歐盟預算結構及其預算改革芻議

European Union's Budget Structure and an Outline to the Budget Reform

關於歐洲聯盟如何運作，除瞭解其架構與決策機制，更須瞭解其如何獲得與運用經費，以及各成員國對於經費運用有何歧見？對歐洲公民而言，歐洲聯盟政策的議程正面臨一種影響深遠的現代化情勢，全球化帶來新的挑戰與議題，例如氣候改變、能源和移民問題，都成為歐洲辯論的重心。創新、技能與良好的商業環境，更前所未有地成為歐盟經濟成長的核心與工作策略。隨著歐洲聯盟經濟規模擴大，歐洲民眾也極度渴望看見歐洲人的利益與歐洲人的價值能夠投射到全世界各地。這些期待投射在歐盟的政策方針也投射在歐盟預算的改革，也就是預算支出的配置上。目前各界對於預算的問題大約集中在幾個重點，希望能有所更張：一為共同農業政策不合理，應予限制並逐漸刪減，不宜各國齊頭分配；其次，重新依歐盟宗旨，再議歐盟預算支出的優先順序。在促進成長、就業、競爭力方面宜予加重。因應氣候變化及安全事務，也應加配經費；其三，先前允許英國的退還款修正機制務必予以調整； 再者，考量歐盟預算架構彈性處理的可能性； 其五，歐盟預算執行的問題； 最後，現行預算自有收入來源無大爭議，惟因應基建需求與經濟衰退，應否考量加闢財源發行公債。面對世界經濟情勢的巨大改變，面臨新興國家崛起的強烈競爭，歐盟的預算政策與支用優先順序是否應該調整，亦是近期各方提出之改革預算呼籲的重點。

The budget is an important lever for the EU to deliver existing policy goals, to bring about change and to maximize the long-term impact of EU action. A basic understanding of the budget structure will be helpful for the people to know the allocation of the resources and the focuses of the EU policies, especially when the number of the EU members has increased from 15 to 27 at 2007. Globalization has brought about new challenges and issues like climate change, energy and migration have come to the centre of the European debate. Innovation, skills and the right business environment are more than ever at the core of the growth and jobs strategy. Enlargement has reinforced the need to promote social, economic and territorial cohesion. The present financial framework of the EU budget is not likely to meet the challenges of the decades ahead. A comprehensive review of the structure and spending priorities is therefore necessary, so is to examine how the budget works, how to get the right balance between continuity and responding to new challenges. The Commission of the EU, the governments of EU member states and many European think tanks are working on a blueprint for the reform of the EU budget, with the hope to provide a more efficient and N3 constructive budget plan.