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2004年5月1日欧盟吸收10个中东欧和地中海国家入盟,成员国的数量增加到了25个。由于扩大后的欧盟新老成员国之间的经济差距较大,欧盟的财政预算分配遇到了从未有过的困难。欧盟财政法规体系也在一体化进程中显得比较滞后。本文试图从完善欧盟财政预算分配决策机制、分配的基本原则和监管制度多方面分析有关欧盟财政体制未来的改革方案。
May 1, 2004 The EU has absorbed 10 Central and Eastern European countries and the Mediterranean countries to join the EU and the number of member states has increased to 25. Due to the large economic gap between the newly expanded EU member states and the EU, the EU’s budget allocation has encountered unprecedented difficulties. EU fiscal and regulatory system is also relatively lagging behind in the process of integration. This article attempts to analyze the future reform plan of the EU’s financial system in various aspects from the aspects of improving the decision-making mechanism of the budget allocation of the European Union, the basic principles of distribution and the regulatory system.