예산법률주의와 국회의 예산심의

Abstract

Legislative control of the purse should be exercised by the ‘appropriation acts’, which are enacted by the legislative body to carry out the governmental financial plan. The budget, which is largely a financial report with proposals for the future period attached, is without any legal status in the United Kingdom and United States. When the budget is submitted to the legislative body, it may carry with it appropriation bills, which that body is required to act upon. If the budget does not carry such bills, then the legislative body prepares them through one of its committees. These bills, not the financial plan contained in the budget, are then enacted into law by the legislative body. Hence, the expenditure side of the budget may be found in one or several appropriation acts. To enhance Korean government fiscal accountability, the Korean government budget should include the appropriation bills in a separate part of the budget document. An appropriation in authorizing an expenditure of public money sets certain limitations on such expenditure. These limitations related to the amount, purpose, period of availability, and other legislative requirements.