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Korea Institute of Public Finance
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재정민주주의와 지출승인법 cover image

재정민주주의와 지출승인법

Keyword
지출법률주의, 통합예산, 독립감사의의회보고, 조세법률주의
Title
재정민주주의와 지출승인법
Authors
옥동석
Issue Date
2004-12-01
Publisher
KIPF
Citation
pp. 230
Abstract
In the medieval struggles toward democracy, the ratification and later the control of finances were the central focus. Attention was first directed to taxation and borrowing; somewhat later, to the legitimation of expenditures through appropriations; then to the propriety and legality of actual expenditures and revenues; still later, to the planning and authorization of expenditures and revenues through the consolidated budget. In modern democracies there has been established as a recognized principle that legislative control over the destination of funds should be exercised through the legislation process for appropriations. That is, the control of government should be rested first of all in the control of the purse and that such control should be exercised by representatives duly elected by and accountable to the people.

Legislative control of the purse should be exercised by the ‘appropriation acts’, which are enacted by the legislative body to carry out the governmental financial plan. The budget, which is largely a financial report with proposals for the future period attached, is without any legal status in the United Kingdom and United States. When the budget is submitted to the legislative body, it may carry with it appropriation bills, which that body is required to act upon. If the budget does not carry such bills, then the legislative body prepares them through one of its committees. These bills, not the financial plan contained in the budget, are then enacted into law by the legislative body. Hence, the expenditure side of the budget may be found in one or several appropriation acts.

To enhance Korean government fiscal accountability, the Korean government budget should include the appropriation bills in a separate part of the budget document. An appropriation in authorizing an expenditure of public money sets certain limitations on such expenditure. These limitations related to the amount, purpose, period of availability, and other legislative requirements. Korean government should adopt the U.S constitutional principle ‘No money shall be drawn from the Treasury, but in consequence of appropriations made by law.’
Keywords
지출법률주의, 통합예산, 독립감사의의회보고, 조세법률주의
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