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机构地区:[1]南开大学经济学院,天津300071 [2]全国妇联妇女研究所,北京100730
出 处:《学术交流》2009年第10期129-132,共4页Academic Exchange
基 金:清华大学产业发展与环境治理研究中心(CIDEG)2008年度重大课题项目"财政管理制度改革对基层政府财政能力;事权执行及基础公共服务的影响";张家口市妇联委托项目"中国社会性别预算推进/探索/构建项目"的阶段性研究成果
摘 要:社会性别预算是实现社会性别主流化的重要途径之一。通过社会性别预算,重新审视包括公共预算在内的经济社会政策,对于推动性别平等和公共预算改革具有重要意义。社会性别预算并非要求财政资源在男女两性之间平均分配,而是通过分析预算决策对男女两性的不同影响,对公共预算做出社会性别敏感回应,从而使公共预算满足不同群体的不同需求,是促进社会性别平等和提升预算管理水平的有效手段和途径。社会性别预算在中国的推进,大体有非政府组织主导型、政府财政部门主导型和人大主导型三种路径,在实践中需要循着因地制宜选择试点模式、开展交流培训、健全分性别统计制度等发展路径加以展开。同时,还应从规范法律政策体系,增进预算透明度,加强预算能力建设,搭建合作平台等方面完善相关保障机制。Gender budget is an approach to the realization of gender mainstreaming. Re-examining economic and social policies concerning public budget, through gender budget, has a great meaning for promoting the reform of gender equity and public budget. Gender budget does not require the average distribution of financial resources between man and woman, but evaluates different impact upon men and women by means of analyzing budgets, and then conducts a sensitive respond over public budget, thereby making public budge meet differ- ent demands of various groups, which is an effective way to promote gender equity and budget management. The development of gender budget in China can roughly be led by three ways: non-government organizations, financial departments of government and National People' s Congress. In practice, we should select trial mode, launch exchanges and training and improve statistics system of gender segmentation according to different conditions. At the same time, we should also standardize legal and policy system, enhance the transparen- cy of budget and budgeting capacity, and establish collaborative platform to perfect relative security system.
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