국회 예산과정 분석과 확정예산의 정책적 함의 = Analysis on the Budget Process of the Korean National Assembly for Fiscal year 2010 to 2012 and Policy Implications of the Approved Budget

다국어 초록 (Multilingual Abstract)

This study investigates budgetary power of the legislature in terms of ability to amend the government`s draft budget by analyzing the National Assembly`s budget process for FY2010∼2012. The ratio of total amount changed to the draft budget reaches 1.94 percent, which exceeds the OECD average. The legislature`s amendment by accounts shows that the increased on a gross basis to the draft proposal is 4.14 times higher in general/special accounts than in public funds. In contrast, the decreased is 2.36 times higher in public funds than in general/special accounts. Accordingly, the gross increase in the general/special accounts amounts to 2.88 trillion Korean won in the National Assembly`s amendment for FY2012 budget. Such increase is mainly due to additional allocation on welfare, education, and SOC programs. In particular, the rise of welfare share is noteworthy because it may pose a shrinkage of fiscal space in coming years. Enlarging the education budget represents an emerging policy trends which differentiate with traditional priorities of the legislature. Based on these findings, this paper concludes with a discussion of how to enhance the efficiency of parliamentary budget process: examining fiscal balance deficit by scorekeeping on major spendings through the parliamentary process; reassessing local government`s burden caused by government subsidies` change; and strengthening macro-budget debates prior to autumn budget review.

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