국가재정법에 의해 2010회계연도 예산부터 성인지 예산서와 결산서 작성이 의무화되었다. 본 연구에서는 프로그램예산제도에서의 성 인지적 분석을 수행하고 제도화하는 방안을 마련하고, 이를 디지털 예산회계시스템에 반영하는 방안을 제시하였다. 본 논문에서 제시한 성 인지 예산제도 도입방안은 단계적 접근이다. 1단계에서는 일부 중앙관서를 중심으로 일부 대상사업 또는 각 실국별 하나의 사업을 대상으로 낮은 수준에서 분석할 것을 제안하였다. 2단계에서는 성 인지 예산서 작성기관을 점차 확대하되, 제도의 정착 여부를 판단하여 모든 중앙관서에서 작성할 것을 제안하였다. 성 인지 예산의 분석단위는 성별 영향분석의 적절성과 사업관리시스템과의 연계성을 고려할 때 세부사업 단위로 할 것을 제안하였다. 분석 방법은 4단계 과정모형을 제시하였으며, 이 모형에 의해 보건복지부의 사업을 대상으로 사례분석을 시도하였다.

This study explores effective strategies to perform gender budget analyses and to institutionalize gender budgeting under the program budgeting systems. Because gender budgeting means re-structuring all revenues and expenditures from the point of gender equality view as well as increasing budget shares for women, gender budgeting should deal with all sorts of budgets not just budget on women and family. By the same token, gender budgeting should include analytic processes on contents of budgeting from the view of gender equality not just producing final forms of gender budgeting. This study proposes "phased approaches" as major strategies to introduce gender budgeting under the program budgeting systems. Phased approaches might be more appropriate than others because the main concepts and analytic methodologies of gender budgeting are not yet fully established in Korean society. At the first stage, we proposes the lower level of gender budget analyses on the small share of policy programs performed by some (not all) departments of central government. Then, the range of departments should be expanded ended up to all the department of central government at the second stage. Also, 'Program Element' would be the most proper as the unit of analysis, considering the appropriateness of gender impact analysis and connectedness of digital budget and accounting systems with gender budgeting. Phased approaches of fourth stages are suggested as analytic strategies for gender budgeting in this study. This study actually tried to case analyses on several programs by Department of Health and Welfare in Korean central government. We found phased approaches are useful because gender budgeting should aim to increase the public accountability on gender equality and the level of awareness of the public as well as to induce the changes of budget frames for increasing gender equality.