"All Decisions Are Top-Down:" Engendering Public Expenditure in Vietnam
分析1999-2000年越南公共支出审查中未能纳入性别议题的原因，指出世界银行的方法论缺陷和制度约束导致性别分析受限，对关注性别与公共财政的学者有参考价值。
Between October 1999 and June 2000 a joint government-donor working group undertook a public expenditure review in Vietnam that was supposed to use "gender issues" as a cross-cutting theme. The article discusses ways in which a gender analysis could have been incorporated into a review of public expenditure, and examines why this did not happen in the end. Flaws in the process reduced the scope of gender analysis. Institutional constraints on the part of both the government and the World Bank weakened the commitment to a gender analysis. More fundamentally, however, it is argued that the methodological approach of the World Bank rendered it incapable of investigating possibly unquantifiable macrostructural and mesoinstitutional determinants of individual behavior. It is further argued that the conceptualization of social institutions offered by the World Bank with regard to gender relations fails to adequately express the extent to which social institutions are gendered.