헌법상 결산에 대한 국회통제의 비판적 고찰

다국어 초록 (Multilingual Abstract)

The institutional type of settlement of accounts in korean constitutional law was rooted from the Japanese previous Constitutional Provisions since the 19 century. We have enacted Constitutional law for 60 years since 1945, but those provisions of the final account in constitutional law had amended in minor matters, which were the segregation between budget and the settlement of account, that the board of audit and inspection should be its major role since the fifth revision of constitution. Although National Finance Act was implemented from 2007, National Assembly have taken a consideration on only a budget bill to control to the government`s public finance, but National assembly have assessed on the board of audit and inspection`s annual report of a final accounts in formal. If National Assembly would not approve the annual report against the Government in that time, whether the Government could burden any kind of accountability and liability or not. Now people will ask for the National Assembly to raise the superintend label toward the executive powers and an extravagant finance scope in the name of status quo of executive state on the basis of a financial constitutionalism and a financial democracy. However National Assembly has never any workable control mechanism with a treasury action because of the political conflicts of parties` interests. So this paper is included the comparative traits concerned with a historical origins and legal characters between Japan and Korea Constitutions, and result in the relationship the settlement account with the National Assembly Act and State Finance Act and so on.

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