지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
Pliability of budget execution is to plan the elasticity of budget execution when does not foresee the change of the situation happens, in order to be executed a budget efficiently.
The type of elasticity of budget execution which relaxes a National Assembly budgetary constraint are the carried use of budget, variant of budget, diversion of budget, reserve fund system, continuing expenditure budget etc.
The aim of dissertation investigates about carried use of budget, diversion of budget reserve fund system of Japan.
Carried use of budget, diversion of budget and reserve fund system are exceptions of prior decision of budget of National Assembly which is National Assembly's prior control about budget.
So the use of reserve fund system is based on necessity the efficient execution of budget and is requested that will do with the minimum thing.
About reserve fund organization of Japan, Japanese constitution 87th Article ① In order to supply in the deficit of budget, Reserve fund is organized in virtue of National Assembly and will be able to expend with responsibility of the government.
② About expenses of all reserve fund the government must get a National Assembly approval after the fact.
In Korea, reserve fund system from constitutional 55th Article says "The reserve fund must get a National Assembly decision at sum total. The expenses of reserve fund must get the approval of the next session of the National Assembly,"
Elasticity use of finance relaxes the strict characteristic and an inflexibility of budget but needs process and after the fact of control by the National Assembly which speaks an intention of the people.
The type of elasticity of budget execution which relaxes a National Assembly budgetary constraint are the carried use of budget, variant of budget, diversion of budget, reserve fund system, continuing expenditure budget etc.
The aim of dissertation investigates about carried use of budget, diversion of budget reserve fund system of Japan.
Carried use of budget, diversion of budget and reserve fund system are exceptions of prior decision of budget of National Assembly which is National Assembly's prior control about budget.
So the use of reserve fund system is based on necessity the efficient execution of budget and is requested that will do with the minimum thing.
About reserve fund organization of Japan, Japanese constitution 87th Article ① In order to supply in the deficit of budget, Reserve fund is organized in virtue of National Assembly and will be able to expend with responsibility of the government.
② About expenses of all reserve fund the government must get a National Assembly approval after the fact.
In Korea, reserve fund system from constitutional 55th Article says "The reserve fund must get a National Assembly decision at sum total. The expenses of reserve fund must get the approval of the next session of the National Assembly,"
Elasticity use of finance relaxes the strict characteristic and an inflexibility of budget but needs process and after the fact of control by the National Assembly which speaks an intention of the people.
목차
Ⅰ. 첫머리에
Ⅱ. 예산의 이용과 유용
Ⅲ. 예비비제도
Ⅳ. 우리나라와 일본의 예비비의 과다편성의 문제
Ⅴ. 마치며
참고문헌
〈Abstract〉
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UCI(KEPA) : I410-ECN-0101-2009-360-018390858