中期财政规划视野中的社会性别预算改革  

Gender Budget Reforms in the Medium-term Fiscal Plan

作　　者：马蔡琛[1] 张莉[1] 

机构地区：[1]南开大学经济学院,天津300071

出　　处：《妇女研究论丛》2015年第2期57-63,共7页Journal of Chinese Women＇s Studies

基　　金：国家社会科学基金重大项目"我国预算绩效指标框架与指标库建设研究"(项目编号:12&ZD198);国家社会科学基金一般项目"我国预算制度的演化与改进研究"(项目号:12BJY134);南开大学百名青年学科带头人培养计划;天津市高等学校创新团队培养计划资助

摘　　要：社会性别预算的实施绩效作为一个渐推渐进的实现过程,应从中期而不是短期的视野来加以判断。社会性别预算与中期财政规划均强调公共政策与预算决策的有机整合,关注预算资源配置的绩效结果。因此,在社会性别预算改革中,应该融入中期财政规划的分析视角,加强社会性别预算与公共政策过程的关联,明确性别平等的中期支出限额,建立中期绩效框架,并涵盖与性别相关的评价指标体系。The practice of gender budgeting is effective when gender budgets are applied incrementally from a long-term fiscal perspective, instead of a short-term perspective. Gender budgets and the long-term fiscal plan both focus on the organic integration of public policy and fiscal decisions and the efficacy of budgetary allocation. Thus, in the gender budget reforms, it is important to incorporate an analysis based on a perspective of long-term fiscal plans, so as to reinforce the relationship between gender budgets and public policy. It is important also to establish a long-term expenditure ceiling on gender equality, and adopt a framework to measure the effectiveness of long-term performance of the expenditures based on indicators that include evaluation of gender related targets.

关 键 词：社会性别预算 中期财政规划 社会性别平等 

分 类 号：C913.68[经济管理]