《穩定暨成長協定》（Stability and Growth Pact, SGP）作為歐洲經濟暨貨幣同盟（Economic and Monetary Union, EMU）財政紀律框架之核心規範，其有效實行是確保EMU會員國財政穩定並使EMU穩健運作之重要關鍵。本研究之研究目的，即在於透過對SGP的立法背景、實行成效與SGP在2005年及2010年經歷的兩次改革內容進行分析，以了解EMU財政紀律發展趨勢及政策啟示。 本研究之研究成果顯示，自1997年SGP制定至今，EMU財政規範始終是以「補漏洞」的方式進行。歐盟非中央化的財政政策是EMU財政規範的有效實行必須期待各會員國善意遵守的根本原因。這項缺陷也使得部分EMU會員國重新思考建立財政同盟的可能。然由於財政同盟代表的是要求EMU各會員國進一步放棄國家主權中的財政自主權，在仍有會員國對此表示疑慮的前提下，歐盟財政治理未來的發展趨勢仍值得吾人持續觀察。 / As a key rule of the fiscal governance frameworks of European Economic and Monetary Union (EMU), the effective implementation of the Stability and Growth Pact (SGP) is a guarantee of both the fiscal stability of the EMU Member States and the well-function of the EMU. The main purpose of this thesis is to explore the trends of the EMU fiscal disciplines and the messages the EMU fiscal policies deliver through analysis of the background of the SGP, the practice of the SGP and the two modifications to SGP in 2005 and 2010 respectively. The result of this thesis shows that the EMU fiscal governance has been keeping fixing problems ex post facto since the SGP entered into force. And the decentralised fiscal policies explain why the effective implementation of SGP is relying on the willingness of the EMU Member States to follow the rules. This defect makes some of the EMU Member States to reconsider to build a fiscal union, which means to yield the fiscal sovereignty to the EU. Since there are still some EMU Member States concerning over the idea, the future of the EMU fiscal governance is still developing.

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