사전예산(Pre-Budget) 도입 논의에 대한 공법적 검토

다국어 초록 (Multilingual Abstract)

Since the economic crisis of foreign exchange the Korean government has adopted a variety of policies and legal acts such as the “Mid-term financial Plan” or the project of budget built by the method of “top-down.” These efforts for a reform of state’s finance call necessarily the institutions which could reinforce the competence of control of the Parliament. The system of “Pre-Budget” is one of the devices that are considered appropriate thereupon. It is a system of deliberation of Parliament on the state’s budget along which the government is bound to present the “Pre-Budget” before concreting its final version so that the Parliament could examine it two times in order to tighten controls and responsibility of the finance.
In Korea, it is the “Mid-term financial Plan” that is generally considered as un equivalence of “Pre-Budget.” In the former system however it lacks not only the objective information which could bring the possibility of prospect on the details of Budget, also the binding provisions that guarantee the observation of the limites of expenses, the competence of which by the way should belong to the Parliament. In this article therefore we have analysed the mains examples about the system such as that of New Zealand, Sweden, England and Canada and examined the necessity of its adoption as well as necessary modifications on the present institution in Korea.

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