the needs of the international alliance of national monopoly capitalism for coordinating financing and banking policies of member states and for developing their economies with joint efforts. A rather detailed review can be found in this article concerning the formation, nature, budget structure of revenue and expenditure, budgeting process and results of EEC financing system.

关 键 词：欧洲共同体 欧洲煤钢共同体 成员国 财政体制 共同农业政策 共同政策 财政体系 欧洲经济共同体 社会基金 增值税 

分 类 号：D75[政治法律—政治学] F15[政治法律—中外政治制度]