수입-지출 균형원칙(Pay-As-You-Go)의 재정헌법적 의미

다국어 초록 (Multilingual Abstract)

Fiscal deficit has been spreaded around the world including Korea. The Korean government declared that it will consider adopting reconstruction of discretionary spending and pay-as-you-go(paygo) of mandatory spending as a means of budget deficit management system. Paygo, in the U.S., has been a successful doctrine to solve the chronic budgetary deficit. Paygo can be enforced by the different method: statutory paygo and Congressional paygo rule. We have to know that the former could not be performed as it was designed by several avoiding skills, whereas the latter contributed much for its purpose of deficit reduction. To adopt paygo doctrine, there are some difficulties. However, Constitution gives sufficient reasons for fulfilling fairness and responsibility in managing the governmental resources through fiscal democracy and fiscal rule of law. We have to be discreet to adopt the doctrine because the American style of paygo may not fit into the different fiscal and constitutional system of Korea in terms of the role of the legislature in the budget process.