외교 안보 정부정책과 국회 예산의 안정성 및 책임성 제고를 위한 해외 사례비교 분석

국문 초록 (Abstract)

정부의 예산편성과 국회의 예산심의는 한 국가의 재정민주주의 구현과 정책의 지속가능성을 가늠하는 핵심 과정이다 특히 정부가 제출한 예산안이 국회에서 어떻게 다루어지는가는 단순한 숫자의 조정에 그치지 않고 정책과 사업의 추진방향과 심지어 우선순위가 재조정될 수 있
는 중요한 정치적 절차이다 본 연구는 이러한 맥락 속에서 정부 부처 중에서도 독특한 위상을 갖는 통일부의 예산안이 국회에서 어떻게 심의되고 그 과정에서 어떠한 변경이 이루어지는지를 집중적으로 분석하고자 한다 통일부는 남북관계라는 민감하고 전략적인 정책 영역을
담당하는 부처로서 정책의 안정성과 지속성이 무엇보다 중요하다는 특성을 갖는다 이러한 특성으로 인해 통일부 예산이 편성 과정과 심의 과정에서 어떠한 영향을 받는지를 파악하고 보다 장기적인 차원에서 안정적으로 운용될 수 있는 방안을 강구하는 것은 매우 중요하다 이러한 문제의식을 바탕으로 본 연구는 첫째 민주화 이후로 1989년부터 2025년까지 정부가 편성한 통일부 예산안과 국회가 최종적으로 확정한 예산안을 체계적으로 분석한다 이를 통해 통일부 예산이 국회 심의를 거치며 어떠한 양상으로 조정되어 왔는지를 시계열적으로 살펴보고 반복적으로 나타나는 심의 패턴이나 금액 변동의 논리 국회의 주요 쟁점사항 등을 도출하고자 한다 아울러 1991년부터 운용된 남북협력기금 또한 분석 대상에 포함시켜 일반
회계예산뿐 아니라 기금예산에 대해서도 국회의 통제와 심의가 어떻게 이루어졌는지를 규명한다 이는 최근 기금운용의 투명성과 책임성 제고에 대한 요구가 높아지는 가운데 국회의 심의기능을 정밀하게 분석하는 데 의미 있는 기초자료가 될 것이다

목차 (Table of Contents)

• Ⅰ 서론·······················································································································1
• Ⅱ 통치구조 및 예산제도에 관한 이론적 논의··································································3
• 1 통치구조에 관한 이론적 논의······················································································3
• 2 예산제도에 관한 이론적 논의·····················································································6
• Ⅲ 미국의 예산제도와 예산행태····················································································10
• 1 미국의 통치구조 견제와 균형의 순수 대통령제··························································10
• 2 미국의 예산제도······································································································13
• 3 최근 10년간 미국 국무부 외교 예산 중 의회-행정부 갈등 사례····································19
• 4 예산안 통과와 당내 갈등의 동학 2023년 하원 의장 교체 사건을 중심으로···················23
• 5 소결·······················································································································26
• Ⅳ 대만의 예산제도와 예산행태····················································································28
• 1 대만의 통치구조 행정부 우위의 대통령제··································································28
• 2 대만의 예산제도······································································································31
• 3 대만의 예산행태······································································································37
• 4 소결·······················································································································46
• Ⅴ 프랑스의 예산제도와 예산행태·················································································47
• 1 프랑스의 통치구조 행정부 우위의 이원정부제····························································47
• 2 프랑스의 예산제도···································································································48
• 3 재정 감독 기구 다층적 독립 감시 체계·····································································56
• 4 정치적 변수에 따른 국방∙외교 예산의 변화 ·····························································58
• 5 소결·······················································································································63
• Ⅵ 일본의 예산제도와 예산행태····················································································65
• 1 일본의 통치구조 통합적 합의를 기반으로 구축된 의원내각제·····································65
• 2 일본의 예산제도····································································································66
• 3 재정 감독 기구 독립적 감사와 총리 직속·자문회의···················································72
• 4 정치적 변수에 따른 국방∙외교 예산의 변화····························································· 74
• 5 소결·······················································································································80
• Ⅶ 한국의 예산제도와 예산행태····················································································82
• 1 한국의 통치구조 행정부 우위의 대통령제··································································82
• 2 한국의 예산제도······································································································84
• 3 한국의 예산행태····································································································101
• 4 소결·····················································································································115
• Ⅷ 결론····················································································································116
• 1 요약·····················································································································116
• 2 대안·····················································································································119
• 참고문헌 ·················································································································129
• 부록 인터뷰 자료 ····································································································13