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학술논문회계저널2022.10 발행

국회의원의 특성이 예산 결정 과정에 미치는 영향

The Impact of the Characteristic of Member of the National Assembly on Budgetary Process

이현경(LH토지주택연구원 책임연구원); 김미옥(가톨릭대학교); 정형록(경희대학교)

31권 5호, 75~109쪽

초록

본 연구는 예산을 심의하는 과정에서 각 상임위원회 소속 국회의원의 특성에 따라 예산이 변화하는지를 분석하고자 한다. 구체적 으로 제18대∼제19대 국회 기관에 상임위원회별 예산의 결정 과정에 국회의원의 정책 활동 및 정치적 전문성이 반영되는지를 분석하고 자 한다. 국회의원의 정책 활동 측정치로 상임위원회별 의원 발의 법률안 수, 정치적 전문성의 측정치로 상임위원회별 재선 또는 당 대표 국회의원 수, 예산결산특별위원회 소속 위원 수 등을 사용하였다. 예산 결정 과정의 결과물로 전년 대비 위원회별 예산변동, 위원회별 정부 예산안 대비 국회의 수정예산안 변동, 전년 전체예산 대비 위원회별 예산 비중의 변화를 사용하여 분석하였다. 예산을 심의하는 과정에서 상임위원회가 역할을 충실히 한다면, 전문적인 논의를 바탕으로 예산안을 심사할 것이므로 해당 효과가 예산 결정에 영향을 미칠 것으로 기대하였다. 분석 결과 상임위원회 소속 국회의원의 활발한 정책 활동 또는 정치적 전문성이 전년 대비 위원회별 예산, 정부 예산안 대비 국회 승인예산 및 전년 대비 위원회별 예산분배 비중이 변화에 각기 다르게 작용하는 것으로 나타났다. 본 연구는 국회의원의 정책 활동 및 정치적 전문성이 존재하는 경우 해당 위원회 소속 부처의 예산 변화가 나타나 예산심사자 로서 상임위원회의 역할을 실증적 분석했다는 시사점이 있다.

Abstract

This study focuses on the role of a member of the national assembly in the process of reviewing the budget proposal and analyzes whether the budgets are changed according to the characteristics of the belonging to each standing committee in reviewing the budget. The Budgetary Process is a series of procedures in which expenses for government activities are specifically set, approved by the parliament, executed, and audited. The budget process generally consists of four processes: budget preparation, budget deliberation and resolution, budget execution, settlement of accounts, and accounting inspection. The budget process is a series of processes for managing national life, and the budget appears as a result of the strategies and interactions of decision-making groups in the budget decision process. In the budget preparation process, the role of the government in submitting the budget is important, but in the process of deliberation of the budget, the role of the National Assembly members and the central budget agency is important. Article 54 (1) of the Constitution stipulates that “The National Assembly deliberates and finalizes the national budget.” Specifically, we analyze whether the policy activities and political expertise of the member of the national assembly are reflected in the decision process of the budget for each standing committee based on the budget proposal during the term of the 18th∼19th National Assembly. Preliminary examination of the standing committee plays a role in enhancing the professionalism of the subject of deliberation by field, expanding the scope of public opinion gathering, dispersing the deliberation right and increasing the suitability for democratic decision-making by expanding the participation of lawmakers. Although the settlement of accounts including financial statements in the domestic budget decision process is based on an accrual basis, the revenue and expenditure budget is based on a cash basis, and there is room for agency problems that occur in the process of budgeting the government. Policy activities and political expertise are used as measures of the role of members of the National Assembly, and the result of the budget decision process is the change in the budget by committee compared to the previous year, the change in the revised budget of the National Assembly compared to the government budget by each committee, and the change in the proportion of the budget by each committee compared to the total budget of the previous year. The outcome of the budget decision process was analyzed using changes in the amount of the budget by committee compared with the previous year, changes in the National Assembly’s revised budget against the government’s budget bill and changes in the proportion of the budget by committee’s total budget over the previous year. As a result of the analysis, the budget was changed according to active policy activities or political expertise of the members of the standing committee. Specifically, it was found that the higher the number of bills proposed by lawmakers by standing committee and the higher the ratio of bills passed, the higher the budget or the proportion of budget distribution increased compared to the previous year. This means that the more active the policy activities of the National Assembly, the more effective the budget increase is. In addition, as the number of bills proposed by lawmakers per standing committee increases, the budget decreases compared to government proposals, suggesting that the role of lawmakers according to policy activities in the budget deliberation process is acting as a result of budget cuts. On the other hand, as the number of party representatives of the members of each standing committee increased, and the number of members of the special committee on budget settlement by standing committee increased, political expertise increased. This suggests that the political expertise of the National Assembly members is working effectively in reducing the budget compared to the previous year. The contribution of this study is that it was verified whether or not the members of the National Assembly are faithfully fulfilling their obligations to the budget decision authority given by the Constitution, focusing on the political expertise and control variables established in the study. This will be of great help in setting up a system to verify the performance of parliamentary activities in the future. The purpose of this study is to analyze the effect of the characteristics of members of the National Assembly on budget control during the central government budget decision process. Due to the limitations of data collection, there is a limitation in not being able to distinguish and measure the professional characteristics of members of the National Assembly. If sufficient data are accumulated in the future, it is expected that various hypotheses reflecting the expertise of lawmakers and related research will proceed.

발행기관:
한국회계학회
DOI:
http://dx.doi.org/10.24056/KAJ.2022.06.002
분류:
회계학

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국회의원의 특성이 예산 결정 과정에 미치는 영향 | 회계저널 2022 | AskLaw | 애스크로 AI