论欧洲共同体的财政问题

On the Financial Issue of the European Community

现在,研究和关心欧洲问题的人们都在等待着1992年的到来,统一大市场仿佛是已经显露在地平线上的桅杆,引起了人们愈来愈浓厚的兴趣:它能否按时到来,它的到来会给我们带来什么,我们应该如何迎接这个既是机会又是挑战的1992年呢?世界各国对此给予相当的重视,加强了对欧共体的研究。本刊最近收到不少有关欧共体及统一大市场的来稿来信,为了更好地推动对欧共体的深入研究,本刊决定从这一期起开辟"欧共体专栏",集中刊登有关欧共体研究的论文、资料、译文等,欢迎各位踊跃投稿。实际上,本刊今年第一期上所刊"展望欧洲大市场"、"西欧经济一体化的发展及其世界意义"等文,亦可看作是本专栏的第一批文章。

The European Community's revenue was originally made up of donationfrom its member nations,But at the very beginning,the EC's executive main-tained that in due time the community should have its own financial resourcesto replace donations,The replacement turned to be quite smooth as by1979 the community had developed three major sources of revenue,They werethe industrial costom duties handed over by EC member nations,variable levieson farm produce,and deduction from appreciation taxes,Nevertheless,thethree sources,although they have kept inereasing,still cannot meet the grow-ing demands of the community for income,A shortage of revenue is stillfelt,As the author of this thesis sees it,because the EC virtually does nothave the right to issue bonds or to raise loans,it can do nothing but reduceits expenditure when its deduction from the appreciation taxes has reached tothe limit.In his detailed account of the state of the expenditure of the com-munity,the author points out that the way to extricate itself from the predi-cament lies in'broadening income and reducing expenditure。'Of the twomeasures,'broadening income is more important.'So far,the EC has donea lot to broaden income and reduce expenditure.Although not a fundamentalsolution,its efforts have brougth a bout some achievements.In its 30 yearsof history,the EC has witnessed many problems.Yet as its member nationscan always come up with gradual solutions acceptable to all to solve the pro-blems,it has kept making progress forward.The same is true of what hashappend to its revenue.A bright future is expected。