프로그램 예산제도에서의 성인지 예산제도 도입방안

Abstract

This study explores effective strategies to perform gender budget analyses and to institutionalize gender budgeting under the program budgeting systems. Because gender budgeting means re-structuring all revenues and expenditures from the point of gender equality view as well as increasing budget shares for women, gender budgeting should deal with all sorts of budgets not just budget on women and family. By the same token, gender budgeting should include analytic processes on contents of budgeting from the view of gender equality not just producing final forms of gender budgeting. This study proposes "phased approaches" as major strategies to introduce gender budgeting under the program budgeting systems. Phased approaches might be more appropriate than others because the main concepts and analytic methodologies of gender budgeting are not yet fully established in Korean society. At the first stage, we proposes the lower level of gender budget analyses on the small share of policy programs performed by some (not all) departments of central government. Then, the range of departments should be expanded ended up to all the department of central government at the second stage. Also, 'Program Element' would be the most proper as the unit of analysis, considering the appropriateness of gender impact analysis and connectedness of digital budget and accounting systems with gender budgeting. Phased approaches of fourth stages are suggested as analytic strategies for gender budgeting in this study. This study actually tried to case analyses on several programs by Department of Health and Welfare in Korean central government. We found phased approaches are useful because gender budgeting should aim to increase the public accountability on gender equality and the level of awareness of the public as well as to induce the changes of budget frames for increasing gender equality.