성인지예산 분석·평가사업(Ⅰ)

Analysis and Evaluation on Gender Budgeting (Ⅰ): Analyzing national gender budget statement & balance sheet and implementing plans for gender budgeting system at local level

1. 연구개요 □ 2006년 국가재정법을 통해 성인지예산제도가 도입된 이래 올해 세 번째로 『2012년도 성인지예산서』가 작성되었고 최초의 성인지결산서인 『2010년도 성인지결산서』가 작성됨. □ 이처럼 최근에 시행된 성인지예산제도를 평가하고 그 발전방향을 논의하는 것은 용이한 일이 아님. 아울러 체계적인 준비 및 지원ㆍ연구에도 불구하고 성인지예산제도에 대한 이해도 미흡 등 실제 제도의 도입ㆍ적용에 따른 보완사항이 발견되고 있음. □ 또한 「지방재정법」 개정안이 통과됨(2010.11.29.)에 따라 지방자치단체장은 2013회계연도부터 지방자치단체의 성인지예ㆍ결산서를 작성하여 지방의회에 제출하는 예산안에 첨부하여야 함. 따라서 지방재정 환경을 진단하고 성인지예산제도가 잘 안착할 수 있는 인프라를 제공하는 것은 중요한 과제임. □ 따라서 본 연구는 상기의 현실적인 수요에 근거하여 국가 및 지방재정을 1, 2부로 나누고 결론과 정책제안 또한 각 부별로 제시함. 1부는 당해연도 국가 성인지예산서 및 성인지결산서를 분석·평가하는 것을 중심으로 2부는 지방자치단체의 성인지예산제도 시행방안을 중심으로 수행함. - 제1부에서는 성인지예산 분석ㆍ평가의 이론적 배경을 정립하고(II장), 당해 연도 성인지예ㆍ결산서인 『2010년도 성인지결산서』및 『2012년도 성인지예산서』, 『2012년도 성인지기금운용계획서』작성과정과 결과를 분석ㆍ평가하고, 해당 공무원들의 의견 조사ㆍ분석을 통하여(III장) 성인지예산제도가 우리 재정현실에 맞도록 발전할 수 있는 개선방안을 도출함(IV장). - 제2부에서는 지방자치단체의 성인지예산제도 시행을 앞두고 국가 및 외국의 성인지예산제도 운용현황을 통한 시사점을 도출하고 지방재정환경을 분석하여(V장) 지방재정환경에 적합한 추진체계와 실행방안을 모색하고자 하였음(VI장).

This paper consists of part 1 and part 2. Part 1 focuses on analyzing and evaluating ‘national gender budget statement & balance sheet’; Part 2 focuses on the implementing plans for gender budgeting system at local level. Here are main research findings of Part 1. First of all, 『2010 Gender Budget Balance Sheet』, 『2012 Gender Budget Statement』, and 『2012 Gender-sensitive Fund Operating Plan』 were collected in accordance with the allocation cycle of national budgeting system. After the structuralization of these data, empirical analysis was conducted. This was to evaluate how the effects of previous year’s government spending present differences by gender by examining trends that are reflected in the current year’s ‘gender budget statement’. In addition to this analysis, a survey was conducted to government officials who had completed the ‘gender budget statement & balance sheet’ this year in order to examine their understanding of gender budgeting system as well as to identify unresolved problems in the process of implementing the gender budgeting. The survey results provided several strategies for enhancing the system. Also, the analysis results gave an opportunity to develop the unique concepts of ‘gender budget statement & balance sheet’ given Korea’s own financial situation. There have been continuous discussions on the concept of gender budgeting system, yet the concept was often misinterpreted as gender budget analysis, gender budget impact evaluation, or gender impact evaluation. Through this research, we were able to provide an in-depth and comprehensive understanding of the concept of gender budgeting system helping produce legally bounding documents, such as 『2010 Gender Budget Statement』, 『2012 Gender Budget Balance Sheet』 and 『2010 Gender Budget Balance Sheet』. Based on the results of analysis on 『2010 Gender Budget Balance Sheet』, we found that government projects that directly target for “gender equality” had a tendency to have increased numbers of women recipients in their projects. Likewise, among 2011 government supported projects, “employment” related projects had increased rates of women recipients, while “security” related projects had lower rates of women recipients. Moreover, government officials tend to be more conservative on setting up the “outcome objective” in the ‘gender budget statement’ as they get more familiarzed with the gender budgeting system. Many of them stated that the criteria for selecting projects that are to be included in the ‘gender budget statement’ are rather inappropriate. Yet, after completing the ‘gender budget statement & balance sheet’, government officials have shown increased willingness and efforts to work for gender equality. Also, it was shared that there needs to be more agreement on the importance of the gender budgeting system among government officials and more gender segregated data available. Therefore, these suggestions can be made; it is necessary 1) to systemize the analysis process on ‘gender budget statement & balance sheet’ by creating guidelines and manual; 2) to enhance the status of gender budget system by supporting the preparation of ‘gender budget statement & balance sheet’ and designating an official analysis institution; and 3) to manage the projects that were included in the ‘gender budget statement’ in a in time-series manner accumulating the data on beneficiaries separated by gender. Here are main research findings of Part 2. Part 2 deals with the analysis of financial environment at local level and in other countries seeking for an appropriate framework and operational structure of gender budgeting system at local level. Local government budgets can be categorized into metropolitan council, municipality, borough and county, and the same structure applies to the gender budgeting.