参与式性别预算的理论与实践
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摘要
国外性别预算的发展经历了女性预算时期、国际组织推动下的全球推广时期以及多样化的深入发展时期,其中后两个阶段出现了参与式性别预算的萌芽与初探；而温岭参与式性别预算是当地参与式预算的延伸与拓展,其动力是体制内部的制度创新驱动。性别预算的多元主体可归结为公民社会、政府组织、国际机构三类；其中的学者、人大、党委政府、妇联与具有“参与式”特色的人大代表和基层民众构成温岭实践的主体。国外学者提出了一系列性别预算策略框架,其内在体系与结构包括：三向分类法、五步分析法、对预算周期的阶段性分析框架、性别预算三阶段等；而温岭实践的运行机制和其参与式预算互为依存,或者说依系于参与式预算的基本框架,分为会前预算初审、会中审议表决、会后监督执行三个阶段。国外性别预算的内容包括预算支出和预算收入两部分；温岭实践的内容则仅涉及部分预算支出,可归结为三个层面：针对女性的专项预算支出、与女性关系更密切的预算支出、一般性预算支出。借鉴国外的评估标准与思路,对温岭实践的评估发现,这一基于民主恳谈的创新举措已取得明显成效。而在国际视野下,其实践仍有诸多不足之处,对此,提出要提升参与主体的多元性和审议者的代表性与专业性、完善参与式性别预算周期、扩展参与式性别预算内容、充分利用参与式性别预算审议成果。
Gender budget experiences women budget period, global promotion period under the international organizations' promotion, variety and in-depth development period. The germination and initial exploration of participatory gender budget emerged in the latter two phases. While Wenling's participatory gender budget is an extension of local participatory budget, whose driving force derives from institutional innovation-driven within the system. The multiple subjects of gender budget can be summarized into three categories, namely civil society, government organizations, and international agencies. Academics, the National People's Congress, the party committee and government, women's federations, and deputies to the NPC and the grassroots constitute the main body of Wenling practice. Foreign scholars have put forward a series of strategic frameworks, whose internal system and structure includes: the three-category approach, the five-step approach, an Outcomes/Results Framework for Relating Budgets to Gender Equality, and the three stages of gender budgeting. And the operating mechanisms are interdependent between Wenling practice and local participatory budget. As it were, the former mechanism relies on the framework of the latter, which can be divided into three stages:budget of first instance before congress, deliberation and voting in the congress, and implementation and supervision after the congress. Foreign gender budget's contents include budget expenditure and budget revenue. While Wenling practice only involves part of the budget expenditure, which can be attributed to three levels:budget expenditure specifically for women, budget expenditure more closely related to women, general budget expenditure. Drawing from foreign evaluation criteria and ideas and assessing Wenling practice, this thesis found that this innovative initiative, based on democratic deliberation, has achieved remarkable fruits. Viewed from an international perspective, there are still many inadequacies in this practice. Thus, this thesis proposes to achieve the diversity of its main body and improve its reviewers' representation and professional competency, as well as to perfect the cycle of participatory gender budget. Besides, it also put forwards to extend its content and take full advantages of the deliberation outcome.
Gender budget experiences women budget period, global promotion period under the international organizations' promotion, variety and in-depth development period. The germination and initial exploration of participatory gender budget emerged in the latter two phases. While Wenling's participatory gender budget is an extension of local participatory budget, whose driving force derives from institutional innovation-driven within the system. The multiple subjects of gender budget can be summarized into three categories, namely civil society, government organizations, and international agencies. Academics, the National People's Congress, the party committee and government, women's federations, and deputies to the NPC and the grassroots constitute the main body of Wenling practice. Foreign scholars have put forward a series of strategic frameworks, whose internal system and structure includes: the three-category approach, the five-step approach, an Outcomes/Results Framework for Relating Budgets to Gender Equality, and the three stages of gender budgeting. And the operating mechanisms are interdependent between Wenling practice and local participatory budget. As it were, the former mechanism relies on the framework of the latter, which can be divided into three stages:budget of first instance before congress, deliberation and voting in the congress, and implementation and supervision after the congress. Foreign gender budget's contents include budget expenditure and budget revenue. While Wenling practice only involves part of the budget expenditure, which can be attributed to three levels:budget expenditure specifically for women, budget expenditure more closely related to women, general budget expenditure. Drawing from foreign evaluation criteria and ideas and assessing Wenling practice, this thesis found that this innovative initiative, based on democratic deliberation, has achieved remarkable fruits. Viewed from an international perspective, there are still many inadequacies in this practice. Thus, this thesis proposes to achieve the diversity of its main body and improve its reviewers' representation and professional competency, as well as to perfect the cycle of participatory gender budget. Besides, it also put forwards to extend its content and take full advantages of the deliberation outcome.
引文
1 Nisreen Alami, "Institutionalizing gender responsive budgeting:lessons learned from UNIFEM's programmes", UNIFEM,2008, p.3.
2 Debbie Budlender, "Expectations versus Realities in Gender-responsive budgeting initiatives", South Africa:UNRISD,2005, p.4.
3 Debbie Budlender, "Gender budgets:what's in it for NGOs?", Gender and Development,2002, p.83.
4 Helena Hofbauer, "Gender-Sensitive Budget Analysis:A Tool to Promote Women's Rights",2002, p.99.
5马蔡琛等著,《社会性别预算：理论与实践》,北京.经济科学出版社,2009年版,第36页。
6李兰英、郭彦卿,“社会性别预算：一个独特视角的思考”,当代财经,2008年第5期,第28页。
7 Guy Hewitt & Tanni Mukhopadhyay, "Promoting Gender Equality through Public Expenditure" Gender Budget Make Cents; Understanding gender responsive budgets, London:The Commonwealth Secretariat,2002, p.55.
8 Ebenezer Durojaye & IIze Keevy & Olubayo Oluduro, "Gender budgeting as a tool for advancing women's health needs in Africa", European Journal of Social Sciences,2010, p.20.
9 Guy Hewitt & Tanni Mukhopadhyay, "Promoting Gender Equality through Public Expenditure", Gender Budget Make Cents:Understanding gender responsive budgets, London:The Commonwealth Secretariat,2002, pp.59-60.
10 Ebenezer Durojaye & IIze Keevy & Olubayo Oluduro, "Gender budgeting as a tool for advancing women's health needs in Africa", European Journal of Social Sciences,2010, p.21.
11 Ebenezer Durojaye & IIze Keevy & Olubayo Oluduro, "Gender budgeting as a tool for advancing women's health needs in Africa", European Journal of Social Sciences,2010, pp.21-22.
12闫东玲,“浅谈社会性别主流化与社会性别预算”,《妇女研究丛论》,2007年第1期,第12页。
13张永英,“社会性别主流化中的社会性别预算”,《中华女子学院山东分院学报》,2010年第5期,第7-8页。
14李兰英、郭彦卿,“社会性别预算：一个独特视角的思考”,《当代财经》,200年第5期,第28-29页。
15 Rhonda Sharp & Ray Broomhill, "Budgeting for equality:the Australian experience", Feminist Economics,2002,8(1), p.32.
16 Debbie Budlender, "A Global Assessment of Gender Responsive Budget Initiatives", Gender Budget Make Cents:Understanding gender responsive budgets, London:The Commonwealth Secretariat, 2002, pp.86-88.
17总结以文献下观点：闫东玲,“浅谈社会性别主流化与社会性别预算”,《妇女研究丛论》,2007年1月,第11页；高敬,“社会保障性别预算研究”,天津财经大学,2009年5月,第28页。
18马蔡琛等.社会性别预算：理论与实践[M].经济科学出版社,2009,10：44-46。
19马蔡琛等著,《社会性别预算：理论与实践》,北京.经济科学出版社,2009年版,第191-202页。
20郭夏娟、吕晓敏,“参与式性别预算：来自温岭的探索”,妇女研究论丛,2012年第1期,第35-36页。
21 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, pp.87-89.
22参见UNFPA & UNIFEM, Gender Responsive Budgeting and Women's Reproductive Rights:A Resource Pack, New York:UNFRA & UNIFEM,2006, pp.57-58; Debbie Budlender & Guy Hewiit, Engendering Budgets: A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, pp.90-101.
23 Diane Elson, "Gender Responsive Budget Initiatives:Key Dimensions and Practical Examples", Gender Budget Initiatives:Strategies, concepts and experiences, New York:UNIFEM,2002, pp.18-19.
24 Sheila Quinn, Gender budgeting:Practical implementation, Council of Europe,2009, pp:16-20.
25张永英,“社会性别主流化中的社会性别预算”,《中华女子学院山东分院学报》,2010年第5期,第8-9页。
26张永英,“社会性别主流化中的社会性别预算”,《中华女子学院山东分院学报》,2010年第5期,第9页；高敬,“社会保障性别预算研究”,天津财经大学,2009年5月,第12页。
27郭夏娟、吕晓敏,“‘性别预算’的策略框架与评估分析工具：国外的经验”,《中华女子学院学报》,2010年第4期,第58-60页。
28马蔡琛等著,《社会性别预算：理论与实践》,北京.经济科学出版社,2009版,第179-183页。
29 Diane Elson, "Integrating gender into government budgets within a context of economic reform". Gender Budget Make Cents:Understanding gender responsive budgets, London:The Commonwealth Secretariat,2002, pp.30-47.
30总结以下文献观点:Mascha Madoerin, Gender-responsive budgeting initiatives in Switzerland: Work in progress, Switzerland:Federal office for Gender Equality,2007; Sheila Quinn, Gender budgeting:Practical implementation, Council of Europe,2009, pp.22-25.
31 UNFPA & UNIFEM, Gender Responsive Budgeting and Women's Reproductive Rights:A Resource Pack, New York:UNFRA & UNIFEM,2006, p.63。
32总结以下文献观点:Sheila Quinn, Gender budgeting:Practical implementation, Council of Europe, 2009, pp.33-34; Tindara Addabbo, Capability Approach and Gender Budgeting:Methodological issue and applications, Italy:University of Modena and Reggio Emilia,2008.
33总结以下文献观点:Guy Hewitt & Tanni Mukhopadyay, "Promoting gender equality through public expenditure", Gender-budgets make cents:understanding gender responsive budgets,2003, pp.78-80; Marilyn Marks Rubin & John R. Bartle, "Intergrating Gender into Government Budgets: A New Perspective", Public Administration Review,2005,65(3), pp.266-268.
34总结以下文献观点：马蔡琛、王思,“‘金砖四国’社会性别预算的比较与启示”,《云南社会科学》,2010年第6期,第107页；张永英,“社会性别主流化中的社会性别预算”,《中华女子学院山东分院学报》,2010年第5期,第10页；高敬,“社会保障性别预算研究”,天津财经大学,2009年5月,第14-15页。
35郭夏娟、吕晓敏,“‘性别预算’的策略框架与评估分析工具：国外的经验”,《中华女子学院学报》,2010年第4期,第60-62页。
36 Natasha Borges Sugiyama, Gendered Budget Work in the Americas:Selected Country Experiences, 2002, pp.23-24.
37 Ritu Dewan, Gender, Poverty and Development:Gender Sensitive Budgeting and Other 'Best Practices', Mumbai:Univversity of Mumbai,2004, p.16.
38 Catharina Schmitz, Gender responsive budgeting in the Nordic Counteies, p.11.
39 Marilyn Marks Rubin & John R. Bartle, "Intergrating Gender into Government Budgets:A New Perspective", Public Administration Review,2005,65(3), p.263.
40 Guy Hewitt & Tanni Mukhopadhyay, "Promoting Gender Equality Through Public Expenditure", Gender Budget Make Cents,2003, p.73.
41 Elisabeth Klatzer & Katharina Mader, Expanding the theoretical foundations and methodologies approach of gender budgeting:feminist democratic implications,2008, p.5.
42 Debbie Budlender, "Gender budgets:what's in it for NGOs?", Gender and Development,2002, 10(3), p.87.
43 Guy Hewitt, Tanni Mukhopadhyay.2002. Promoting Gender Equality Through Public Expenditure. Gender Budget Make Cents:74.
44 Nisreen Alami, Institutionalizing gender responsive budgeting:lessons learned from UNIFEM's programmes,2008, p.5.
45总结以下文献观点：马蔡琛、王思,“‘金砖四国’社会性别预算的比较与启示”,《云南社会科学》,2010年第6期,第104-106页；马蔡琛、季仲赟,“社会性别预算的典型模式及其启示”,《现代财经》,2009年第10期,第19-22页；高敬,“社会保障性别预算研究”,天津财经大学,2009年5月,第12-17页；季仲斌,“社会性别预算：理论、实践与路径选择”,中国社会科学院研究生院,2009年4月,第29-39页；王秀华,“社会性别反应预算概述”,《合作经济与科技》,2008年8月,第113页；马蔡琛等,“社会性别反应预算的演进与启示：基于国际比较视角的考察”,《广东社会科学》,2008年第5期：闫东玲,“浅谈社会性别主流化与社会性别预算”,《妇女研究丛论》,2007年第1期,第12-14页；王秀华,“建立中国性别预算的探讨”,河北经贸大学,2011年4月,第11-18页。
46马蔡琛、王丽、季仲赞,“初论社会性别反应预算及其在中国的推广”,《中央财经大学学报》,2009年第3期,第2-3页。
47总结以下文献观点：马蔡琛,“再论社会性别预算在中国的推广：基于焦作和张家口项目试点的考察”,《中央财经大学学报》,2010年第8期,第2-4页；张永英,“社会性别主流化中的社会性别预算”,《中华女子学院山东分院学报》,2010年第5期,第10-11页；李红梅,“社会性别预算中的参与式管理问题研究”,天津财经大学,2010年5月,第39-48页；高敬,“社会保障性别预算研究”,天津财经大学,2009年5月,第39-40页；季仲赟,“社会性别预算：理论、实践与路径选择”,中国社会科学院研究生院,2009年4月,第49-59页。
48参见：史雪莲,“温岭市温峤镇参与式性别预算(2010)实施报告”,世界与中国研究所网站,2010年6月；王秀华,“建立中国性别预算的探讨”,河北经贸大学,2011年4月,第25页。
49郭夏娟、吕晓敏,“参与式性别预算：来自温岭的探索”,《妇女研究论丛》,2012年第1期。
50参见：文小才,“中国开展社会性别预算的障碍与对策”,《河南工程学院学报(社会科学版)》,2011年第1期,第26-27页；马蔡琛、季仲赞,“中国社会性别预算推广中的机遇和挑战”,《甘肃社会科学》,2010年第3期,第189-190页。
51总结以下文献观点：文小才,“中国开展社会性别预算的障碍与对策”,《河南工程学院学报(社会科学版)》,2011年第1期,第27-29页；马蔡琛、王思,“社会性别预算：制度含义、基本特征与行动策略”,《中国行政管理》,2010年第10期,第118-120页；高敬,“社会保障性别预算研究”,天津财经大学,2009年5月,第29-36页；季仲赞,“社会性别预算：理论、实践与路径选择”,中国社会科学院研究生院,2009年4月,第63-66页：凌岚等,“社会性别预算刍议——从经济发展的视角”,天津财经大学经济学院,第64-66页；李兰英、郭彦卿,“社会性别预算：一个独特视角的思考”,《当代财经》,2008年第5期,第29-30页；闫东玲,“浅谈社会性别主流化与社会性别预算”,《妇女研究丛论》,2007年第1期,第15页。
52参见:Angela Kwinji, "CURRENT APPROACHES OF INCLUSIVENESS AND PARTICIPATORY GENDER BUDGETING: THE ZIMBABWEAN EXPERIENCES",2009; Nicholas Adamtey, "Participatory Gender Budgeting in Ghana", Compilation of PB experiences from Team members,2009.
53参见：马蔡琛、李红梅,“社会性别预算中的公民参与——基于社会性别预算和参与式预算的考察”,《学术论坛》,2010年第12期,第130-133页；李红梅,“社会性别预算中的参与式管理问题研究”,天津财经大学,2010年5月。
54参见：李红梅,“社会性别预算中的参与式管理问题研究”,天津财经大学,2010年5月,第39-48页；马蔡琛等著,《社会性别预算：理论与实践》,北京“.经济科学出版社,2009版,第138-151页。
55 Valerie Duquette, "Full-Fledged Gender Inclusion in Participatory Budgeting in Villa E1 Salvador:Participation, Representation and political Equality", Canada:University of British Columbia,2010, p.32.
56 Valerie Duquette, "Full-Fledged Gender Inclusion in Participatory Budgeting in Villa E1 Salvador:Participation, Representation and political Equality", Canada:University of British Columbia,2010, p.33.
57 Valerie Duquette, "Full-Fledged Gender Inclusion in Participatory Budgeting in Villa El Salvador:Participation, Representation and political Equality", Canada:University of British Columbia,2010, pp.86-93.
58 Debbie Budlender & Rhonda Sharp, How to do a gender-sensitive budget analysis:Contemporary research and practice, London:The Commonwealth Secretariat,1998, p.9.
59 Imraan Valodia, "Engendering the public sector:An example from the women's budget initiative in South Africa", Journal of International Development,1998, p.994.
60 Debbie Budlender, "The Women's Budget", Agenda No.33,1997, p.37.
61 Debbie Budlender & Rhonda Sharp, How to do a gender-sensitive budget analysis:Contemporary research and practice, London:The Commonwealth Secretariat,1998, p.5; Rhonda Sharp & Ray Broomhill, "Budgeting for equality:the Australian experience", Feminist Economics,2002, p.25.
62 Helena Hofbauer, "Gender-Sensitive Budget Analysis:A Tool to Promote Women's Rights",2002, p.99.
7 Debbie Budlender, "Expectations versus Realities in Gender-responsive budgeting initiatives", South Africa:UNRISD,2005, p.4.
64 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.7.
65 Emmanuel Bothlhale, "Gender-responsive budgeting:The case for Botswana", Development Southern Africa,2011, Vol.28 No.1, p.62.
66 Debbie Budlender, "The Women's Budget", Agenda No.33,1997, p.37.
67 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.7.
68 Debbie Budlender, "Expectations versus Realities in Gender-responsive budgeting initiatives", South Africa:UNRISD,2005, p.4.
69 Sheila Quinn, Gender budgeting:Practical implementation, Council of Europe,2009, pp.20.
70 Sheila Quinn, Gender budgeting:Practical implementation, Council of Europe,2009, pp.21.
71 Donna St. Hill, "United Kingdom:A Focus on taxes and Benefits", Gender Budget Make More Cents:Country Studies and Good Practice, London:The Commonwealth Secretariat,2002, p.175.
72潘基文,“两性平等观点纳入制订、执行和评价国家政策和方案主流的进展,尤其注重为两性平等和赋权妇女筹措资金”,2007年12月,第7页。
73 Rhonda Sharp & Ray Broomhill, "Budgeting for equality:The Australian experience", Feminist Economics,2002, p.32.
74 Debbie Budlender, "Expectations versus Realities in Gender-responsive budgeting initiatives", South Africa:UNRISD,2005, p.5.
75 Rhonda Sharp & Sanjugta Vas Dev, "Bridging gap between gender analysis and gender-responsive budgets:Key lessons from a pilot project in the Republic of The Marshall Islands", South Australia:Hawke Research Institute,2004, pp.2-6.
76性别主流化(Gender mainstraeaming)是政策过程的重构、改进、完善和评价,通过行动者参与决策过程,将性别平等的视角纳入到各个层面及阶段的政策中。
77 Supriya Akerkar, Gender and Participation:Overview Report, Institute of Development Studies, 2001, p.1.
78 Rebecca Pearl, "The Andean Region:A multi-country programme", Gender Budget Make More Cents: Country Studies and Good Practice, London:The Commonwealth Secretariat,2002, p.39.
79 Elaine Zuckerman, "An Introduction to Gender Budget Initiatives",2005, P.2.
80 Kezia Lavan, "Discussion Paper:Towards Gender-Sensitive Participatory Budgeting",2006, pp.10-11.
81 Valerie Duquette, "Full-Fledged Gender Inclusion in Participatory Budgeting in Villa E1 Salvador:Participation, Representation and political Equality", Canada:University of British Columbia,2010, pp.32-34.
82参见:Debbie Budlender, "A profile of country activities". Gender Budget Make Cents: Understanding gender responsive budgets, London:The Commonwealth Secretariat,2002, p.147;马蔡琛等著,《社会性别预算：理论与实践》,北京.经济科学出版社,2009年版,第77页。
83 Stephanie Blackman, Gender Budgets Brochure, http://www.gender-budgets.org.
84第四次世界妇女大会,《北京行动纲要》,1995年,第133页。
85根据下文统计:Debbie Budlender, "A profile of country activities", Gender Budget Make Cents: Understanding gender responsive budgets, London:The Commonwealth Secretariat,2002, pp.132-164.
86 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.9.
87参见:Stephanie Blackman, Gender Budgets Brochure, http://ww.gender-budgets.org; Guy Hewitt, "The Commonwealth Secretariat:The role of external agencies", Gender Budget Make More Cents: Country Studies and Good Practice, London:The Commonwealth Secretariat,2002, p.14.
88参见:Stephanie Blackman, Gender Budgets Brochure, http://ww.gender-budgets.org; UNIFEM, "UNIFEM's Work in Support of Gender Responsive Budgeting", New York, p2.
89 Stephanie Blackman, Gender Budgets Brochure, http://ww.gender-budgets.org.
90 Diane Elson, "Engendering Government Budgets in the Context of Globalization", International Feminist Journal of Politics,2004, p.632.
91 Natasha Borges Sugiyama, "Gendered Budget Work in the Americas:Selected Country Experiences",2002, p.14.
92 Valerie Duquette, "Full-Fledged Gender Inclusion in Participatory Budgeting in Villa El Salvador:Participation, Representation and political Equality", Canada:University of British Columbia,2010, pp.87-90.
93 Guy Hewitt, "The Commonwealth Secretariat:The role of external agencies", Gender Budget Make More Cents:Country Studies and Good Practice, London:The Commonwealth Secretariat,2002, p.13.
94 UNIFEM, UNIFEM's Work on Gender-Responsive Budgeting, New York,2010, p.5.
95马蔡琛等著,《社会性别预算：理论与实践》,北京.经济科学出版社,2009年版,第61-62页。
96 UNIFEM, "UNIFEM's Work in Support of Gender Responsive Budgeting", p3.
97 Elisabeth Klatzer, "The integration of Gender Budgeting in Performance-Based Budgeting", 2008, p12.
98 Nicholas Adamtey, "Participatory Gender Budgeting in Ghana", Compilation of PB experiences from Team members,2009, p.42.
81马蔡琛等著,《社会性别预算：理论与实践》,北京.经济科学出版社,2009年版,第138页。
100马蔡琛等著,《社会性别预算：理论与实践》,北京.经济科学出版社,2009年版,第140-143页。
101马蔡琛,“再论社会性别预算在中国的推广：基于焦作和张家口项目试点的考察”,《中央财经大学学报》,2010年第8期,第2页。
102焦作市人民政府办公室,《焦作市本级财政社会性别反应预算管理试行办法》,2009年2月。
103马蔡琛,“再论社会性别预算在中国的推广：基于焦作和张家口项目试点的考察”,《中央财经大学学报》,2010年第8期,第2-4页。
104上海市妇联,《上海妇女儿童发展“十二五”规划》,2011年12月。
105福建妇女网,台湾专家为厦门市“性别预算”模式推动出谋献策,2011-11-28。
106温岭市人大常委会办公室：“温岭参与式预算的基本做法及成效”,温岭人大网站,2010年,第1页。
107关于温岭参与式预算的发展阶段还有其他观点,如温岭市人大将其划分为以下三个阶段：试点坚持与成熟阶段(2005-2007年)、稳步扩面与推广阶段(2008-2010年)、不断规范与完善阶段(2011年开始)。
108李景鹏,“建立民主恳谈和民主决策的新机制”,《民主恳谈：温岭人的创造》,北京.中央编译出版社,2005年版,第9页。
109资料来源：台湾中研院政治所筹备处副研究员徐斯俭于2011年3月30日在浙江大学所作的题为“在治理改革走向民主?：浙江温岭乡镇人大参与式预算之个案研究”。
110温岭市人大常委会办公室：“温岭参与式预算的基本做法及成效”,温岭人大网站,2010年,第2-5页。
111资料来源：对温岭市人大常委会财政经济工作委员会主任何培根、温峤镇人大主席江志强的访谈,2011年3月16日。
112 Debbie Budlender, "Expectations versus Realities in Gender-Responsive Budget Initiatives", Switzerland:UNRISD,2005, p.30.
113 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.18.
114马蔡琛著,《社会性别预算：理论与实践》,北京.经济科学出版社,2009年版,第83页。
115 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, pp.53-77.
116 Donna St. Hill, "United Kingdom:A Focus on taxes and benefits", Gender Budget Make More Cents:Country Studies and Good Practice, London:The Commonwealth Secretariat,2002, pp.171-172.
117 Ebenezer Durojaye, "Gender Budgeting as a Tool for Advancing Women's Health Needs in Africa", European Journal of Social Sciences,2010, p.23.
118 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.59.
119 Debbie Budlender, "A Global Assessment of Gender Responsive Budget Initiatives", Gender Budget Make Cents,2002, p.100.
120 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.63.
121 Debbie Budlender, "A Global Assessment of Gender Responsive Budget Initiatives", Gender Budget Make Cents:Understanding gender responsive budgets, London:The Commonwealth Secretariat, 2002, p.101.
122 Debbie Budlender, "A Global Assessment of Gender Responsive Budget Initiatives", Gender Budget Make Cents:Understanding gender responsive budgets, London:The Commonwealth Secretariat, 2002, p.101; Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat, 2003, p.64.
123 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.66.
124 Rhonda Sharp & Ray Broomhill, "Budgeting for equality:The Australian experience", Feminist Economics,2002, p.39.
125 Debbie Budlender & Janine Hicks & Lisa Vetten, "South Africa:Expanding into diverse initiatives", Gender Budget Make More Cents:Country Studies and Good Practice, London:The Commonwealth Secretariat,2002, p.152.
126 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners' Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.73.
127 Guy Hewitt, "The Commonwealth Secretariat:The role of external agencies", Gender Budget Make More Cents:Country Studies and Good Practice, London:The Commonwealth Secretariat,2002, p.14.
128 Debbie Budlender, "A Global Assessment of Gender Responsive Budget Initiatives", Gender Budget Make Cents:Understanding gender responsive budgets, London:The Commonwealth Secretariat, 2002, p.92.
134 Rhonda Sharp的三向分类法是首个有广泛共识的性别预算框架,我们在后文借用此框架分析性别预算的内容,在此不做过多介绍。
135参见：UNFPA & UNIFEM, Gender Responsive Budgeting and Women's Reproductive Rights:A Resource Pack, New York:UNFRA & UNIFEM,2006, pp.57-58; Debbie Budlender & Guy Hewiit, Engendering Budgets: A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, pp.90-101.
136 Diane Elson, "Gender Responsive Budget Initiatives:Key Dimensions and Practical Examples", Gender Budget Initiatives:Strategies, Concepts and Experiences, New York:UNIFEM,2002, pp.18-19.
137 Sheila Quinn, Gender budgeting:Practical implementation, Council of Europe,2009, pp:16-20.
144中共温峤镇委员会、温峤镇人民政府,《温峤镇2010年财政参与式预算资料汇编》,2010年5月,第38页。
145 Debbie Budlender, "Expectations versus realities in gender-responsive budget initiatives", South Africa:UNRISD,2005, p.4.
146 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.87.
147 Debbie Budlender & Rhonda Sharp, How to do a gender-sensitive budget analysis:Contemporary research and practice, London:The Commonwealth Secretariat,1998, p.10.
148 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, pp.87-89.
149 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.89.
150参见：Guy Hewitt & Tanni Mukhopadhyay, Promoting Gender Equality Through Public Expenditure. Gender Budget Make Cents:Understanding gender responsive budgets, London:The Commonwealth Secretariat,2002, pp.78-80; Marilyn Marks Rubin & John R. Bartle, Integrating Gender into Government Budgets:A New Perspective, Public Administration Review,2005, pp.266-268.
151 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.104.
152资料来源：对温峤镇人大主席江志强、新河镇人大副主席赵利康的访谈,2011年3月16日。
153资料来源：温峤镇2012年财政预算民主恳谈会性别预算专题会议记录。
154例如：Alka Parikh, Sarthi Acharya, Maithreyi Krishnaraj. "Gender Budgeting Analysis:A Study in Maharashtra's Agriculture", Economic and Political Weekly,2004(4); Vibhuti Patel, "Cities, Gender Budgeting and Civic Governance", Mumbai:SNDT Women's University,2007; Margit Schratzenstaller, "Gender Budgeting in Austria". CESifo DICE Report,2008
155 Rhonda Sharp & Ray Broomhill, "Budgeting for equality:The Australian experience", Feminist Economics,2002,8(1).
156 Elisabeth Klatzer & Margit Schratzenstaller & Birgit Buchinger & Nicole Schaffer, Gender Budgeting in the Constitution:A Look at Formal and Real Conditions in Austria, IPG,2010(2).
159马蔡琛著,《社会性别预算：理论与实践》,北京.经济科学出版社,2009年版,第201页。
160陈钢在温峤镇2012年参与式性别预算民主恳谈会上提到：“农民健康体检15万太少,农民健康意识淡薄,检查不准,是否增加项目,包括男性与女性”。
161林宗旺在温峤镇2011年参与式性别预算民主恳谈会上提出：“对妇女这块培训经费能否多投入一些”。
162陈元方在新河镇2011年参与式性别预算民主恳谈会上提出：“农村老年人的托老问题,可以减轻妇女压力”。
163在访谈中了解到,温峤镇2010年的恳谈者有66位,村妇女主任有40多位
164资料来源：对温峤镇人大主席江志强的访谈(2011年3月16日)
165参见：郭夏娟、吕晓敏,“性别预算”的策略框架与评估工具：国外的经验,中华女子学院学报,2010(4)：60-62。
166 Diane Elson, "Gender Responsive Budget Initiatives:Key Dimensions and Practical Examples" Gender Budget Initiatives:Strategies, concepts and experiences, New York:UNIFEM,2002, pp.18-19.
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2 Debbie Budlender, "Expectations versus Realities in Gender-responsive budgeting initiatives", South Africa:UNRISD,2005, p.4.
3 Debbie Budlender, "Gender budgets:what's in it for NGOs?", Gender and Development,2002, p.83.
4 Helena Hofbauer, "Gender-Sensitive Budget Analysis:A Tool to Promote Women's Rights",2002, p.99.
5马蔡琛等著,《社会性别预算：理论与实践》,北京.经济科学出版社,2009年版,第36页。
6李兰英、郭彦卿,“社会性别预算：一个独特视角的思考”,当代财经,2008年第5期,第28页。
7 Guy Hewitt & Tanni Mukhopadhyay, "Promoting Gender Equality through Public Expenditure" Gender Budget Make Cents; Understanding gender responsive budgets, London:The Commonwealth Secretariat,2002, p.55.
8 Ebenezer Durojaye & IIze Keevy & Olubayo Oluduro, "Gender budgeting as a tool for advancing women's health needs in Africa", European Journal of Social Sciences,2010, p.20.
9 Guy Hewitt & Tanni Mukhopadhyay, "Promoting Gender Equality through Public Expenditure", Gender Budget Make Cents:Understanding gender responsive budgets, London:The Commonwealth Secretariat,2002, pp.59-60.
10 Ebenezer Durojaye & IIze Keevy & Olubayo Oluduro, "Gender budgeting as a tool for advancing women's health needs in Africa", European Journal of Social Sciences,2010, p.21.
11 Ebenezer Durojaye & IIze Keevy & Olubayo Oluduro, "Gender budgeting as a tool for advancing women's health needs in Africa", European Journal of Social Sciences,2010, pp.21-22.
12闫东玲,“浅谈社会性别主流化与社会性别预算”,《妇女研究丛论》,2007年第1期,第12页。
13张永英,“社会性别主流化中的社会性别预算”,《中华女子学院山东分院学报》,2010年第5期,第7-8页。
14李兰英、郭彦卿,“社会性别预算：一个独特视角的思考”,《当代财经》,200年第5期,第28-29页。
15 Rhonda Sharp & Ray Broomhill, "Budgeting for equality:the Australian experience", Feminist Economics,2002,8(1), p.32.
16 Debbie Budlender, "A Global Assessment of Gender Responsive Budget Initiatives", Gender Budget Make Cents:Understanding gender responsive budgets, London:The Commonwealth Secretariat, 2002, pp.86-88.
17总结以文献下观点：闫东玲,“浅谈社会性别主流化与社会性别预算”,《妇女研究丛论》,2007年1月,第11页；高敬,“社会保障性别预算研究”,天津财经大学,2009年5月,第28页。
18马蔡琛等.社会性别预算：理论与实践[M].经济科学出版社,2009,10：44-46。
19马蔡琛等著,《社会性别预算：理论与实践》,北京.经济科学出版社,2009年版,第191-202页。
20郭夏娟、吕晓敏,“参与式性别预算：来自温岭的探索”,妇女研究论丛,2012年第1期,第35-36页。
21 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, pp.87-89.
22参见UNFPA & UNIFEM, Gender Responsive Budgeting and Women's Reproductive Rights:A Resource Pack, New York:UNFRA & UNIFEM,2006, pp.57-58; Debbie Budlender & Guy Hewiit, Engendering Budgets: A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, pp.90-101.
23 Diane Elson, "Gender Responsive Budget Initiatives:Key Dimensions and Practical Examples", Gender Budget Initiatives:Strategies, concepts and experiences, New York:UNIFEM,2002, pp.18-19.
24 Sheila Quinn, Gender budgeting:Practical implementation, Council of Europe,2009, pp:16-20.
25张永英,“社会性别主流化中的社会性别预算”,《中华女子学院山东分院学报》,2010年第5期,第8-9页。
26张永英,“社会性别主流化中的社会性别预算”,《中华女子学院山东分院学报》,2010年第5期,第9页；高敬,“社会保障性别预算研究”,天津财经大学,2009年5月,第12页。
27郭夏娟、吕晓敏,“‘性别预算’的策略框架与评估分析工具：国外的经验”,《中华女子学院学报》,2010年第4期,第58-60页。
28马蔡琛等著,《社会性别预算：理论与实践》,北京.经济科学出版社,2009版,第179-183页。
29 Diane Elson, "Integrating gender into government budgets within a context of economic reform". Gender Budget Make Cents:Understanding gender responsive budgets, London:The Commonwealth Secretariat,2002, pp.30-47.
30总结以下文献观点:Mascha Madoerin, Gender-responsive budgeting initiatives in Switzerland: Work in progress, Switzerland:Federal office for Gender Equality,2007; Sheila Quinn, Gender budgeting:Practical implementation, Council of Europe,2009, pp.22-25.
31 UNFPA & UNIFEM, Gender Responsive Budgeting and Women's Reproductive Rights:A Resource Pack, New York:UNFRA & UNIFEM,2006, p.63。
32总结以下文献观点:Sheila Quinn, Gender budgeting:Practical implementation, Council of Europe, 2009, pp.33-34; Tindara Addabbo, Capability Approach and Gender Budgeting:Methodological issue and applications, Italy:University of Modena and Reggio Emilia,2008.
33总结以下文献观点:Guy Hewitt & Tanni Mukhopadyay, "Promoting gender equality through public expenditure", Gender-budgets make cents:understanding gender responsive budgets,2003, pp.78-80; Marilyn Marks Rubin & John R. Bartle, "Intergrating Gender into Government Budgets: A New Perspective", Public Administration Review,2005,65(3), pp.266-268.
34总结以下文献观点：马蔡琛、王思,“‘金砖四国’社会性别预算的比较与启示”,《云南社会科学》,2010年第6期,第107页；张永英,“社会性别主流化中的社会性别预算”,《中华女子学院山东分院学报》,2010年第5期,第10页；高敬,“社会保障性别预算研究”,天津财经大学,2009年5月,第14-15页。
35郭夏娟、吕晓敏,“‘性别预算’的策略框架与评估分析工具：国外的经验”,《中华女子学院学报》,2010年第4期,第60-62页。
36 Natasha Borges Sugiyama, Gendered Budget Work in the Americas:Selected Country Experiences, 2002, pp.23-24.
37 Ritu Dewan, Gender, Poverty and Development:Gender Sensitive Budgeting and Other 'Best Practices', Mumbai:Univversity of Mumbai,2004, p.16.
38 Catharina Schmitz, Gender responsive budgeting in the Nordic Counteies, p.11.
39 Marilyn Marks Rubin & John R. Bartle, "Intergrating Gender into Government Budgets:A New Perspective", Public Administration Review,2005,65(3), p.263.
40 Guy Hewitt & Tanni Mukhopadhyay, "Promoting Gender Equality Through Public Expenditure", Gender Budget Make Cents,2003, p.73.
41 Elisabeth Klatzer & Katharina Mader, Expanding the theoretical foundations and methodologies approach of gender budgeting:feminist democratic implications,2008, p.5.
42 Debbie Budlender, "Gender budgets:what's in it for NGOs?", Gender and Development,2002, 10(3), p.87.
43 Guy Hewitt, Tanni Mukhopadhyay.2002. Promoting Gender Equality Through Public Expenditure. Gender Budget Make Cents:74.
44 Nisreen Alami, Institutionalizing gender responsive budgeting:lessons learned from UNIFEM's programmes,2008, p.5.
45总结以下文献观点：马蔡琛、王思,“‘金砖四国’社会性别预算的比较与启示”,《云南社会科学》,2010年第6期,第104-106页；马蔡琛、季仲赟,“社会性别预算的典型模式及其启示”,《现代财经》,2009年第10期,第19-22页；高敬,“社会保障性别预算研究”,天津财经大学,2009年5月,第12-17页；季仲斌,“社会性别预算：理论、实践与路径选择”,中国社会科学院研究生院,2009年4月,第29-39页；王秀华,“社会性别反应预算概述”,《合作经济与科技》,2008年8月,第113页；马蔡琛等,“社会性别反应预算的演进与启示：基于国际比较视角的考察”,《广东社会科学》,2008年第5期：闫东玲,“浅谈社会性别主流化与社会性别预算”,《妇女研究丛论》,2007年第1期,第12-14页；王秀华,“建立中国性别预算的探讨”,河北经贸大学,2011年4月,第11-18页。
46马蔡琛、王丽、季仲赞,“初论社会性别反应预算及其在中国的推广”,《中央财经大学学报》,2009年第3期,第2-3页。
47总结以下文献观点：马蔡琛,“再论社会性别预算在中国的推广：基于焦作和张家口项目试点的考察”,《中央财经大学学报》,2010年第8期,第2-4页；张永英,“社会性别主流化中的社会性别预算”,《中华女子学院山东分院学报》,2010年第5期,第10-11页；李红梅,“社会性别预算中的参与式管理问题研究”,天津财经大学,2010年5月,第39-48页；高敬,“社会保障性别预算研究”,天津财经大学,2009年5月,第39-40页；季仲赟,“社会性别预算：理论、实践与路径选择”,中国社会科学院研究生院,2009年4月,第49-59页。
48参见：史雪莲,“温岭市温峤镇参与式性别预算(2010)实施报告”,世界与中国研究所网站,2010年6月；王秀华,“建立中国性别预算的探讨”,河北经贸大学,2011年4月,第25页。
49郭夏娟、吕晓敏,“参与式性别预算：来自温岭的探索”,《妇女研究论丛》,2012年第1期。
50参见：文小才,“中国开展社会性别预算的障碍与对策”,《河南工程学院学报(社会科学版)》,2011年第1期,第26-27页；马蔡琛、季仲赞,“中国社会性别预算推广中的机遇和挑战”,《甘肃社会科学》,2010年第3期,第189-190页。
51总结以下文献观点：文小才,“中国开展社会性别预算的障碍与对策”,《河南工程学院学报(社会科学版)》,2011年第1期,第27-29页；马蔡琛、王思,“社会性别预算：制度含义、基本特征与行动策略”,《中国行政管理》,2010年第10期,第118-120页；高敬,“社会保障性别预算研究”,天津财经大学,2009年5月,第29-36页；季仲赞,“社会性别预算：理论、实践与路径选择”,中国社会科学院研究生院,2009年4月,第63-66页：凌岚等,“社会性别预算刍议——从经济发展的视角”,天津财经大学经济学院,第64-66页；李兰英、郭彦卿,“社会性别预算：一个独特视角的思考”,《当代财经》,2008年第5期,第29-30页；闫东玲,“浅谈社会性别主流化与社会性别预算”,《妇女研究丛论》,2007年第1期,第15页。
52参见:Angela Kwinji, "CURRENT APPROACHES OF INCLUSIVENESS AND PARTICIPATORY GENDER BUDGETING: THE ZIMBABWEAN EXPERIENCES",2009; Nicholas Adamtey, "Participatory Gender Budgeting in Ghana", Compilation of PB experiences from Team members,2009.
53参见：马蔡琛、李红梅,“社会性别预算中的公民参与——基于社会性别预算和参与式预算的考察”,《学术论坛》,2010年第12期,第130-133页；李红梅,“社会性别预算中的参与式管理问题研究”,天津财经大学,2010年5月。
54参见：李红梅,“社会性别预算中的参与式管理问题研究”,天津财经大学,2010年5月,第39-48页；马蔡琛等著,《社会性别预算：理论与实践》,北京“.经济科学出版社,2009版,第138-151页。
55 Valerie Duquette, "Full-Fledged Gender Inclusion in Participatory Budgeting in Villa E1 Salvador:Participation, Representation and political Equality", Canada:University of British Columbia,2010, p.32.
56 Valerie Duquette, "Full-Fledged Gender Inclusion in Participatory Budgeting in Villa E1 Salvador:Participation, Representation and political Equality", Canada:University of British Columbia,2010, p.33.
57 Valerie Duquette, "Full-Fledged Gender Inclusion in Participatory Budgeting in Villa El Salvador:Participation, Representation and political Equality", Canada:University of British Columbia,2010, pp.86-93.
58 Debbie Budlender & Rhonda Sharp, How to do a gender-sensitive budget analysis:Contemporary research and practice, London:The Commonwealth Secretariat,1998, p.9.
59 Imraan Valodia, "Engendering the public sector:An example from the women's budget initiative in South Africa", Journal of International Development,1998, p.994.
60 Debbie Budlender, "The Women's Budget", Agenda No.33,1997, p.37.
61 Debbie Budlender & Rhonda Sharp, How to do a gender-sensitive budget analysis:Contemporary research and practice, London:The Commonwealth Secretariat,1998, p.5; Rhonda Sharp & Ray Broomhill, "Budgeting for equality:the Australian experience", Feminist Economics,2002, p.25.
62 Helena Hofbauer, "Gender-Sensitive Budget Analysis:A Tool to Promote Women's Rights",2002, p.99.
7 Debbie Budlender, "Expectations versus Realities in Gender-responsive budgeting initiatives", South Africa:UNRISD,2005, p.4.
64 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.7.
65 Emmanuel Bothlhale, "Gender-responsive budgeting:The case for Botswana", Development Southern Africa,2011, Vol.28 No.1, p.62.
66 Debbie Budlender, "The Women's Budget", Agenda No.33,1997, p.37.
67 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.7.
68 Debbie Budlender, "Expectations versus Realities in Gender-responsive budgeting initiatives", South Africa:UNRISD,2005, p.4.
69 Sheila Quinn, Gender budgeting:Practical implementation, Council of Europe,2009, pp.20.
70 Sheila Quinn, Gender budgeting:Practical implementation, Council of Europe,2009, pp.21.
71 Donna St. Hill, "United Kingdom:A Focus on taxes and Benefits", Gender Budget Make More Cents:Country Studies and Good Practice, London:The Commonwealth Secretariat,2002, p.175.
72潘基文,“两性平等观点纳入制订、执行和评价国家政策和方案主流的进展,尤其注重为两性平等和赋权妇女筹措资金”,2007年12月,第7页。
73 Rhonda Sharp & Ray Broomhill, "Budgeting for equality:The Australian experience", Feminist Economics,2002, p.32.
74 Debbie Budlender, "Expectations versus Realities in Gender-responsive budgeting initiatives", South Africa:UNRISD,2005, p.5.
75 Rhonda Sharp & Sanjugta Vas Dev, "Bridging gap between gender analysis and gender-responsive budgets:Key lessons from a pilot project in the Republic of The Marshall Islands", South Australia:Hawke Research Institute,2004, pp.2-6.
76性别主流化(Gender mainstraeaming)是政策过程的重构、改进、完善和评价,通过行动者参与决策过程,将性别平等的视角纳入到各个层面及阶段的政策中。
77 Supriya Akerkar, Gender and Participation:Overview Report, Institute of Development Studies, 2001, p.1.
78 Rebecca Pearl, "The Andean Region:A multi-country programme", Gender Budget Make More Cents: Country Studies and Good Practice, London:The Commonwealth Secretariat,2002, p.39.
79 Elaine Zuckerman, "An Introduction to Gender Budget Initiatives",2005, P.2.
80 Kezia Lavan, "Discussion Paper:Towards Gender-Sensitive Participatory Budgeting",2006, pp.10-11.
81 Valerie Duquette, "Full-Fledged Gender Inclusion in Participatory Budgeting in Villa E1 Salvador:Participation, Representation and political Equality", Canada:University of British Columbia,2010, pp.32-34.
82参见:Debbie Budlender, "A profile of country activities". Gender Budget Make Cents: Understanding gender responsive budgets, London:The Commonwealth Secretariat,2002, p.147;马蔡琛等著,《社会性别预算：理论与实践》,北京.经济科学出版社,2009年版,第77页。
83 Stephanie Blackman, Gender Budgets Brochure, http://www.gender-budgets.org.
84第四次世界妇女大会,《北京行动纲要》,1995年,第133页。
85根据下文统计:Debbie Budlender, "A profile of country activities", Gender Budget Make Cents: Understanding gender responsive budgets, London:The Commonwealth Secretariat,2002, pp.132-164.
86 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.9.
87参见:Stephanie Blackman, Gender Budgets Brochure, http://ww.gender-budgets.org; Guy Hewitt, "The Commonwealth Secretariat:The role of external agencies", Gender Budget Make More Cents: Country Studies and Good Practice, London:The Commonwealth Secretariat,2002, p.14.
88参见:Stephanie Blackman, Gender Budgets Brochure, http://ww.gender-budgets.org; UNIFEM, "UNIFEM's Work in Support of Gender Responsive Budgeting", New York, p2.
89 Stephanie Blackman, Gender Budgets Brochure, http://ww.gender-budgets.org.
90 Diane Elson, "Engendering Government Budgets in the Context of Globalization", International Feminist Journal of Politics,2004, p.632.
91 Natasha Borges Sugiyama, "Gendered Budget Work in the Americas:Selected Country Experiences",2002, p.14.
92 Valerie Duquette, "Full-Fledged Gender Inclusion in Participatory Budgeting in Villa El Salvador:Participation, Representation and political Equality", Canada:University of British Columbia,2010, pp.87-90.
93 Guy Hewitt, "The Commonwealth Secretariat:The role of external agencies", Gender Budget Make More Cents:Country Studies and Good Practice, London:The Commonwealth Secretariat,2002, p.13.
94 UNIFEM, UNIFEM's Work on Gender-Responsive Budgeting, New York,2010, p.5.
95马蔡琛等著,《社会性别预算：理论与实践》,北京.经济科学出版社,2009年版,第61-62页。
96 UNIFEM, "UNIFEM's Work in Support of Gender Responsive Budgeting", p3.
97 Elisabeth Klatzer, "The integration of Gender Budgeting in Performance-Based Budgeting", 2008, p12.
98 Nicholas Adamtey, "Participatory Gender Budgeting in Ghana", Compilation of PB experiences from Team members,2009, p.42.
81马蔡琛等著,《社会性别预算：理论与实践》,北京.经济科学出版社,2009年版,第138页。
100马蔡琛等著,《社会性别预算：理论与实践》,北京.经济科学出版社,2009年版,第140-143页。
101马蔡琛,“再论社会性别预算在中国的推广：基于焦作和张家口项目试点的考察”,《中央财经大学学报》,2010年第8期,第2页。
102焦作市人民政府办公室,《焦作市本级财政社会性别反应预算管理试行办法》,2009年2月。
103马蔡琛,“再论社会性别预算在中国的推广：基于焦作和张家口项目试点的考察”,《中央财经大学学报》,2010年第8期,第2-4页。
104上海市妇联,《上海妇女儿童发展“十二五”规划》,2011年12月。
105福建妇女网,台湾专家为厦门市“性别预算”模式推动出谋献策,2011-11-28。
106温岭市人大常委会办公室：“温岭参与式预算的基本做法及成效”,温岭人大网站,2010年,第1页。
107关于温岭参与式预算的发展阶段还有其他观点,如温岭市人大将其划分为以下三个阶段：试点坚持与成熟阶段(2005-2007年)、稳步扩面与推广阶段(2008-2010年)、不断规范与完善阶段(2011年开始)。
108李景鹏,“建立民主恳谈和民主决策的新机制”,《民主恳谈：温岭人的创造》,北京.中央编译出版社,2005年版,第9页。
109资料来源：台湾中研院政治所筹备处副研究员徐斯俭于2011年3月30日在浙江大学所作的题为“在治理改革走向民主?：浙江温岭乡镇人大参与式预算之个案研究”。
110温岭市人大常委会办公室：“温岭参与式预算的基本做法及成效”,温岭人大网站,2010年,第2-5页。
111资料来源：对温岭市人大常委会财政经济工作委员会主任何培根、温峤镇人大主席江志强的访谈,2011年3月16日。
112 Debbie Budlender, "Expectations versus Realities in Gender-Responsive Budget Initiatives", Switzerland:UNRISD,2005, p.30.
113 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.18.
114马蔡琛著,《社会性别预算：理论与实践》,北京.经济科学出版社,2009年版,第83页。
115 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, pp.53-77.
116 Donna St. Hill, "United Kingdom:A Focus on taxes and benefits", Gender Budget Make More Cents:Country Studies and Good Practice, London:The Commonwealth Secretariat,2002, pp.171-172.
117 Ebenezer Durojaye, "Gender Budgeting as a Tool for Advancing Women's Health Needs in Africa", European Journal of Social Sciences,2010, p.23.
118 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.59.
119 Debbie Budlender, "A Global Assessment of Gender Responsive Budget Initiatives", Gender Budget Make Cents,2002, p.100.
120 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.63.
121 Debbie Budlender, "A Global Assessment of Gender Responsive Budget Initiatives", Gender Budget Make Cents:Understanding gender responsive budgets, London:The Commonwealth Secretariat, 2002, p.101.
122 Debbie Budlender, "A Global Assessment of Gender Responsive Budget Initiatives", Gender Budget Make Cents:Understanding gender responsive budgets, London:The Commonwealth Secretariat, 2002, p.101; Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat, 2003, p.64.
123 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.66.
124 Rhonda Sharp & Ray Broomhill, "Budgeting for equality:The Australian experience", Feminist Economics,2002, p.39.
125 Debbie Budlender & Janine Hicks & Lisa Vetten, "South Africa:Expanding into diverse initiatives", Gender Budget Make More Cents:Country Studies and Good Practice, London:The Commonwealth Secretariat,2002, p.152.
126 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners' Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.73.
127 Guy Hewitt, "The Commonwealth Secretariat:The role of external agencies", Gender Budget Make More Cents:Country Studies and Good Practice, London:The Commonwealth Secretariat,2002, p.14.
128 Debbie Budlender, "A Global Assessment of Gender Responsive Budget Initiatives", Gender Budget Make Cents:Understanding gender responsive budgets, London:The Commonwealth Secretariat, 2002, p.92.
134 Rhonda Sharp的三向分类法是首个有广泛共识的性别预算框架,我们在后文借用此框架分析性别预算的内容,在此不做过多介绍。
135参见：UNFPA & UNIFEM, Gender Responsive Budgeting and Women's Reproductive Rights:A Resource Pack, New York:UNFRA & UNIFEM,2006, pp.57-58; Debbie Budlender & Guy Hewiit, Engendering Budgets: A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, pp.90-101.
136 Diane Elson, "Gender Responsive Budget Initiatives:Key Dimensions and Practical Examples", Gender Budget Initiatives:Strategies, Concepts and Experiences, New York:UNIFEM,2002, pp.18-19.
137 Sheila Quinn, Gender budgeting:Practical implementation, Council of Europe,2009, pp:16-20.
144中共温峤镇委员会、温峤镇人民政府,《温峤镇2010年财政参与式预算资料汇编》,2010年5月,第38页。
145 Debbie Budlender, "Expectations versus realities in gender-responsive budget initiatives", South Africa:UNRISD,2005, p.4.
146 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.87.
147 Debbie Budlender & Rhonda Sharp, How to do a gender-sensitive budget analysis:Contemporary research and practice, London:The Commonwealth Secretariat,1998, p.10.
148 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, pp.87-89.
149 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.89.
150参见：Guy Hewitt & Tanni Mukhopadhyay, Promoting Gender Equality Through Public Expenditure. Gender Budget Make Cents:Understanding gender responsive budgets, London:The Commonwealth Secretariat,2002, pp.78-80; Marilyn Marks Rubin & John R. Bartle, Integrating Gender into Government Budgets:A New Perspective, Public Administration Review,2005, pp.266-268.
151 Debbie Budlender & Guy Hewiit, Engendering Budgets:A practitioners'Guide to Understanding and Implementing Gender-Responsive Budgets, London:The Commonwealth Secretariat,2003, p.104.
152资料来源：对温峤镇人大主席江志强、新河镇人大副主席赵利康的访谈,2011年3月16日。
153资料来源：温峤镇2012年财政预算民主恳谈会性别预算专题会议记录。
154例如：Alka Parikh, Sarthi Acharya, Maithreyi Krishnaraj. "Gender Budgeting Analysis:A Study in Maharashtra's Agriculture", Economic and Political Weekly,2004(4); Vibhuti Patel, "Cities, Gender Budgeting and Civic Governance", Mumbai:SNDT Women's University,2007; Margit Schratzenstaller, "Gender Budgeting in Austria". CESifo DICE Report,2008
155 Rhonda Sharp & Ray Broomhill, "Budgeting for equality:The Australian experience", Feminist Economics,2002,8(1).
156 Elisabeth Klatzer & Margit Schratzenstaller & Birgit Buchinger & Nicole Schaffer, Gender Budgeting in the Constitution:A Look at Formal and Real Conditions in Austria, IPG,2010(2).
159马蔡琛著,《社会性别预算：理论与实践》,北京.经济科学出版社,2009年版,第201页。
160陈钢在温峤镇2012年参与式性别预算民主恳谈会上提到：“农民健康体检15万太少,农民健康意识淡薄,检查不准,是否增加项目,包括男性与女性”。
161林宗旺在温峤镇2011年参与式性别预算民主恳谈会上提出：“对妇女这块培训经费能否多投入一些”。
162陈元方在新河镇2011年参与式性别预算民主恳谈会上提出：“农村老年人的托老问题,可以减轻妇女压力”。
163在访谈中了解到,温峤镇2010年的恳谈者有66位,村妇女主任有40多位
164资料来源：对温峤镇人大主席江志强的访谈(2011年3月16日)
165参见：郭夏娟、吕晓敏,“性别预算”的策略框架与评估工具：国外的经验,中华女子学院学报,2010(4)：60-62。
166 Diane Elson, "Gender Responsive Budget Initiatives:Key Dimensions and Practical Examples" Gender Budget Initiatives:Strategies, concepts and experiences, New York:UNIFEM,2002, pp.18-19.
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