妇女研究论丛
婦女研究論叢
부녀연구론총
Collection of Women's Studies
2015年
2期
57~63
,共null页
社会性别预算 中期财政规划 社会性别平等
社會性彆預算 中期財政規劃 社會性彆平等
사회성별예산 중기재정규화 사회성별평등
gender budgets; medium-term fiscal plan; gender equality
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。
社會性彆預算的實施績效作為一箇漸推漸進的實現過程,應從中期而不是短期的視野來加以判斷。社會性彆預算與中期財政規劃均彊調公共政策與預算決策的有機整閤,關註預算資源配置的績效結果。因此,在社會性彆預算改革中,應該融入中期財政規劃的分析視角,加彊社會性彆預算與公共政策過程的關聯,明確性彆平等的中期支齣限額,建立中期績效框架,併涵蓋與性彆相關的評價指標體繫。
사회성별예산적실시적효작위일개점추점진적실현과정,응종중기이불시단기적시야래가이판단。사회성별예산여중기재정규화균강조공공정책여예산결책적유궤정합,관주예산자원배치적적효결과。인차,재사회성별예산개혁중,응해융입중기재정규화적분석시각,가강사회성별예산여공공정책과정적관련,명학성별평등적중기지출한액,건립중기적효광가,병함개여성별상관적평개지표체계。
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.