Research On Gender Budget Of Social Security

As one of the important parts of public policy, national budget reflects the priority of the government on social and economic issues. Meanwhile, it reflects government's political promises on specific policy and programs. Social gender budget analysis makes the government able to take the responsibility on the promises for social gender equity and human rights of women—which links the distribution and use of public resources to the production.The research on social gender budget has already been taking shape internationally. The countries such as South Africa, England and India have been made a remarkable progress on research and practice on social gender budget. The central issue of England Women Budget Group (WBG)'s work is changing the unreasonable parts of tax and social security system which go against the women. The experiences and lessons of South Africa and India which are developing country have some references for research on Chinese social gender budget.The paper tries to introduce the theory of social gender budget into social security field. At the basis of research achievements of South Africa, England and India, the paper puts forward the practical suggestions on Chinese gender budget of social security according to social political background and current situation of social security of China, to make our budget policy of social security more just, more efficiency, to ensure the budget to reflect the accountability and transparency.This paper is composed of five parts:The first part includes literature review in home and abroad and introduction of the related theory of gender budget of social security.The second part compares and analyzes the social gender budget model in South Africa, England and India.The third part analyzes the background for carrying out the gender budget of social security in China, illustrates the current condition of social security budget and revenues and expenditures of the public finance in China.The fourth part is the core part of this paper, which puts forward the countermeasures of carrying out gender budget of social security in China, suggests setting up objective and implementation procedures for gender budget of social security in China on the basis of performance budget reform. It also introduces the basic condition of two pilot areas of gender budget in China to prove the necessity and feasibility of carrying out gender budget of social security in China.The fifth part draws a conclusion, as well as summarizes the limitations of the present study and some problems that worth further research.