In a European Union of states and citizens, the budget of the Union continues to function principally as a budget between states. Despite various attempts over the decades to introduce reforms aimed at strengthening the connection with citizens, the budgetary system has shown itself to be resistant to change. However, the landmark agreements of 2020 on the new multiannual financial framework (MFF) 2021–2027, own resources and recovery plan (Next Generation EU [NGEU]) packages potentially open up new possibilities to move beyond the logic of juste retour and promote a more positive vision of European budgetary integration, founded on solidarity between states and citizens and coordinated action at all levels of governance. Building on the developments of 2020, this contribution assesses how the Conference on the Future of Europe might explore options to further strengthen the profile of the Union budget as a ‘budget of citizens’, as well as a ‘budget of states’.

中文翻译：

---

欧盟国家和公民预算

在由国家和公民组成的欧洲联盟中，联盟的预算继续主要作为国家之间的预算发挥作用。尽管几十年来进行了各种旨在加强与公民联系的改革的尝试，但预算制度已显示出对变革的抵抗力。然而，2020 年关于新的多年度金融框架 (MFF) 2021-2027、自有资源和复苏计划（下一代欧盟 [NGEU]）一揽子的具有里程碑意义的协议可能会开辟新的可能性，以超越公正回归的逻辑并促进欧洲预算一体化的更积极愿景，建立在国家和公民之间的团结以及各级治理的协调行动之上。在 2020 年的发展基础上，