우리나라 예산심의의 문제점과 개선 방향 - 프랑스 제도를 중심으로 -

In Korea, the elaboration of the budget is not written in law. However because the budget in France is elaborated in law, the civil servant is responsible by the Parliament and the court. If the length of the deliberation of the budget is long, the examination of the the plan of the budget and the principle of the law will reasonable. We had better strengthen the power of examination in advance about each ministry by the Parliament. We had better open the meeting for listening and for speaking about each ministry in order that the plan of the budget is not set out insufficiently. The Parliament made the developed law in Korea. If the Parliament do not make the plan of the budget until November 30, the plan of budget est determined in the beginning of December. But because this plan est set up not by the constitution but by the law, the Parliament can easily do away with this clause. The Parliament must set up this clause in the constitution like the France not in order to do away with this clause easily. In France it is written to give that information to the Parliament by the organic law concerning the financial law. We must accept this system of France. In Korea the government have to give information about the setting up of the budget to the Parliament. It is necessary to prescribe law to give information to the Parliament. We must strenthen the role of independence of the house of audit and inspection.