한국 국회의 예산심의제도 개선방안

The National Assembly's budget review system has been pointed out many problems and many alternatives have been proposed to improve them. Nevertheless, real improvements are rare. The purpose of this study is to prioritize a number of improvements and to ensure those with high priority are realized. Thirteen existing alternatives were selected and prioritized by the hybrid approach which compromises the Analytic Hierarchy Process (AHP) and the Multi-Attribute Utility Technique (MAUT). This study identifies one top-priority improvement alternative, four secondary-priority alternatives, four alternatives for mid-term improvement, and four low-priority ones. The top-priority is to “enhance the review of subsidies to local governments,” which is significant in terms of recent financial decentralization discussions. The four secondary-priority alternatives are related to operational efficiency of public finance. The introduction of a new system like the Top-down Budget Review System was classified as a mid-term improvement measure. The results of this study is to set priority over alternatives quantitatively, so they are not the social decision itself. Therefore, it should be noted that the results of this study are to provide starting points for full-scale discussions on improving the budgetary review system.