公共财务管理中的性别预算:文献综述和研究议程  

Gender budgeting in public financial management:a literature review and research agenda

作　　者：托比亚斯·波尔策 伊莎贝拉·诺尔特 约翰·塞瓦尔德 吴小佩(译) 熊缨(审校) Tobias Polzer;Isabella M Nolte;Johann Seiwald;Xiaopei Wu(WU Vienna University of Economics and Business,Austria;Harz University of Applied Sciences,Germany;Austrian Parliamentary Budget Office,Austria;不详)

机构地区：[1]维也纳经济大学组织研究所 [2]哈尔茨应用技术大学公共管理系 [3]奥地利议会预算办公室 [4]南通市人民政府外事办公室 [5]不详

出　　处：《国际行政科学评论（中文版）》2023年第2期156-175,共20页International Review of Administrative Sciences

基　　金：Research England(Strategic Priorities Fund)的支持

摘　　要：性别预算要求在各级政府预算编制过程中考虑性别因素。虽然有关性别预算的文献是跨学科的,涵盖的地域范围也很广,但仍然很零散。本研究通过文献综述来研究当前有关性别预算的论述,并为今后的研究提供思路。综述显示,此前的研究要么侧重于新兴经济体,如印度或南非,要么侧重于欧洲国家。通过构建分析框架,我们发现大多数研究聚焦性别预算的事前阶段,而对事中和事后阶段的研究甚少。此外,由于对性别预算的结果和影响知之甚少,政府也不了解在不同情况下哪些工具最有效。由于性别预算的研究侧重于事前阶段,大多数研究通常是描述性的或是对二手数据进行分析。尽管来自不同学科的学者为性别预算作出了贡献,但仍存在一些“空白点”,尤其是在公共财务会计方面。Gender budgeting calls for including a gender perspective at all levels of governmental budgetary processes.While the literature on gender budgeting is interdisciplinary and covers a wide geographical range,it remains fragmented.This study uses a literature review to examine the current discourse on gender budgeting and to elicit avenues for future research.Our review shows that studies focus either on emerging economies,such as India or South Africa,or on countries in Europe.Drawing on an analytical framework,we find that most studies scrutinize the ex ante stages of gender budgeting,whereas less is known about the concurrent and ex post stages.Moreover,because lttle is known about the outcome and impact of gender budgeting,governments do not know what instruments function best in different settings.Given their ex ante focus,most studies on gender budgeting often either remain descriptive or analyse secondary data.Despite scholars from different disciplines contributing to the field of gender budgeting,several‘blank spots'remain,particularly in public sector accounting.

关 键 词：性别预算 性别友好预算 文献综述 研究议程 

分 类 号：C913.14[经济管理] F810.6[社会学]