성인지 예산의 헌법적 근거와 한계 및 통제

Gender sensitive budget is a system based on the principle of gender equality in the process of implementing the legal tasks of gender mainstreaming. Gender sensitive budget is clearly defined in terms of the purpose and basis of the guarantee of basic rights in the Constitution, and gender-targeting projects are often led by concrete action plans according to the detailed projects and contents set by the budget. This is a clue that gender sensitive budget is legally binding on the public as well as the state. If the gender sensitive budget is binding on the general public, the principle of economy as well as the standard of normative control, such as the principle of rule of law or the principle of proportion, can be considered as constitutional limitations of gender sensitive budget. Meanwhile we have to consider the concrete measures for control in order to institutionalize the constitutional limitations of such gender sensitive budget. Therefore, it should be noted that there are clear constitutional grounds and limits on the gender sensitive budget, and it is necessary to ensure that the constitutional limits are met throughout the budget process, such as budget formation, deliberation, determination, enforcement and settlement.