지방의회의 예산심의 실태분석 및 발전방안

Actual Situation Analysis and Development Plan of Local Council Budget Deliberation: Case of Sangju City Council

우리나라 지방의회 예산심의 관련 연구는 1991년 지방의회가 부활 된 이후 본격적으로논의가 이루어졌다. 본 연구에서는 상주시의회를 사례로 지방의회의 예산심의 실태를 분석하여 그 발전방안을 제시하는 데 목적이 있다. 예산심의 실태분석 분석은 지방의회를구성하는 의원들의 역할 측면과 예산심의 제도 측면으로 나누어서 각각 몇 가지 기준으로 이루어졌다. 이러한 분석은 주로 상주시의회 제8대 예산심의 관련 회의록 및 의정 백서를 중심으로 이루어졌다. 지방의회의 예산심의 발전방안으로는 예산심의의 기본전략 및객관적인 심의 기준의 적극적 활용, 상임위원회와 예산결산특별위원회 운영의 효율화, 예산안 심의 기간 및 시간 확대, 추가경정예산 편성 횟수 축소 및 심의 내실화, 행정안전부의 지방자치단체 예산편성 운영기준의 개선, 예산심의 활동 지원 전문조직

Studies related to the budget deliberation of local councils in Korea have been discussed in earnest since the local council was revived in 1991. The purpose of this study is to present a plan for development by analyzing the actual state of budget deliberation by local councils, taking the case of the Sangju City Council as a case study. The analysis of the actual situation of budget deliberation was divided into the role aspect of members constituting the local council and the aspect of the budget deliberation system, and each was conducted according to several criteria. This analysis was conducted mainly on minutes and white papers related to the 8th budget deliberation of the Sangju City Council. Measures to develop budget deliberation by local councils include active use of basic strategies for budget deliberation and objective deliberation criteria, efficiency in operation of the standing committee and special committee on budget settlement, extension of budget deliberation period and time, reduction in the number of additional revised budgets and substantiality of deliberation, The Ministry of Public Administration and Security proposed improvements in budget planning and operation standards for local governments, establishment of a specialized organization to support budget deliberation activities, and enhancement of the ability of local councilors and expert committee members to review budgets and accounts.