多年来,欧盟的财政条约和公约内容一直为中国财经界所关注。欧盟目前的财政政策状况如何。其政策要点有何由来,对中国财政有何借鉴启示,本文试图对上述内容进行分析。 一、欧盟财政政策的主要内容及特点 (一) 欧盟财政政策的主要内容。 1993年生效的《马斯特里赫特条约》(简称《马约》)和1997年生效的《稳定与增长公约》(又称《阿姆斯特丹条约》,简称《公约》),规定了欧盟财政政策的基本规则。《马约》对成员国财政政策作出了原则性规定,即从1994年起, Over the years, the EU’s financial treaties and conventions have been of concern to the Chinese financial community. What is the status of EU’s current fiscal policy? What are the main points of its policy, how to learn from China’s financial revelation, this article attempts to analyze the above content. First, the main contents and characteristics of the EU’s fiscal policy (A) the main contents of the EU’s fiscal policy. The Maastricht Treaty (hereinafter referred to as “the Treaty of Maastricht”) and the “Stability and Growth Pact” (the “Treaty of Amsterdam”), which came into force in 1993 and the Treaty of Stability and Growth (the “Treaty of Amsterdam”), entered into force in 1997, provide for the EU’s fiscal policy The basic rules. The Treaty of Maoye provides principled rules on the fiscal policies of member states that starting from 1994,