1. Gender budgeting: 性别预算，即社会性别预算，有人称之为“女性预算”、“性别敏感预算”或“实用性别预算分析”，是指从性别角度出发，评估政府的财政收入和支出对女性和男性、女童和男童产生的不同影响的手段和方法。其目的是在国家和地方预算中纳入性别视角，以更趋公平的方式分配资源，使政府预算满足包括女性和男性、女童和男童在内的社会不同群体的需求，进一步促进性别平等。
2. costs and benefits: 成本收益法是指以货币单位为基础对投入与产出进行估算和衡量的方法。它是一种是预先作出的计划方案。 在市场经济条件下，任何一个经济主体在进行经济活动时，都要考虑具体经济行为在经济价值上的得失，以便对投入与产出关系有一个尽可能科学的估计。
An idea to help governments live up to their promises
It is easy to be cynical about government and rarely does such cynicism go unrewarded. Take, for instance, policy towards women. Some politicians declare that they value women’s unique role, which can be shorthand for keeping married women at home looking after the kids. Others create whole ministries devoted to policies for women, which can be a device for parking women’s issues on the periphery of policy where they cannot do any harm. Still others, who may actually mean what they say, pass laws giving women equal opportunities to men. Yet decreeing an end to discrimination is very different from bringing it about.
Amid this tangle of evasion half-promises and wishful thinking, some policymakers have embraced a technique called gender budgeting. It not only promises to do a lot of good for women, but carries a lesson for advocates of any cause: the way to a government’s heart is through its pocket.
At its simplest, gender budgeting sets out to quantify how policies affect women and men differently. That seemingly trivial step converts exhortation about treating women fairly into the coin of government: costs and benefits, and investments and returns. You don’t have to be a feminist to recognize, as Austria did, that the numbers show how lowering income tax on second earners will encourage women to join the labour force, boosting growth and tax revenues. Or that cuts to programmes designed to reduce domestic violence would be a false economy, because they would cost so much in medical treatment and lost workdays.
As well as identifying opportunities and errors, gender budgeting brings women’s issues right to the heart of government, the ministry of finance. Governments routinely bat away sensible policies that lack a champion when the money is handed out. But if judgments about what makes sense for women (and the general good) are being formed within the finance ministry itself, then the battle is half-won.
1. Gender budgeting 性别预算
2. cynical 冷嘲的
3. Cynicism 犬儒哲学
4. on the periphery of 在外围
5. evasion 闪烁其辞
6. half-promises 虚与委蛇
7. wishful thinking 一厢情愿
8. quantify 量化
9. costs and benefits 成本与收益
10. investments and returns 投资与回报Expressions
1. It is easy to be cynical about government and rarely does such cynicism go unrewarded.
2. Yet decreeing an end to discrimination is very different from bringing it about.
3. As well as identifying opportunities and errors, gender budgeting brings women’s issues right to the heart of government, the ministry of finance.