【摘要】：歐洲共同體是冷戰(zhàn)格局和現(xiàn)代化的產(chǎn)物。為了避免成為美蘇爭(zhēng)霸的犧牲品，重新樹(shù)立世界地位，經(jīng)各成員國(guó)的多次商議后，歐洲建立起帶有超國(guó)家性質(zhì)的區(qū)域聯(lián)盟。煤鋼共同體、原子能共同體和經(jīng)濟(jì)共同體是歐洲共同體的雛形，經(jīng)濟(jì)共同體因符合戰(zhàn)后經(jīng)濟(jì)復(fù)蘇的社會(huì)需求而迅速發(fā)展，并逐步在歐洲三大共同體中脫穎而出。經(jīng)濟(jì)共同體對(duì)成員國(guó)的經(jīng)貿(mào)產(chǎn)生巨大影響，與建立具有“自有財(cái)源”的超國(guó)家財(cái)政體系分不開(kāi)。經(jīng)濟(jì)共同體從深度和廣度上拓展職能范圍，財(cái)政來(lái)源從財(cái)政攤款過(guò)渡到抽取部分稅收，財(cái)政預(yù)算制度也在不斷完善，并建立獨(dú)立的審計(jì)院對(duì)財(cái)政預(yù)算和執(zhí)行進(jìn)行審核工作。 經(jīng)濟(jì)共同體的兩大主要任務(wù)是建立關(guān)稅同盟和實(shí)施共同農(nóng)業(yè)政策。早期的自有財(cái)源主要包含關(guān)稅、進(jìn)口農(nóng)產(chǎn)品差價(jià)稅和部分增值稅。共同體取消內(nèi)部關(guān)稅，劃定同一關(guān)稅的措施促進(jìn)了成員國(guó)間的貿(mào)易流通。進(jìn)口農(nóng)產(chǎn)品差價(jià)稅保證共同體農(nóng)業(yè)免受?chē)?guó)際廉價(jià)農(nóng)產(chǎn)品沖擊，同時(shí)以此作為共同體農(nóng)產(chǎn)品的出口補(bǔ)貼，加強(qiáng)了共同體農(nóng)業(yè)在國(guó)際市場(chǎng)的競(jìng)爭(zhēng)力。增值稅是彌補(bǔ)財(cái)政支出不足的經(jīng)濟(jì)措施，也讓超國(guó)家財(cái)政體系真正意義上使成員國(guó)之間有了更加緊密的聯(lián)系。 共同農(nóng)業(yè)政策的宗旨是調(diào)整落后地區(qū)的農(nóng)業(yè)機(jī)構(gòu)，改善農(nóng)產(chǎn)品生產(chǎn)者的收入，保護(hù)共同體農(nóng)業(yè)發(fā)展。自1962年共同農(nóng)業(yè)政策實(shí)施起，大量共同體財(cái)政用于支持成員國(guó)農(nóng)業(yè)，如調(diào)控農(nóng)產(chǎn)品價(jià)格、補(bǔ)貼出口農(nóng)產(chǎn)品等，這些共同農(nóng)業(yè)措施雖改善了歐洲農(nóng)業(yè)生產(chǎn)狀況，但是也成為共同體沉重的財(cái)政負(fù)擔(dān)，使共同體其他任務(wù)的實(shí)施受到影響，造成共同體無(wú)法達(dá)到預(yù)期的目標(biāo)。 共同農(nóng)業(yè)政策的弊病嚴(yán)重阻礙共同體的發(fā)展，在成員國(guó)的協(xié)商下，改革共同農(nóng)業(yè)政策和完善財(cái)政制度是解決共同體問(wèn)題的可行途徑。輔助措施包括：調(diào)控共同農(nóng)業(yè)基金在財(cái)政中的比重，，優(yōu)化結(jié)構(gòu)補(bǔ)貼，用市場(chǎng)取代共同體的農(nóng)業(yè)調(diào)控政策。對(duì)于共同體事業(yè)擴(kuò)大所需的資金來(lái)源，歐洲共同體經(jīng)過(guò)國(guó)家主義與超國(guó)家主義之爭(zhēng)，成功實(shí)現(xiàn)部分主權(quán)讓渡，為共同體的進(jìn)一步發(fā)展帶來(lái)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.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：K505;F815

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