社会性别预算：制度含义、基本特征与行动策略  

Gender Budget:Institution Meaning,Primary Feature and Action Strategy

作　　者：马蔡琛[1] 王思[1] 

机构地区：[1]南开大学经济学院,副教授天津300071

出　　处：《中国行政管理》2010年第10期117-120,共4页Chinese Public Administration

基　　金：“焦作市社会性别反应预算改革研究项目”的资助

摘　　要：社会性别预算的要义在于评估公共预算对男女两性的不同影响,是实现社会性别主流化和财政管理精细化的重要工具。社会性别预算具有法治性、政治性、多样性等基本特征。在中国推广社会性别预算的过程中,需要同现实预算过程有机整合。在具体行动策略上,应提升性别预算的法律地位,提高预算参与度,完善分性别统计制度,对公共支出进行全程动态追踪,进而全面保障社会性别预算的顺利实施。The essence of gender budget is to evaluate the different effects that public budget brings about on different genders, it is a key instrument to achieve the gender mainstreaming and the elaboration of fiscal management. Gender budget is characterized by legality, political nature, variety and involvement. In the process of promoting the gender budget, the organic integration of gender budget and traditional budget is required. In terms of the specific action strategy, it is necessary to enhance the legal status of gender budget, increase the budget participation, improve the system of gender statistics, and track the whole course of public expenditure dynamically, so as to ensure the successful implementment of gender budget comprehensively.

关 键 词：社会性别预算 性别主流化 财政精细化管理 

分 类 号：C913.68[经济管理]