歐洲聯盟這特殊的超國家組織之特性，使得其自成一體。一般的國際組織經費有限，因此在活動及計畫的推動上受到來自於財源不足之壓力，影響到其功能發揮與目標之達成。但歐盟本身卻因其為特殊的實體而擁有其獨立的財源及預算。同時享有高度自主權的歐盟更得以有效推動其政策，落實在整個聯盟之中。 歐盟並非是單一的政體，而是包含多個機構行為者，各個行為者在其所屬領域中擁有不同的法定工具。而這些法定工具由主要法源和衍生法源至無拘束力的軟性法律，最後尚有機構間協議。而歐盟預算的制定、執行以及實踐都須與這些機構行為者且同時在法律的約束下進行。 為能夠達成歐盟條約中所設立之目標，歐盟不同於其他國際組織，有其自有財源，用來執行此區域的政策。本文將會探討歐盟預算所要達到的目的為何，其決策機制和權限劃分，預算的結構分析以及歐盟預算在當前有所爭議的案例進行討論及分析。最後會探討歐盟預算的意涵及未來的發展。 The characteristic of supranational organization has made European Union sui generis. The general International organizations normally have limited budgets; they will face the financial pressure when processing activities and projects, and this will negatively impact their functionalities and objectives. However, since European Union has its independent financial system and budget for its own entity; and enjoys high autonomy can promote and implement its policies effectively in the whole Union. Instead of being a single polity, European Union includes several institutional actors and each actor has different legal tools in its affiliated fields. These legal tools are primary law, secondary law to the non-binding soft law, and Interinstitutional Agreements. The formulation, execution and practice of the European Union budget, must be constrained by these institutional actors and laws. In order to accomplish the goals indicated in the treaties of European Union, European Union uses its own resources to execute the policies of the European Union. This thesis will discuss the purposes of European Union budgets, the organization’s decision-making mechanism and authority division, the structural analysis of its budget and the case study of recent controversial issues. In the end, the meaning of European Union budget and its future development will be discussed.