Abstract：The practice of gender budgeting is effective when gender budgets are applied incrementally from a long-term fiscal perspective, instead of a short-term perspective. Gender budgets and the long-term fiscal plan both focus on the organic integration of public policy and fiscal decisions and the efficacy of budgetary allocation. Thus, in the gender budget reforms, it is important to incorporate an analysis based on a perspective of long-term fiscal plans, so as to reinforce the relationship between gender budgets and public policy. It is important also to establish a long-term expenditure ceiling on gender equality, and adopt a framework to measure the effectiveness of long-term performance of the expenditures based on indicators that include evaluation of gender related targets.
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