歐洲共同體，一九九三年改制成歐洲聯盟，自成立迄今已達四十 年。該區域整合之國際組織運作大致順暢穩定，在工作內容與成員國數目上也不斷地發展及 擴張。除了國際政經環境外部因素影響之外，歐盟在組織體制的不斷改革與運作技巧的日益 成熟也是重要原因。其中，支撐歐盟實際運作的預算政策及制度，由於其預算編製過程嚴謹 、資源收取分配合理、執行之效率及監督之公開，都有助於使歐盟獲得各成員國政府與人民 之肯定與支持，並促使歐盟得以在穩定中保持良性的發展。

　　　　　The European Community, reformed and renamed as the European Union (EU) in 1993, was established in 1958. This international organization, with its aim of regional integration, has performed successfully and won a great deal of admiration; in the last decade, the content of the EU's work as well as the number of its member states have increased steadily. In addition to the influence of external international politico-economic environments, the constant improvements of institutions and operational skills account for why the EU was succeeded. With respect to its budget policy and institutions, because of the cautious preparation of its budget plan, the reasonable acquisition of public resources, and its effectiveness in its execution as well as the openness of its audit system, the EU has received comprehensive confirmation and support from the people and governments of member states, which in turn should help the EU maintain its steady development.