美國의 豫算審議制度에 관한 理論的考察

A Study on the Congressional Budgeting in United States of America

The most signal achivement in the history of congressional budget making is undoubtedly the passage of the Congressal Budget and Impoundment Control Act of 1974. The act established a new and well－laid－out budget process. By requiring both houses of Congress to vote on budget totals before deliberating on appropriation requests, it has eliminated a major weakness of congressal budget practice－ the practice of looking at separate appropriation bills on a piece－meal basis. Moreover, by endowing Congress with three new instrumentalities(two budget committees and the Congressional Budget Office), it has given Congress the access to information and the staff it needs to determine national budget priorities and policies.