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Budget can be called the lifeblood of household, business and state. It is an essential factor in modern states to achieve national goals and objectives. In modern states, the ratio of the amount of budget in GNP is in the increasing tendancy as we can see it from Korea. The purpose of this study is to analyse what the differences of budget policies of the two Korean Governments which were expressed in Presidential Budget Addresses during F Y 1975~85 are, and about the specific functions as well. In Chapter Ⅱ, we tried to explain the definition and function of the budget of today. We have analysed, in Chapter Ⅲ, the Presidential Budget Addresses by comparing with the forms, the length and timing. In Chapter Ⅳ, we focused to analyse the basic directions and characteristics of the Addresses. In Chapter Ⅴ, we tried to find the relations between the budget functions and the Addresses. In Chapter Ⅵ, we have reached a conclusion as follows. Firstly, it is necessary form the modern states to secure huge amount of budget to achieve national goals. Secondly, the budget has been studied partially by scholars in the fields of politics, economics and public administration, but recently they concern the necessity of study of budget as a whole. Thirdly by analysing the Presidential Budget Addresses, it may be said that the Government of the Republican Party had emphasized national security and national harmony more, but the Government of Democratic Justice Party has given more priority on economic stabilization, policy-mix, balanced development of country. Fourthly, there are some difficuties in noticing the differences in the contents of Presidential Addresses between the two governments.
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