재정헌법기관으로서의 감사원의 지위와 재정권능의 실효성 제고방안에 관한 연구: - 헌법상 재정작용주체(국회·정부·감사원)간 협력·통제권한의 균형도모를 중심으로 -

The Constitution prescribes the Framework of National Finance System as the Regulations defining Duties of The National Assembly, The Executive and The Board of Audit and Inspection(‘BAI’). Article 54 of the Constitution stipulates that The National Assembly shall deliberate and decide upon the national budget bill. According to the same article(§54), The Executive shall formulate the budget bill for each fiscal year and submit it to the National Assembly. Besides, Article 99 stipulates that BAI shall inspect the closing of accounts of revenues and expenditures each year, and report the results to the President and the National Assembly in the following year. The National Assembly, The Executive and The Board of Audit and Inspection(‘BAI’) paly financial roles with them controlling each other for realizing Financial Democracy. In the National Finance System of Constitution, BAI controls Execution of the budget against the Executive and BAI helps the National Assembly controlling the Executive by means of BAI’s inspecting and auditing. This study ensures that BAI is constitutional institution which controls national finances comprehensively and independently, and focuses on improving BAI’s authority of controlling national finances. General Accounting Office(U.S.), National Audit Office(UK) and Bundesrechnungshof(GER) enforce a system connecting Audit and Budget. This Study makes some proposals for improving BAI’s authority of controlling national finances. Firstly, Institution which connecting Audit and Budget should be enacted. Secondly BAI’s Reviewing of pre-budget should be adopted. Thirdly, BAI’s Examination of the settlement should be highly qualified.