Gender budgetary analysis: approaches and practices

Abstract

This article is focused on the gender approach to budget resources of social policy. The concept «gender budget» is discussed, as well as its focus on achievement of mutual in-terests of women and men. Principles of distribution of material resources which promote asymmetry of gender relations are revealed by the example of the budget of Republic of Mordovia and practice of republican social programs financing. Inclusion of «gender dimension», timely diagnostics and expert examinations to budgetary practice creates the potential that can help to promote social equity between women and men within social structure of the society.