예산법률주의 도입을 통한 재정민주주의 확립에 관한 연구: 민주화 이후의 예산심의 실태분석에 기초하여

Abstract

Currently we adopted legislation-based tax in case of annual revenue but in case of annual expenditure, we adopted no legislation-based expenditure so it has resulted in distrust of the people for the overall national budget as well as no guarantee of the right of the people for tax expenditure. The objectives of this study were ① to establish the theory of the validity of the financial operation and expected effect by the introduction of legislation-based budget, ② to explore,present the legislative model of legislation-based budget whose adaptability is the highest in our country, ③ to find the introduction plan of legislation-based budget for strengthening parliamentary financial control right and establishing financial democracy based on the analysis of deliberation on the budget in our country after democratization. The results of this study showed that deliberation on the budget in our country caused the problems such as political issues and budget linking, short-term deliberation on the budget and the low correction ratio, noncompliant of the court handling time, etc. To resolve objections,the channels of the legislative model of legislation-based budget whose adaptability is the highest consider institutional measures to strengthen parliamentary financial control right,namely transferring the special committee on budget and accounts into Standing committee,rethinking the special committee on budget and accounts and Standing committee, strengthening and using assistant organizations of deliberation on the budget by maintaining the current constitutional system but it's desirable to take steps as British･American legislation-based budget premised constitutional amendment in terms of establishing financial democracy ultimately. Some additional institutional strategies such as Appropriation Act enactment, the Board of Audit and Inspection transferred to national assembly or transition to an independent organization, etc.