歐盟財政法則之運用與啟示

The Application of EU Fiscal Rules and Their Implications for Taiwan

為追求財政健全，歐盟訂有馬斯垂克條約與穩定及成長公約，二項財政法則。我國正推動「財政改革方案」，以「五至十年內達成財政收支平衡目標」，為財政法則。本文研究旨在，分析歐盟財政法則之執行基礎、法則特性及運用檢討。並進一步地參採歐盟財政法則，對我國提出建議，以期改善國內財政。

The European Union has concluded the Maastricht Treaty and the Stability and Growth Pact to lay down fiscal rules aimed at helping its members to achieve fiscal soundness. Meanwhile, Taiwan is undertaking public finance reform, aiming to achieve a balanced fiscal budget in the next five to ten years. This paper first analyses the basis, characteristics and application of EU fiscal rules. It then seeks to draw lessons therefrom in providing recommendations for Taiwan’s pursuit of fiscal balance.