초록 ▼

제1부 『2011회계연도 성인지결산서』 종합분석 연구

1. 서론

□ 「국가재정법」 및 「국가회계법」에 따라 정부는 2012년 5월 『2011회계연도 성인지결산서』를 제출하였음. 『2011회계연도 성인지결산서』는 『2010회계연도 성인지결산서』에 이어 두 번째로 작성된 성인지결산서임

□ 성인지결산서는 여성과 남성이 동등하게 예산의 수혜를 받고 예산이 성차별을 개선하는 방향으로 집행되었는지를 평가하는 보고서로 집행실적, 성평등 효과분석 및 평가 등의 내용을 포함해야 함. 따라서 성인지결산서를 통해

제1부 『2011회계연도 성인지결산서』 종합분석 연구

1. 서론

□ 「국가재정법」 및 「국가회계법」에 따라 정부는 2012년 5월 『2011회계연도 성인지결산서』를 제출하였음. 『2011회계연도 성인지결산서』는 『2010회계연도 성인지결산서』에 이어 두 번째로 작성된 성인지결산서임

□ 성인지결산서는 여성과 남성이 동등하게 예산의 수혜를 받고 예산이 성차별을 개선하는 방향으로 집행되었는지를 평가하는 보고서로 집행실적, 성평등 효과분석 및 평가 등의 내용을 포함해야 함. 따라서 성인지결산서를 통해 재정운영을 통한 정부의 양성평등 구현 의지와 노력 정도를 파악할 수 있어야 함. 이것이 성인지결산서 작성의 의의라고 할 수 있음

Abstract ▼

This research paper consists of three parts. Part 1 covers a comprehensive analysis on the [2011 Gender Budget Balance Sheet]. A Gender Budget Balance Sheet is prepared to assess whether the national budget has been executed in a way of promoting gender equality. However, the gender budget balance s

This research paper consists of three parts. Part 1 covers a comprehensive analysis on the [2011 Gender Budget Balance Sheet]. A Gender Budget Balance Sheet is prepared to assess whether the national budget has been executed in a way of promoting gender equality. However, the gender budget balance sheet of fiscal year 2010 and 2011 does not give much implication of its effectiveness in terms of gender equality on the national budget since no analyses were conducted on the gender budget balance sheet, and since they are merely a collection of documents from each institution.
The first step in this comprehensive analysis is to understand the main issues related to the gender budget balance sheet. By taking into account the comments pointed out by the National Assembly and experts, problems of the gender budget balance sheet can be summarized into issues. However, according to our detailed updates on the current situations, we were able to find the issues on the first and second problems gradually improving. Yet, the third problem necessitated a closer look since it was the most important part of the gender budget balance sheet. Hence, in chapter 4, the gender budget balance sheet form was closely examined and the program sectors were analyzed with a broader view. Moreover, good and bad examples of the “evaluation” category, which is an important element in the gender budget balance sheet, were selected in order to propose strategies for appropriately managing gender inequality. Finally, from the overall research results, policy suggestions and directions for further improvement in the system were given as the followings; ‘Verification on types of budgetary programs selected and development on the form’, ‘Improvement on the quality of information on performance’, ‘Strengthening the function of correction’, ‘Enhancing public officials’ understanding and effort on gender budgeting’, ‘Enhancing the National Assembly’s review on the gender budget balance sheet’ etc.
Part 2 gives a comprehensive analysis on the [2013 Gender Budget Statement]. This research tried to analyze the gender budget statement comprehensively in four aspects. First, this report focused on looking at the big picture of the changes in the gender budget statement from the first year to the fourth year in terms of institutions, types of accounts, and the budgetary program selection criteria. Second, this research focused on going through the issues that have been constantly pointed out. Problems on the ambiguity of the budgetary program selection criteria, which is the first step for enhancing gender equality, and the absence of an organizational structure for selecting the budgetary programs, and the inadequacy of the gender budget statement form, such as parts on gender-based analysis on beneficiaries, performance goals, and the basis for calculation. Even though problems on the above issues have been partially solved, they still remain in the center of controversy. Third, this research conducted an in-depth analysis on the reasons why controversial budgetary programs have been selected to prepare gender budget documents. Budgetary programs that were subject to report the results of a Gender Impact Assessment were especially examined in detail by grouping those programs by industry sectors and characteristics. Finally, this research tried to observe the degree of government’s willingness and effort for practicing the gender budgeting system by using the reported gender-based analysis on the beneficiaries and performance goals. Moreover, this research provided good and bad examples of gender-based analysis on beneficiaries and performance goals, so that budgetary programs can obtain the idea of how to implement the objectives and implications of the gender budgeting system in the future.
Based on the above research results, this research proposed policy recommendations on the organizational structure for preparing gender budget statements, budgetary program selection criteria, gender responsive Mid-Term Fiscal Policy, forms and preparation procedures of gender budget statements, and on the implementation of system evaluation and examination.
In the last part of this research, Part 3, methodologies of linking the nation’s gender equality objective and the direction of the fiscal policy are handled. Currently, the gender equality objectives of each ministry are simply a composite of a collection of individual budgetary programs. Hence, ministries that do not have any gender budget statements prepared will not be able to propose their gender equality objectives. Moreover, programs that are selected to prepare the gender budget statement mainly come from programs suggested in the 3rd Basic Plan for Gender Policy, which gives the gender equality objectives of each program in three steps. While preparing the gender budget statement, officials mostly reproduce the gender equality objectives proposed in the 3rd Basic Plan for Gender Policy. Hence, it is unable to propose a comprehensive gender equality objective which takes the overall conditions of the National budget operation policy and the budget planning under the current situation.
This research tried to focus on categorizing the gender equality objectives by ministries and by program characteristics in terms of procedures and contexts of the gender budget statement, a document legally submitted to the National Assembly. In addition, on the basis of the above analysis, this research suggested gender equality objectives for each ministry by taking into account the directions of each government department’s fiscal policy and the National Gender Equality Plan etc.