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绩效管理视角下的社会性别预算改革

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社会性别预算深入考量预算决策对不同性别群体的影响,有助于促进社会公平与性别平等.浙江温岭创新参与式性别预算之后,社会性别预算改革的推进略显顿挫,仅有个别地方的妇女发展规划对社会性别预算有所提及.笔者认为,通过强化绩效管理,有助于确定财政支出优先次序、评估性别目标的有效性、追踪性别预算成果进展.今后可以考虑从绩效管理视角出发来推动社会性别预算改革,在制度层面进一步健全包含性别统计、性别影响绩效评估、性别审计的性别预算绩效管理制度框架,在技术层面通过执行性别平等资源分配绩效评估、推进社会性别预算绩效评价、编制社会性别预算相关报表来提升性别预算绩效管理水平.
Research on Gender Budget Reform from the Perspective of Performance Management
Gender budgeting contributes to the promotion of social equity and gender equality by providing an in-depth consideration of the impact of budgetary decisions on different gender groups.After the innovation of participatory gender budgeting in Wenling,Zhejiang Province,the advancement of gender budgeting reforms has been somewhat stagnant,with only a few local women's development plans making reference to gender budgeting.In the author's view,strengthening performance management can help prioritize financial expenditures,assess the effectiveness of gender targets,and track the progress of gender budget results.In the future,we can consider promoting gender budget reform from the perspective of performance management.At the institutional level,we can further improve the institutional framework for gender budget performance management,including gender statistics,gender impact performance evaluation and gender audit;at the technical level,we can improve gender budget performance management through the implementation of performance evaluation on the allocation of gender-equal resources,the promotion of performance evaluation on gender budgets,and the compilation of gender budget-related reports.

Gender budgetBudget performance managementModern budget systemGender equalityGender impact performance evaluation

马蔡琛、管艳茹

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南开大学经济学院

社会性别预算 预算绩效管理 现代预算制度 社会性别平等 性别影响绩效评估

国家社会科学基金重大项目中央财经大学人大预算审查监督研究中心2023年招标课题北京支持"双一流"高校建设项目

19ZDA071

2024

中央财经大学学报
中央财经大学

中央财经大学学报

CSTPCDCSSCICHSSCD北大核心
影响因子:1.238
ISSN:1000-1549
年,卷(期):2024.(1)
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