欧共体建立初期的财政体系（1957-1967）

发布时间：2018-11-01 18:54

【摘要】：欧洲共同体是冷战格局和现代化的产物。为了避免成为美苏争霸的牺牲品，重新树立世界地位，经各成员国的多次商议后，欧洲建立起带有超国家性质的区域联盟。煤钢共同体、原子能共同体和经济共同体是欧洲共同体的雏形，经济共同体因符合战后经济复苏的社会需求而迅速发展，并逐步在欧洲三大共同体中脱颖而出。经济共同体对成员国的经贸产生巨大影响，与建立具有“自有财源”的超国家财政体系分不开。经济共同体从深度和广度上拓展职能范围，财政来源从财政摊款过渡到抽取部分税收，财政预算制度也在不断完善，并建立独立的审计院对财政预算和执行进行审核工作。经济共同体的两大主要任务是建立关税同盟和实施共同农业政策。早期的自有财源主要包含关税、进口农产品差价税和部分增值税。共同体取消内部关税，划定同一关税的措施促进了成员国间的贸易流通。进口农产品差价税保证共同体农业免受国际廉价农产品冲击，同时以此作为共同体农产品的出口补贴，加强了共同体农业在国际市场的竞争力。增值税是弥补财政支出不足的经济措施，也让超国家财政体系真正意义上使成员国之间有了更加紧密的联系。共同农业政策的宗旨是调整落后地区的农业机构，改善农产品生产者的收入，保护共同体农业发展。自1962年共同农业政策实施起，大量共同体财政用于支持成员国农业，如调控农产品价格、补贴出口农产品等，这些共同农业措施虽改善了欧洲农业生产状况，但是也成为共同体沉重的财政负担，使共同体其他任务的实施受到影响，造成共同体无法达到预期的目标。共同农业政策的弊病严重阻碍共同体的发展，在成员国的协商下，改革共同农业政策和完善财政制度是解决共同体问题的可行途径。辅助措施包括：调控共同农业基金在财政中的比重，，优化结构补贴，用市场取代共同体的农业调控政策。对于共同体事业扩大所需的资金来源，欧洲共同体经过国家主义与超国家主义之争，成功实现部分主权让渡，为共同体的进一步发展带来希望。
[Abstract]:The European Community is the product of the cold war pattern and modernization. In order to avoid becoming the victim of American and Soviet hegemony and to re-establish its status in the world, after many discussions among member states, Europe has established a supranational regional alliance. The Coal-Steel Community, the Atomic Energy Community and the Economic Community are the embryonic forms of the European Community, which has developed rapidly in accordance with the social needs of the post-war economic recovery, and has gradually stood out among the three European communities. The economic community has a great influence on the economy and trade of its member countries, which is inseparable from the establishment of a supranational financial system with its own financial resources. The economic community extends the scope of its functions from the depth and breadth, the financial sources transition from the financial assessment to the extraction of part of the tax revenue, the fiscal budget system is also continuously improved, and an independent audit court is established to audit the budget and implementation. The two major tasks of the Economic Community are the establishment of a customs union and the implementation of a common agricultural policy. Early self-financing mainly included tariffs, taxes on imported agricultural products, and part of the value added tax (VAT). The Community's removal of internal tariffs and the establishment of the same tariff have facilitated trade flows among member States. The import agricultural product price difference tax guarantees the community agriculture to avoid the international cheap agricultural product impact, at the same time as the community agricultural product export subsidy, strengthened the community agriculture in the international market competitive power. VAT is an economic measure to make up for insufficient fiscal spending, and it also makes the supranational fiscal system more closely linked to member countries. The purpose of the common agricultural policy is to adjust the agricultural institutions in the backward areas, improve the income of agricultural producers, and protect the agricultural development of the community. Since the implementation of the Common Agricultural Policy in 1962, a large number of Community finances have been used to support agriculture in member countries, such as regulating the prices of agricultural products and subsidizing the export of agricultural products. These common agricultural measures have improved agricultural production in Europe. However, it also becomes a heavy financial burden for the Community, which affects the implementation of other tasks of the Community and causes the Community to fail to achieve its expected goal. The common agricultural policy seriously hinders the development of the Community. Under the consultation of the member countries, reforming the common agricultural policy and perfecting the financial system are the feasible ways to solve the problems of the Community. The auxiliary measures include adjusting the proportion of common agricultural fund in finance optimizing the structural subsidy and replacing the community's agricultural regulation policy with the market. With regard to the source of funds needed for the enlargement of the cause of the Community, the European Community, through the struggle between nationalism and supranationalism, succeeded in realizing the transfer of some sovereignty, which brought hope to the further development of the Community.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：K505;F815

【相似文献】