대한민국 근대 예산의 출발: 재정헌법과 최초의 예산

This study summarizes the discussion on the budget provisions of the Korean Constitution from 1945 to 1948, and the process of the executive’s budget planning and National Assembly approval immediately after the enactment of the Constitution. I would like to shed light on the efforts to comply with the Constitution even under difficult circumstances. With no experiences in modern budget management, we can understand at the time how big a gap there was between the normative goals of the budget provisions of the Constitution and the practical reality. Through the discussion of this study, we can understand the beginnings of Korea’s modern budget and realize how important it is to understand the historical experiences of developed countries and draw lessons from them. The characteristics of Korea’s budget constitution, which has been maintained continuously since the constitution in 1948 until the current constitution, are the principles of ‘prohibition of National Assembly’s budget increases’ and ‘non-legalism of the budget’ The coexistence of these two features are not found in any other country in the world, and this study will examine the background behind their adoption. Additionally, the National Assembly went through considerable twists and turns in trying to comply with the budget provisions of the Constitution from January to April 1949. This experience eloquently demonstrates that the core of modern budget is that the National Assembly, which represents the people, must approve a budget that pursues the ‘welfare of the entire people’ Modern fiscal management is expressed in the motto “No taxation without representation” in the West, but in Korea, it should be “No budget without representation” March 31, 1949, when three budget bills were approved by the National Assembly at once and the budget for the next year was submitted, should be remembered as the day when Korea stood at the starting line of modern budget system.