中国行政管理
中國行政管理
중국행정관리
Chinese Public Administration
2015年
3期
12~15
,共null页
社会性别预算 参与式预算 性别平等 财税改革 焦作试验
社會性彆預算 參與式預算 性彆平等 財稅改革 焦作試驗
사회성별예산 삼여식예산 성별평등 재세개혁 초작시험
gender budgeting, participatory budgeting, gender equality, fiscal and tax reform, pilot reform in Jiaozuo
在性别预算的焦作试验中，结合现代财政制度的建设，探求了其自主推广的路径选择。中国的性别预算改革面临着政策执行效力不佳、公民参与能力有待加强、性别预算分析工具不够完善等问题。就未来发展而言，应从地方试点的推广做起，逐步拓展性别预算的应用范围，并探索性别预算与当前深化财税改革的有效整合。
在性彆預算的焦作試驗中，結閤現代財政製度的建設，探求瞭其自主推廣的路徑選擇。中國的性彆預算改革麵臨著政策執行效力不佳、公民參與能力有待加彊、性彆預算分析工具不夠完善等問題。就未來髮展而言，應從地方試點的推廣做起，逐步拓展性彆預算的應用範圍，併探索性彆預算與噹前深化財稅改革的有效整閤。
재성별예산적초작시험중，결합현대재정제도적건설，탐구료기자주추엄적로경선택。중국적성별예산개혁면림착정책집행효력불가、공민삼여능력유대가강、성별예산분석공구불구완선등문제。취미래발전이언，응종지방시점적추엄주기，축보탁전성별예산적응용범위，병탐색성별예산여당전심화재세개혁적유효정합。
The pilot reform of gender budgeting in Jiaozuo has sought its own path selection combined with the construction of modern fiscal system. The gender budgeting reforms in China face the following problems： policy implementation is not very effective; the civil capacity of participating in budgeting needs promotion; and analytical tools for gender budgeting are inadequate. For future development, starting from generalizing local pilot reforms, we should gradually extend the application range of gender budgeting, and explore the effective integration of gender budgeting and the current deepening of fiscal and tax reform.
