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.