作　　者： ;

机构地区： 中山大学

出　　处： 《公共行政评论》 2014年第1期79-100,179-180,共22页

摘　　要： 欧债危机让欧盟各国陷入不同程度的国家财政困境,特别是"欧猪五国"(PIIGS)的财政可持续饱受诟病,但处于欧洲大陆要塞位置的小国卢森堡却通过其及时的社会福利制度改革、严格的中期预算控制框架、高效的支出质量管理方式、眼光长远的预算理念,恪守《稳定与增长公约》中规定的财政赤字和公共债务上限,成为欧债危机覆巢之下的完卵。因此,卢森堡在公共财政可持续方面的宝贵经验对中国未来预算管理制度的完善具有重要借鉴意义。 The European debt crisis has put the EU countries into various degrees of financial difficulty,especially the fiscal sustainability in 'PIIGS ' countries has been much criticized. But Luxembourg,a small country occupying the fortress position in continental Europe,has always abided strictly by the deficit and public debt ceiling stipulated by the 'stability and growth pact ',and became the 'only one egg still unbroken when the nest was overturned '. This was achieved through a timely social welfare regime reform,a strict medium- term budget control framework,an efficient way of public spending quality management,and a long- term vision of budgeting philosophy. Thus, Luxembourg's valuable experience in keeping public fiscal sustainability has important implications for the improvement of China's future budget management system.

关 键 词： 养老金制度改革 中期预算框架 支出质量管理 卢森堡

领　　域： [经济管理]