• Korean Journal of Legislative Studies
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• v.27 no.2
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• pp.111-143
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• 2021

It is necessary to analyze the budget power during the budget process of the local council, paying attention to strengthening the capacity of local council and reinforcing expertise to secure accountability. The budget power of council is expressed in various terms such as power of the purse and the authority to control the budget, and focuses on the role of control and check in the council's budget process. The purpose of this study is to analyze the factors that political·administrative variables, social·economical variables affect the budget power of local council. The budget power of councils was set as the budget net modification rate and the period for processing the budget bill at the plenary session. And the effects of various variables were checked. As a result, the local council confirmed that there was a lack of checks and controls in the budget process.