Local Financial Expenditure Structure’s Optimization From A Perspective Of Gender

Gender-Responsive Budgeting is a concept, not only used to review the fiscal expenditures on the different impacts of both men and women, but also used to exam the social significance of revenue sources. The ultimate goal of Gender-Responsive Budgeting is eliminate inequalities between men and women, to be more precise, achieve gender equality by improving the social and economic status of women. Gender-Responsive Budgeting is introduced into China since 1995, after 20 years of development, now it shows ascendant trend. Nowadays, Chinese researches and practices on Gender-Responsive Budgeting increase significantly. It’s not only appearing some research literatures and the related academic activities, but also carrying out some experimental projects of some local governments. In spite of this, the practices of Gender-Responsive Budgeting in China still face with lots of challenges, such as the integration of the public policies and gender budgets, long-term and short-term coordination of the reforms, how to promote the concept to different regions, and so on. The thesis, based on the perspective of genders and also based on the theory of Gender-Responsive Budgeting, taking Lucheng district of Wenzhou city as a study case, using the research methods of public management policies, focus on the changes of fiscal expenditures about education, medicine, employment, fertility, pension and other variables of gender equity, to examine whether the processes of the fiscal expenditure budgets and the expenditure-adjustment policies reflect gender equality, to evaluate the influences of men and women in the process of fiscal expenditures, not only the expenditures in one year, but also the changes of expenditures in recent years. Then based on the relevant experiences in different areas at home and abroad, some feasible policies are put forward to adjust local fiscal expenditure structures for the local government, improving the gender sensitivity of fiscal expenditure policies about the local government.