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間島, 貞幸

Sadayuki, Majima

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Budget Process of Germany
著者名(英) Norihiko Narita
journal or
publication title
比較法文化
number 23
page range 148-149
year 2019
URL http://doi.org/10.15004/00002024
Creative Commons : 表示 - 非営利 - 改変禁止
http://creativecommons.org/licenses/by-nc-nd/3.0/deed.ja
BudgetProcessofGermany
NorihikoNARITA
　Federal budget of Germany, which contains both revenues and 
expenditures of all legislative, executive and judicial organizations in 
a single consolidated program, is annually prepared by the federal 
government and deliberated and finally decided by the German 
parliament（Bundestag）. The Basic Law, German constitution, 
provides for a number of principal rules of the budget, including that 
of balanced budget. The constitutional amendment of 2009, which 
introduced a stricter requirement of balanced budget than before, 
caused a change of the procedure of drafting budget within the 
government from bottom-up to top-down. Along this new rule, the 
cabinet decides Eckwerte or benchmark that is a target amount of 
the revenue and expenditure of each department set at the start of 
the budget planning. In compliance with this target amount, each 
department negotiates with the Federal Ministry of Finance about the 
detailed items of the budget.
　Drafted budget which is attached to a budget bill as its annex is 
presented both to the Bundestag and the Bundesrat, constitutional 
organ representing the interests of states, and are scrutinized and 
amended. This is a process of a political arrangement of the budget by 
ruling and opposition parties together with federal government and 
state governments. One of the distinctive features of the deliberation 
比較法文化　第23号（2019）148
of budget by the Bundestag is that the review and revision of it is 
carried out in a very practical business style rather than as a political 
dispute and struggle. This is illustrated, for example, by the fact 
that the whole schedule of the deliberation including the final vote is 
confirmed at the beginning and proceeded without an interruption 
and delay by political reason. It is also notable that the chairman of 
the budget committee of the Bundestag is conventionally served by 
a member of the largest opposition party. Government parties and 
opposition parties usually do not agree on the items of the drafted 
budget neither on how to amend them, but they cooperate on 
colleagues atmosphere in fulfilling their parliamentary responsibility.
　The Bundesrat which once sent its opinion to the Bundestag via 
government after the budget being presented has another opportunity 
to revise it after the Bundestag has voted. However, it usually refrain 
from doing so and admits the budget the amendment of which was 
drawn out by the Bundestag will come to effect.
《Summary》 149


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