【作者】 马蔡琛； 刘辰涵； 张莉；

【Author】 Ma caichen;Liu chenhan;Zhang li;

【机构】 南开大学经济学院； 南开大学中国财税发展研究中心；

【摘要】 本文从女性人才发展的特点入手,通过系统考察女性人才发展中的特殊性因素,分别从与女性人才发展密切相关的社会保障、公共服务和公共设施提供、职业发展、社会性别预算等财税政策的现状和问题进行考察,进而提出了具有较强针对性的财税改革建议。更多还原

【Abstract】 In this paper, beginning with introducing the characteristics of female talent development, we investigate current situation and problems of fiscal policies which are closely related to the development of female talent by systematically studying the particular factors in the process of female talent development. Fiscal policies related to the development of female talent include social security, offering public services and public facilities, career development and gender budget. Based on these analyses, we then make corresponding targeted recommendations of fiscal and tax reform proposals.更多还原