修订后的国家预算框架指令的转换：与独立财政机构有关的规定

Composition of the European Fiscal Board PieterHasekampChair Eckhard JanebaMember George KopitsMember Benedicta MarzinottoMember Lucía Rodríguez Muñoz Member For more information about the European FiscalBoard,please visit the following website:https://ec.europa.eu/european-fiscal-board This report was written under the responsibility of the European Fiscal Board with the support of its secretariat.Please quote as: European Fiscal Board (2026)Transpositionof the revisednationalbudgetary frameworksdirective:Provisions relevant for independent fiscal institutions, Brussels. Comments on the reportshould be sent to: Secretariat of the European Fiscal BoardEuropean CommissionRue de la Loi200OfficeBERL6/252B-1049BrusselsEmail:EFB-SECRETARIAT@ec.europa.eu Cut-off date:26 March2026 The opinions expressed in this document are the sole responsibility of the European Fiscal Board and do not necessarily reflectthe views of institutionswith whichthe Boardor its individual membersare affiliated orfor which theywork. governanceframeworkincludedreinforcementsfor IFIs in terms ofindependence safeguards and their role. Asthe fiscal framework that emerges from thereformhinges on multi-annual fiscalcommitments, an effective transposition ofthedirective will be instrumental insupporting IFIs play their part in developingand monitoring amedium-termperspective Pieter HasekampChair of the European FiscalBoard (EFB) Foreword Independent fiscal institutions (IFIs)are acornerstoneof the European economicgovernanceframework.Theyfostertransparency andensure theaccountabilityofnational policy makers onbudgetaryissues.Theycontribute to mitigating the lack offiscal prudenceingrainedin political cycles byprovidingevidence-based,impartialanalysisoffiscal policies and macroeconomicprojections.Effective IFIs can raise thereputational costs for governmentsplanning Over the last twenty years, IFIs have becomeanintegral part of the system of fiscalsurveillancecontributing to solid publicfinancesand enriching the public debate oneconomic and budgetary issues. It is worthremindingthough,that besides formal A mix of firm safeguards and excellence inconducting independent analysis is neededmore than ever in the current economic andgeopolitical conjuncture. There are difficultchoices to be made for financing permanentincreasesindefencespending,amidheightened risks to the outlook for global Withthis in mind,I am honoured tointroduce this EFB report on the provisionsrelevant for IFIs within the transposition ofthe revised national budgetary framework CONTENTS KEY MESSAGES1 1.Introduction2 2.The legal background of the revised national budgetary framework directive3 References16 KEY MESSAGES •This reportdrawsonasurveyreviewing the transposition of the revised national frameworksdirective 2011/85, which, among other things, aims to strengthen national independent fiscalinstitutions (IFIs).The survey wasconductedamongall active IFIs in the EU at the end of2025. In total, 29 IFIs responded.Due todelays in the Member States’ transposition, 9 IFIs •By the endof2025, the formaldeadlinetotransposethereviseddirective for national budgetaryframeworks,only 12 Member States had communicated a full transposition; the Commission •The results of the survey suggest thatMemberStates largely relied on existing provisionsorpracticefor nomination and appointments,resources,access to information andcommunication,and only some equipped their IFIs with strongerguarantees andpowers, such •As to the scope of IFI mandates, thereviseddirectiveconfirmstheIFIs’ core roles in overseeingnationalfiscal rules and scrutinising macroeconomic forecasts, with somenotable additions,most importantlyextending formally the mandates of IFIs outside the euro area with the assessment of macroeconomic forecasts.The revised directive clarifies that the ex postevaluationof official macrofiscal forecastsmust be conducted byabodywith functionalautonomy.With the transposition of thereviseddirective, most Member Statesof the IFIs that •Among the IFIs that completed the questionnaire,accountability of IFIs was generallystrengthened through legal requirements for regular externalevaluations and formalised rulesfor parliamentary hearings. Yet the level of detail and binding force of these accountabilityarrangements varies widely across Member States. The coverage of the comply-or-explain •Overall, IFIs broadly acknowledge the genuine and wide-ranging transposition efforts ofnational governments, andonlya few report major gaps. This being said,so farIFIsexpectonly limited institutional gains from the transpositionof therevisednational framework •TheEFBwelcomesthe progress that emerges from the survey, however limited, as it is awareofwhat could be achievedby the time of the transposition deadline.In the futureitiscrucialto ensure effective implementation and for best practices to be adopted byMember States in •Beyond the independence safeguards and tasks stipulated in the