United States of America

▶ Background and Purpose

○ This part has looked at political and legal relations and legal relations of the U.S.

Congress and the distribution of budget authority between Congress and the administration, and financial democracy and budget law.

▶ Distribution of Authority

○ Essentially from a constitutional perspective, the distribution of authority and authority in the legislative process between the U.S. Congress and the administration has long been shaped by parliamentary practice, legislative form and precedent, and the process of budgeting and budget review.

○ It is worth noting that the administration, especially the independent legislative power of the Federal President, has been recognized in various forms, as well as the legislative power that was regarded as the exclusive property of Congress.

- In addition, with regard to the allocation of budget authority, it can be seen that, in particular, traditions and changes in the approval process of the expenditure fill gaps without specific provisions of the U.S. Federal Constitution.

- In addition, the classification of discretionary and direct expenditure, and the subsequent separation of tax and permit legislation, form the basis for understanding U.S. budget law.

○ As an appropriation act is formed in the form of the act, other laws can be amended directly through the act if necessary.

- In the event that the contents of other laws differ or conflict with that act, it can be amended through the act to ensure budget and legal consistency.

- In addition, in the process of deliberating and passing the appropriation bill, the Congress can contribute to the realization of fiscal democracy as a representative of the people and secure democratic legitimacy on finance.

▶ Universal Rationality

○ The universal rationality of allocating U.S. budget authority is based on the division of the House and Senate, which can be found in the pursuit of fiscal division and the ideals of balanced finance.

○ It is the practice of setting up a cap on discretionary spending and adjusting the balance of income expenditure, especially for guaranteed spending, through a long-standing practice.

○ The roles and functions of the Senate and the House of Representatives can also be understood for a long time in terms of political consensus and power control through the functions of the House and Senate Committees.

○ Indeed, we should pay attention to the fact that the relationship between the administration and the U.S. Congress over the 200-year history of roles and functional division has been established, followed by rational distribution of law-making power, budget authority, and appropriation act to realize legitimacy and fiscal democracy.

▶ Key Words : Legal form of budget, Budget law, Budget process, Budget authority, comparative finance law.

1

^장 ^{서 론 / 43}

제1절 연구의 목적과 필요성 ··· 45 1. 예산법률주의 도입 논의 ··· 45 2. 예산 형식의 법률화와 예산 제도의 변화 ··· 47 제2절 연구의 방법과 구성 ··· 49 1. 의회․행정부 관계에 대한 연구 ··· 49 2. 권력 관계 특징에 대한 연혁적 연구 ··· 50

제

2

^장 한국 법제사 / 51

제1절 제헌 이전의 예산제도 ··· 54 1. 대전회통: 양입위출(量入爲出)의 이상 ··· 54 2. 홍범 14조: 궁부일체(宮府一體)의 이상 ··· 59 3. 구한말 회계법: 근대적 예산제도의 시도 ··· 65 4. 조선총독부 특별회계: 식민지 회계로의 전락 ··· 77 제2절 제헌헌법의 예산제도 ··· 84 1. 제헌헌법 예산제도 규정 ··· 85 2. 제헌헌법 예산제도 개요 ··· 97 3. 일본헌법과 비교 ··· 98 4. 제헌헌법의 예산제도 분석 ··· 106 제3절 소 결 ··· 129 1. 예산 관련 법제사의 정리 ··· 129 2. 예산 관련 법제사의 시사점 ··· 131

3

^장 ^{일 본 / 133}

제1절 국회와 내각의 관계 ··· 136 1. 국회와 내각의 정치권력 관계 ··· 137 2. 국회와 내각의 법적 관계 ··· 144 제2절 국회와 내각의 예산권한 ··· 152 1. 예산권한 배분의 현황 ··· 153 2. 예산권한 배분의 의의 ··· 181 제3절 소 결 ··· 197

제

4

^장 ^{독 일 / 205}

제1절 의회․행정부 관계 ··· 208 1. 정치 권력 관계 ··· 208 2. 법적 관계 ··· 218 제2절 예산권한 배분 ··· 229 1. 예산권한 배분의 현황 ··· 229 2. 예산권한 배분의 의의 ··· 254 제3절 소 결 ··· 258

제

5

^장 ^{프랑스 / 261}

제1절 의회․행정부 관계 ··· 264 1. 정치 권력 관계 ··· 264 2. 법적 관계 ··· 289

6

^장 ^{미 국 / 339}

제1절 의회․행정부 관계 ··· 341 1. 정치 권력 관계 ··· 341 2. 법적 관계 ··· 356 제2절 예산 권한 배분 ··· 382 1. 예산 권한 배분의 현황 ··· 382 2. 권한 배분의 의의 ··· 387 제3절 소 결 ··· 416

제

7

^장 ^{결 론 / 419}

참고문헌 ··· 423

제1장

문서에서 재정법제연구(Ⅰ) 의회·행정부 관계와 예산권한 배분에 관한 연구 (페이지 38-45)

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