재정건정성 제고를 위한 국회심의제도 운영개선에 관한 연구 -주요국과의 비교를 중심으로-

In this paper, the role of the state finances in modern countries is increasing, and the function and role of financial control of the National Assembly is emphasized accordingly. However, considering the fact that the current budget and the budget review system are still insufficient, the current situation and problems of the current system operation are identified and suggestions for improvement are provided. Korea 's financial situation is still relatively healthy compared to major OECD countries. This assessment reflects the fact that the social security system is still somewhat inexperienced compared to major developed countries. Recently, the Korean government has emphasized the active role of finances and has been working on expanding finances in areas such as welfare, public employment, and defense. The most fundamental policy task in policy management is to raise the efficiency of fiscal expenditure and to ensure adequate financial resources to ensure fiscal sustainability. In this sense, it is inevitable to improve the system to achieve financial targets in the mid- to long-term as well as thorough management of annual financial management. The following suggestions are suggested in this paper. In order to efficiently review the budget and settlement of accounts, it is necessary to create transparent and clear budget and settlement documents for efficiency of deliberation. Documents should be prepared by 1) linking and coordinating similar duplication projects between institutions. 2) It is necessary to prepare a mid-term financial plan based on general government standards including local governments. On the other hand, in order for productive deliberation to be made, 1) it is necessary to revise the Standing Committee to enhance the consistency and professionalism of the deliberative body. 2) It is necessary to extend the deliberation period of the budget bill and settlement of accounts. 3) It is necessary to consider transferring the authority of accounting audit to the National Assembly. 4) It is necessary to establish a system for mutual consultation between the administration and the National Assembly through deliberation on the preliminary budget. 5) It is necessary to revise the budget composition pattern, such as checking the fiscal balance in line with the business cycle, and return the budget review to the budget review.