“性别预算”的策略框架与评估分析工具:国外的经验

The Strategic Frameworks and Assessment Tools For "Gender Budgeting":Foreign Experience

近20年来,性别预算不仅成为国际社会的实际行动,而且在理论上提出了一系列策略框架与评估分析工具,且形成相对完整的体系。就性别预算的策略框架而言,其内在体系与结构包括:三向分类法、五步法、对预算周期的阶段性分析框架,以及性别预算三阶段分析过程。而性别预算的评估工具则包括支出的分析与收入的分析。对支出的分析工具包括:Diane Elson开发的六个工具,即"六维分析法"、BASS研究法、成本计算方法与能力方法。对收入的分析工具相对较少,主要包括:直接税的分析、间接税的分析、使用费分析以及其他收入分析。

In the last two decades, international community has not but put forward a series of strategic frameworks and analytical tools of gender bu the five-step dgeting ＇s strategic framework, its internal system and only taken practical action for gender budgeting, which form a relatively complete system. In terms structure includes： the three-category approach, approach, an outcomes/results framework for relating budgets to gender equality, and the three stages of gender budgeting. While the assessment tools for gender budgeting consists of expenditure analysis and revenue analysis. The tools for the former include： Diane Elson＇s six tools which can be called ＂six-dimensional analysis＂, the BASS method, costing method, and capability approach. There are relatively few tools for the latter, which include the analysis of direct taxes, indirect taxes, user fees and other incomes.