The role of 2010 National Finance is so critical that they can bring up the potential growth and stability of public welfare of this country. Though Korean economy has continued its recovery, some doubts linger on the future status. Therefore, the national finance needs to go on playing an active role. Keeping and sustaining the soundness of National Finance has become one of the important issues, under the given the situation of decreasing tax income caused by low-birth and aging rate and expenditure of public welfare.

Therefore, the National Assembly Budget Office had provided 'Guidelines of Budget Analysis', which is based on examples and experiences that are derived from the analyses of budget and settlement of account in the past, and then published '2010 Budget Bill Analysis' in the beginning of November. Moreover, The NABO has published 'Examination of 2010 Budget Bill in each fields' in order to analyze the effect of national finance towards the national economy according to categories. This report, which arranges the current issues found in the reports from the special committee of budget and account and other standing committees, is based on '2010 Budget Bill Analysis' and 'Analysis in Operation Plan of National Finance, 2009~2013'.

The 1st volume, 'distribution of revenue source plan in each field', arranges in yearly the system of distribution of revenue source on the yearly basis. It also includes gathers progress of revenue source in the past 5 years and the future plan in the coming 5 years. The 2nd volume, 'Reviews on major issues of Government Expenditure in FY 2010 Budget Bill', examines the main issues by classifying each subject into 12 sections (SOC, public health and welfare, education, and R&D etc.)