CRC/GC/19 1612638E.docx (English)

CRC/GC/19 1612638C.docx (Chinese)

United Nations

联 合 国

CRC/C/GC/19

CRC/C/GC/19

Convention on the Rights of the Child

儿童权利公约

Distr.: General

Distr.: General

20 July 2016

20 July 2016

Chinese

Original: English

Original: English

Committee on the Rights of the Child

儿童权利委员会

General comment No. 19 (2016) on public budgeting for the realization of children’s rights (art. 4)

关于实现儿童权利的公共预算编制(第4条)的 第19号一般性意见(2016年)

Contents

目录

Page

页次

I.

一.

Introduction

导言

3

3

A.

A.

Background

背景

4

4

B. Rationale

B. 理由

6

5

C.

C.

Objective

目标

6

6

II.

二.

Legal analysis of article 4 in relation to public budgets

关于第4条与公共预算关系的法律分析

7

7

A.

A.

“State parties shall undertake”

“缔约国应采取”

7

7

B.

B.

“all appropriate legislative, administrative, and other measures”

“一切适当的立法、行政和其他措施”

7

7

C.

C.

“for the implementation of the rights recognized in the present Convention”

“以实现本公约所确认的权利”

8

8

D.

D.

“With regard to economic, social and cultural rights, States parties shall undertake such measures to the maximum extent of their available resources”

“关于经济、社会及文化权利，缔约国应根据其现有资源所允许的最大限度采取此类措施”

9

9

E.

E.

“and, where needed, within the framework of international cooperation”

“并视需要在国际合作范围内”

10

10

III.

三.

General principles of the Convention and public budgets

《公约》一般原则与公共预算

11

10

A.

A.

Right to non-discrimination (art. 2)

不受歧视权(第2条)

11

10

B.

B.

Best interest of the child (art. 3)

儿童的最大利益(第3条)

11

10

C.

C.

Right to life, survival and development (art. 6)

生命、生存和发展权(第6条)

12

11

D.

D.

Right to be heard (art. 12)

表达意见权(第12条)

13

11

IV.

四.

Principles of public budgeting for children’s rights

关于促进儿童权利的公共预算编制原则

13

12

A.

A.

Effectiveness

效力

14

12

B.

B.

Efficiency

效率

14

12

C.

C.

Equity

公平

14

13

D.

D.

Transparency

透明

14

13

E.

E.

Sustainability

可持续性

15

13

V.

五.

Implementation of the rights of the child in public budgets

在公共预算中实现儿童权利

15

13

A.

A.

Planning

规划

16

14

B.

B.

Enacting

颁布

20

18

C.

C.

Executing

执行

21

19

D.

D.

Follow-up

后续行动

22

20

VI.

六.

Dissemination of the present general comment

本一般性意见的传播

23

21

I.

一.

Introduction

导言

1.

1.

Article 4 of the Convention on the Rights of the Child reads:

《儿童权利公约》第4条规定：

States parties shall undertake all appropriate legislative, administrative and other measures for the implementation of the rights recognized in the Convention.

“缔约国应采取一切适当的立法、行政和其他措施以实现本公约所确认的权利。

With regard to economic, social and cultural rights, States parties shall undertake such measures to the maximum extent of their available resources and, where needed, within the framework of international cooperation.

关于经济、社会及文化权利，缔约国应根据其现有资源所允许的最大限度并视需要在国际合作范围内采取此类措施。”

The present general comment will assist States parties in the implementation of article 4 in relation to public budgets.

本一般性意见将协助缔约国在公共预算中执行第4条。

It identifies States parties’ obligations and makes recommendations on how to realize all the rights under the Convention, especially those of children in vulnerable situations, through effective, efficient, equitable, transparent and sustainable public budget decision-making.

它确定了缔约国的义务，并提出建议，说明如何通过有效、高效、公平、透明和可持续的公共预算决策，实现《公约》规定的所有权利，特别是处境脆弱儿童的权利。

2.

2.

Given that article 4 relates to all the rights of the child, and that all those rights can be affected by public budgets, the present general comment applies to the Convention and its Optional Protocols.

鉴于第4条涉及儿童的所有权利，并且所有这些权利都可能受到公共预算的影响，因此，本一般性意见适用于《公约》及其《任择议定书》。

It provides States parties with a framework to ensure that public budgets contribute to the realization of those rights, and, in section III, provides an analysis of the general principles of the Convention, contained in articles 2, 3, 6 and 12.

它为缔约国提供了一个框架，以确保公共预算能够促进实现这些权利。 第三节还分析了《公约》第2、3、6和12条所含的一般原则。

3.

3.

When referring to a “child” or “children”, the general comment includes all persons of any gender under the age of 18 whose rights are or can be directly or indirectly, positively or negatively, affected by public budget-related decisions.

一般性意见中所提及的“儿童”是指：权利受到或可能受到公共预算有关决定的直接或间接、积极或消极影响的18岁以下任何性别的所有人。

“Children in vulnerable situations” are those who are particularly susceptible to violations of their rights, such as, but not limited to, children with disabilities, children in refugee situations, children from minority groups, children living in poverty, children living in alternative care and children in conflict with the law.

“处境脆弱的儿童”指那些权利特别容易受到侵犯的儿童，例如但不限于：残疾儿童、处于难民境地的儿童、少数群体儿童、贫困儿童、替代照料下的儿童以及触犯法律的儿童。

4.

4.

For the purpose of the present general comment, the following definitions apply:

本一般性意见适用下列定义：

(a)

(a)

“Budget” includes public revenue mobilization, budget allocation and expenditures of States;

“预算”包括国家税收、预算拨款和支出；

(b)

(b)

“Obligations of implementation” refer to States parties’ obligations in paragraph 27 below;

“执行义务”指下文第27段规定的缔约国义务，

(c)

(c)

“General principles of the Convention” refer to the principles in section III;

“《公约》的一般原则”指第三节中的原则；

(d)

(d)

“Budget principles” refer to the principles in section IV;

“预算原则”指第四节中的原则；

(e)

(e)

“Legislation” refers to all international, regional, national and subnational treaties and/or legislation relevant to children’s rights;

“法律”指关于儿童权利的所有国际、区域、国家和国家以下各级的条约和(或)法律；

(f)

(f)

“Policies” refer to all public policies, strategies, regulations, guidelines and statements, including their goals, objectives, indicators and targeted results, that affect the rights of the child, or could do so;

“政策”指影响或可能影响儿童权利的所有公共政策、战略、条例、准则和声明，包括其目的、目标、指标和目标成果；

(g)

(g)

“Programmes” refer to frameworks within which States parties set out to achieve the aims of their legislation and policies. Such programmes may directly or indirectly affect children, for example by affecting specific rights of the child, public budget processes, infrastructure and labour;

“方案”指缔约国致力于实现其法律和政策目标的框架。 此类方案可直接或间接影响儿童，例如影响儿童具体权利、公共预算进程、基础设施及劳动力；

(h)

(h)

“Subnational” refers to the administrative level, or levels, below the national level, such as regions, provinces, counties or municipalities.

“国家以下各级”指国家以下的一个或多个行政级别，例如地区、省、县或市。

5.

5.

In section I, the background, rationale and objective of the general comment are presented.

第一节  介绍了一般性意见的背景、理由和目标。

Section II offers a legal analysis of article 4 in relation to public budgets.

第二节  对第4条与公共预算的关系进行了法律分析。

Section III interprets the general principles of the Convention in this context.

第三节  解释了这一背景下《公约》的一般原则。

Section IV is dedicated to principles of public budgeting.

第四节  专门论述了公共预算编制的原则。

Section V considers how public budgets contribute to realizing the rights of the child.

第五节  探讨了公共预算如何促进实现儿童权利。

Section VI provides guidelines on disseminating the general comment.

第六节  提供了传播一般性意见的指导方针。

A.

A.

Background

背景

6.

6.

The present general comment builds on general comment No. 5 (2003) on general measures of implementation of the Convention, which states that the concept of “general measures of implementation” is complex and that the Committee is likely to issue more detailed general comments on individual elements in due course.

本一般性意见的依据是关于执行《公约》的一般措施的第5号一般性意见(2003年)，其中指出，“一般执行措施”这一概念十分复杂，委员会在适当时可能会颁布有关个别要素的更为详细的一般性意见。

One such element is the utilization of public budgets.

其中一项内容是公共预算的利用问题。

The present general comment also builds on the day of general discussion that the Committee held in 2007 on the responsibility of States regarding resources for the rights of the child.

本一般性意见依据的还有委员会2007年举行的关于国家对用于儿童权利的资源的责任的一般性讨论日。

7.

7.

The present general comment was informed by several United Nations resolutions and reports that set out budget principles from a human rights perspective, including:

本一般性意见参考了联合国若干决议和报告，这些决议和报告从人权角度提出了一些预算原则，包括：

(a)

(a)

Human Rights Council resolution 28/19 aiming towards better investment in the rights of the child, and the report of the United Nations High Commissioner for Human Rights that preceded the resolution, entitled “Towards better investment in the rights of the child” (A/HRC/28/33).

人权理事会关于对儿童权利作出更大投资的第28/19号决议， 以及该决议通过之前联合国人权事务高级专员题为“对儿童权利作出更大投资”的报告(A/HRC/28/33)。

They address the role of national policies, resource mobilization, transparency, accountability, participation, allocation and spending, child protection systems, international cooperation and follow-up in relation to investment in children;

这两份文件探讨了投资儿童方面的国家政策、资源调动、透明度、问责制、参与、分配与支出、儿童保护制度、国际合作和后续行动的作用；

(b)

(b)

General Assembly resolution 67/218 on promoting transparency, participation and accountability in fiscal policies, which emphasizes the need to improve the quality, efficiency and effectiveness of fiscal policies and encourages Member States to intensify efforts to enhance transparency, participation and accountability in fiscal policies.

大会关于促进财政政策透明度、参与度和问责制的第67/218号决议，其中强调需要提高财政政策的质量、效率和效力，并鼓励会员国加紧努力，加强财政政策的透明度、参与度和问责制。

8.

8.

The present general comment was also informed by consultations held by the Committee with representatives of States, the United Nations, non-governmental organizations, children and individual experts through surveys, meetings and regional consultations in Asia, Europe, Latin America and the Caribbean, the Middle East and North Africa, and sub-Saharan Africa.

本一般性意见还参考了委员会通过调查、会议以及在亚洲、欧洲、拉丁美洲和加勒比、中东和北非及撒哈拉以南非洲的区域协商，与各国、联合国、非政府组织、儿童和个人专家代表举行的协商。

In addition, the general comment was informed by a global consultation with 2,693 children from 71 countries, conducted via an online survey, focus groups and regional consultations in Asia, Europe and Latin America.

此外，本一般性意见还借鉴了通过在线调查、焦点小组讨论以及在亚洲、欧洲和拉丁美洲的区域协商，与71个国家的2,693名儿童举行的一次全球协商。

The consultation included contributions from boys and girls of different backgrounds in terms of age, gender, ability, socioeconomic context, language, ethnicity, school enrolment, displacement and experience of child-participatory budgeting.

全球协商吸纳了年龄、性别、能力、社会经济背景、语言、族裔、入学状况、流离失所状况和儿童参与预算编制的经验各异的男童和女童提供的资料。

The messages from children to public budgetary decision makers included:

这些儿童向公共预算决策者提供的信息有：

(a)

(a)

Plan well.

要妥善规划。

There should be enough money in the budget to provide for all rights of children;

预算中应当安排用于维护儿童所有权利的充足资金；

(b)

(b)

It is impossible for you to invest in us if you do not ask us what to invest in! We know; you should ask;

如果你们不问我们应该投资的领域，你们就不可能对我们进行投资！我们了解情况，而你们应当询问；

(c)

(c)

Do not forget to include children with special needs in your budgets;

不要忘记在你们的预算中考虑有特殊需要的儿童；

(d)

(d)

Spend money fairly and wisely.

花钱要花得公平而明智。

Don’t spend our money on something that is useless — be efficient, save money;

决不能让钱打水漂――要追求效率，节约用钱；

(e)

(e)

Investing in children is a long-term investment, and it generates a lot, so remember to think of it;

对儿童进行投资是一项长期投资，一树百获，因此请务必积极考虑；

(f)

(f)

Investment in our families is also an important way of securing our rights;

对我们的家庭进行投资也是一项确保我们权利的重要办法；

(g)

(g)

Make sure there is no corruption;

要保证没有腐败；

(h)

(h)

Recognize the rights of all citizens, both young and old, by listening to people’s opinions on matters of governance;

要听取人们对治理问题的意见，承认所有公民的权利，不管是年轻人还是老年人；

(i)

(i)

I would like the Government to be more accountable and transparent;

我希望政府更加负责和透明；

(j)

(j)

Publish records of how the money is spent;

要公布资金使用记录；

(k)

(k)

Provide budget information to all children in ways that are easily understood and in media that are popular with children, like social media.

要以易于理解的方式，通过受儿童欢迎的媒体(如社交媒体)，向所有儿童提供预算信息。

9.

9.

All the core human rights treaties contain provisions that are similar to article 4 of the Convention.

所有核心人权条约均包含类似于《公约》第4条的条款。

The general comments addressing public budgets that have been issued in relation to those provisions should therefore be seen as complementing the present general comment.

因此，针对这些条款发布的关于公共预算问题的其他一般性意见，应被视为本一般性意见的补充。

10.

10.

The present general comment concerns the management of States parties’ financial resources that directly or indirectly affect children within their jurisdiction.

本一般性意见涉及缔约国对直接或间接影响其管辖范围内儿童的财政资源的管理问题。

It acknowledges the Addis Ababa Action Agenda of the Third International Conference on Financing for Development (2015) and Transforming our world: the 2030 Agenda for Sustainable Development (2015).

它肯定了第三次发展筹资问题国际会议《亚的斯亚贝巴行动议程》(2015年)和《变革我们的世界：2030年可持续发展议程》(2015年)。

Those agendas address States’ management of resources related to international cooperation that affect children, such as programme, sector and budget support, South-South cooperation and interregional cooperation.

这两项议程述及国家对影响儿童的国际合作资源的管理问题，例如：方案、部门和预算支持、南南合作和区域间合作等。

The Committee recalls the statement of common understanding on human rights-based approaches to development cooperation and programming adopted by the United Nations Development Group (2003), the Paris Declaration on Aid Effectiveness: Ownership, Harmonisation, Alignment, Results and Mutual Accountability (2005), the Accra Agenda for Action (2008), and the Busan Partnership for Effective Development Cooperation (2011), which also address such management.

委 员会回顾联合国发展集团通过的关于在发展合作和方案拟定中采取立足人权的做法的共识声明(2003年)、《援助实效问题巴黎宣言：自主决策、协调实施、目 标一致、追求实效、共同负责》(2005年)、《阿克拉行动议程》(2008年)和《有效发展合作釜山伙伴关系》(2011年)，上述文件也述及此类管理 问题。

In addition, the Committee is mindful of the potential relevance to the present general comment of existing and evolving national, regional and international standards related to public financial management, provided that such standards do not contradict the provisions of the Convention.

此外，委员会注意到，公共财政管理方面现有和新的国家、区域和国际标准可能与本一般性意见相关，前提是这些标准不违背《公约》规定。

Three examples are The International Handbook of Public Financial Management, which highlights effectiveness, efficiency and equity in public financial management, The Fiscal Transparency Code, adopted by the International Monetary Fund in 2014, which calls for comprehensiveness, clarity, reliability, timeliness and relevance in public reporting on past, present and future public finances to enhance fiscal management and accountability, and the Principles on Promoting Responsible Sovereign Lending and Borrowing, adopted by the United Nations Conference on Trade and Development in 2012.

在 这方面有三个例子： 一是《国际公共财政管理手册》， 其中强调了公共财政管理的效力、效率和公平问题； 二是国际货币基金组织2014年通过的《财政透明度守则》，其中要求在公开报告过去、现在及未来公共财政状况时做到全面、清晰、可靠、及时和相关，以加强 财政管理和问责； 三是联合国贸易和发展会议2012年通过的《促进负责任的主权放款和借款原则》。

B. Rationale

B. 理由

11.

11.

The Committee recognizes the significant progress made by States parties in reviewing and bringing domestic legislation, policies and programmes into conformity with the provisions of the Convention and its Optional Protocols.

委员会认识到，缔约国在审查国内立法、政策和方案并使之符合《公约》及其《任择议定书》规定方面取得了重大进展。

At the same time, the Committee underlines that such legislation, policies and programmes cannot be implemented without sufficient financial resources being mobilized, allocated and spent in an accountable, effective, efficient, equitable, participatory, transparent and sustainable manner.

与此同时，委员会强调指出，如果不能以负责、有效、高效、公平、参与式、透明和可持续的方式调动、划拨和支出充足的财政资源，这些立法、政策和方案将无法得到落实。

12.

12.

When examining States parties’ reports to the Committee, in discussions with representatives of States parties and in its concluding observations, the Committee has raised concerns regarding whether the size of the budget is sufficient to realize the rights of the child.

委员会在审查缔约国提交委员会的报告并与缔约国代表进行讨论时，并在其结论性意见中，对预算规模是否足以实现儿童权利提出关切。

The Committee reiterates that prioritizing children’s rights in budgets, at both national and subnational levels, as required by the Convention, contributes not only to realizing those rights, but also to long-lasting positive impacts on future economic growth, sustainable and inclusive development, and social cohesion.

委员会重申，国家和国家以下各级根据《公约》要求将儿童权利作为预算优先事项，不仅会推动实现这些权利，而且也将促进对未来经济增长、可持续和包容性发展以及社会凝聚力产生持久的积极影响。

13.

13.

Based on the above, the Committee emphasizes that States parties should take all children’s rights into consideration throughout all stages of their budget processes and administrative systems at the national and subnational levels.

综上所述，委员会强调，缔约国应在国家和国家以下各级预算进程的所有阶段和各级行政制度中考虑到所有儿童的权利。

While recognizing that budget processes differ to some extent between States, and that certain States have developed their own child rights budgeting methods, the present general comment provides guidance regarding four major budgetary stages that concern all States, namely planning, enactment, execution and follow-up.

虽然各国的预算编制过程不尽相同，而且一些国家已经制定了自己的儿童权利预算编制办法，但本一般性意见仍就涉及所有国家的预算编制的四个主要阶段――即规划、颁布、执行和后续行动阶段――提供指导。

C.

C.

Objective

目标

14.

14.

The objective of the present general comment is to improve understanding of the obligations under the Convention in relation to budgeting for children’s rights so as to strengthen the realization of those rights, and to promote real change in the way budgets are planned, enacted, executed and followed up in order to advance implementation of the Convention and its Optional Protocols.

本一般性意见的目标是：让各方更好地了解《公约》规定的关于儿童权利预算编制的义务，以加强实现这些权利的工作，同时促进预算规划、颁布、执行和后续行动方式的真正改变，从而推动《公约》及其《任择议定书》的执行工作。

15.

15.

This objective has implications for measures taken throughout the budget process by government branches (executive, legislative and judicial), levels (national and subnational) and structures (such as ministries, departments or agencies).

这一目标会影响到政府各部门(行政、立法和司法)、各层级(国家和国家以下各级)和各机关(例如各部委、部门或机构)在整个预算进程中所采取的措施。

The obligations extend to donors and recipients of international cooperation.

这些义务也适用于国际合作中的捐助国和受援国。

16.

16.

The objective also has implications for other stakeholders in the budget process, such as national human rights institutions, the media, children, families and civil society organizations.

这一目标还会影响到预算进程中的其他利益攸关方，如国家人权机构、媒体、儿童、家庭和民间社会组织。

States parties should, in ways appropriate to their contexts, provide enabling environments for the active monitoring and meaningful participation of such stakeholders in the budget process.

缔约国应以适合国情的方式创建有利的环境，以便这些利益攸关方积极监测和切实参与预算进程。

17.

17.

In addition, the objective has implications for States in relation to awareness-raising and building the capacity of relevant public officials and others in relation to the content of the present general comment.

此外，这一目标也会影响到各国相关公职人员和其他人士针对本一般性意见内容的提高认识和能力建设活动。

II.

二.

Legal analysis of article 4 in relation to public budgets

关于第4条与公共预算关系的法律分析

A.

A.

“States parties shall undertake”

“缔约国应采取”

18.

18.

The words “shall undertake” mean that States parties have no discretion as to whether or not to satisfy their obligation to undertake the appropriate legislative, administrative and other measures necessary to realize children’s rights, which includes measures related to public budgets.

“应采取”这一表述意味着缔约国没有酌处权来决定是否履行义务，即采取实现儿童权利所需的适当的立法、行政和其他措施，其中包括公共预算方面的相关措施。

19.

19.

Hence, all government branches, levels and structures that play a role in devising public budgets shall exercise their functions in a way that is consistent with the general principles of the Convention and the budget principles set out in sections III and IV below.

因此，在公共预算设计过程中发挥作用的所有政府部门、层级和机关均应依照《公约》的一般原则及下文第三节和第四节所载预算原则行使职能。

States parties should also create an enabling environment to allow the legislature, judiciary and supreme audit institutions to do the same.

缔约国还应创造有利环境，以便立法机关、司法机关和最高审计机构亦采取同样的做法。

20.

20.

States parties should enable budget decision makers at all levels of the executive and the legislative to access the necessary information, data and resources, and build capacity to realize the rights of the child.

缔约国应帮助行政和立法部门的各级预算决策者获得必要的信息、数据和资源，并开展能力建设活动，以实现儿童权利。

B.

B.

“all appropriate legislative, administrative and other measures”

“一切适当的立法、行政和其他措施”

21.

21.

The obligation to undertake “all appropriate measures” includes the duty to ensure that:

采取“一切适当措施”的义务包括，有责任确保：

(a)

(a)

Laws and policies are in place to support resource mobilization, budget allocation and spending to realize children’s rights;

制定法律和政策，以支持实现儿童权利方面的资源调动、预算拨款和支出；

(b)

(b)

The necessary data and information about children are collected, generated and disseminated to support the design and implementation of appropriate legislation, policies, programmes and budgets to advance the rights of the child;

收集、生成和传播与儿童相关的必要数据与信息，以支持设计与执行适当的法律、政策、方案和预算，增进儿童权利；

(c)

(c)

Sufficient public resources are mobilized, allocated and utilized effectively to fully implement approved legislation, policies, programmes and budgets;

有效调动、分配和利用充足的公共资源，以充分执行已获批准的法律、政策、方案和预算；

(d)

(d)

Budgets are systematically planned, enacted, implemented and accounted for at the national and subnational levels of the State, in a manner that ensures the realization of children’s rights.

系统地规划、颁布、执行和核实国家和国家以下各级预算，以确保实现儿童权利。

22.

22.

Measures are considered appropriate when they are relevant to directly or indirectly advancing children’s rights in a given context, including that of public budgets.

当这些措施涉及在特定背景下，包括在公共预算中直接或间接增进儿童权利时，均被认为是适当的。

23.

23.

“Legislative measures”, which States parties are obligated to take in relation to public budgets, include reviewing existing legislation, and developing and adopting legislation that aims to ensure that budgets are sufficiently large for the realization of children’s rights at the national and subnational levels.

缔约国有义务采取与公共预算相关的“立法措施”，包括审查现有法律以及制定和通过法律，确保国家和国家以下各级的预算足以用于实现儿童权利。

“Administrative measures” include the development and implementation of programmes that meet the aims of agreed legislation, and ensuring adequate public budgets to do so.

“行政措施”包括，按照商定立法目标制定和执行方案，并确保为此安排充足的公共预算。

“Other measures” can be understood to include, for example, the development of public budget participation mechanisms, and data or policies related to children’s rights.

“其他措施”可被理解为：建立公共预算参与机制以及制定儿童权利相关数据或政策等项措施。

Public budgets can be seen to straddle all three categories of measures, while also being indispensable to the realization of other legislative, administrative and other measures.

公共预算可被视为涵盖所有三个措施类别，同时对于实现其他立法、行政等类措施必不可少。

All government branches, levels and structures are responsible for advancing the rights of the child.

所有政府部门、层级和机关都对增进儿童权利负有责任。

24.

24.

The Committee underlines that States parties have an obligation to show how the public budget-related measures they choose to take result in improvements in children’s rights.

委员会强调，缔约国有义务说明，其选择采取的公共预算相关措施如何改善了儿童权利。

States parties shall show evidence of the outcomes obtained for children as a result of those measures.

缔约国应出具关于这些措施为儿童带来的成果的证据。

It is not enough to show evidence of measures taken without evidence of results if article 4 of the Convention is to be satisfied.

如要满足《公约》第4条，仅展示所采取措施的证据是不够的，还需要出示有关成果的证据。

C.

C.

“for the implementation of the rights recognized in the present Convention”

“以实现本公约所确认的权利”

25.

25.

The “rights recognized in the present Convention” include civil, political, economic, social and cultural rights.

“本公约所确认的权利”包括公民权利、政治权利、经济、社会及文化权利。

States parties have the obligation to immediately realize civil and political rights, and to implement economic, social and cultural rights “to the maximum extent of their available resources”.

缔约国有义务立即实现公民权利和政治权利，并“根据其现有资源所允许的最大限度”实现经济、社会及文化权利。

That implies that the full realization of those rights will necessarily be achieved progressively (see sect. II D below).

这意味着充分实现这些权利必将是一个逐步完成的过程(见下文第二节D部分)。

26.

26.

The implementation of the rights of the child requires close attention to all four stages of the public budget process: planning, enacting, executing and follow-up.

要实现儿童权利，就需要密切关注公共预算进程的全部四个阶段：即规划、颁布、执行和后续行动。

The rights of all children should be given consideration by States parties throughout the budget process, in accordance with the general principles of the Convention and the budget principles outlined in the present general comment.

缔约国应按照《公约》的一般原则和本一般性意见中所载的预算原则，在整个预算进程中考虑到所有儿童的权利。

27.

27.

In terms of budgets, “implementing children’s rights” means that States parties are obliged to mobilize, allocate and spend public resources in a manner that adheres to their obligations of implementation.

关于预算，“实现儿童权利”意味着缔约国有责任以遵守执行义务的方式调动、分配和支出公共资源。

States parties shall respect, protect and fulfil all the rights of the child, as follows:

缔约国应尊重、保护和履行儿童的所有权利，具体如下：

(a)

(a)

“Respect” means that States parties should not interfere directly or indirectly with the enjoyment of children’s rights.

“尊重”的意思是缔约国不应直接或间接干预儿童享受权利。

In relation to budgets, this means that the State shall refrain from interfering with the enjoyment of the rights of the child by, for example, discriminating against certain groups of children in budget decisions, or withdrawing funding or diverting resources away from existing programmes providing for children’s enjoyment of economic, social or cultural rights, except in the circumstances outlined in paragraph 31 below;

就预算而言，这意味着国家应避免干预儿童享受权利，例如，在预算决定中歧视某些儿童群体，或从现有的保障儿童享受经济、社会或文化权利的方案中撤出经费或转移资源，但下文第31段所列情况除外；

(b)

(b)

“Protect” means that States parties shall prevent third parties from interfering with rights guaranteed under the Convention and the Optional Protocols.

“保护”的意思是缔约国应防止第三方干涉《公约》及《任择议定书》所保障的权利。

In terms of public budgets, examples of possible such third parties are the business sector and regional or international financial institutions that might play a role in the different stages of the public budget process.

在公共预算方面，可能属于此类第三方的例子有：在公共预算进程的不同阶段可能发挥作用的商业部门 以及区域或国际金融机构。

The obligation to protect implies that States parties should seek to ensure that their revenue mobilization, budget allocation and expenditures are not interfered with or undermined by third parties.

保护义务意味着缔约国应力求确保税收、预算拨款和支出不受第三方干涉或破坏。

This will require States parties to regulate the role of such third parties, set up complaints mechanisms and systematically intervene in cases of infringement by them.

这将要求缔约国监管此类第三方的作用，建立投诉机制，并系统地介入第三方越权案件。

(c)

(c)

“Fulfil” requires States parties to take action to ensure the full realization of the rights of the child.

“履行”要求缔约国采取行动，确保充分实现儿童权利。

States parties should:

缔约国应：

(i)

(1)

Facilitate children’s rights by taking measures that enable and assist children to enjoy their rights.

通过采取促进和帮助儿童享受权利的措施，促进儿童权利。

In a budgetary context, this includes equipping all levels and structures of the executive, legislature and judiciary with the resources and information required to advance the rights of all children in a comprehensive and sustainable manner.

在预算方面，这包括为所有级别和机关的行政、立法和司法机构提供必要的资源和信息，全面和可持续地增进所有儿童的权利。

This involves putting in place measures to increase knowledge and understanding of the Convention and its Optional Protocols within State functions, and fostering a culture that respects, protects and fulfils children’s rights.

这包括采取措施，在国家职能范围内增加对《公约》及其《任择议定书》的了解和理解，并建立尊重、保护和履行儿童权利的文化。

(ii)

(2)

Provide for children’s rights where States are unable, for reasons beyond their control, to realize those rights themselves by the means at their disposal.

在国家由于不可控的原因无法凭借可用资源自行实现这些权利时，为儿童权利作出安排。

This obligation includes ensuring that reliable, disaggregated data and information are publicly available to assess and monitor the extent to which children are able to exercise their rights, for example, in different parts of the State.

这一义务包括：确保可公开获得可靠的分列数据和信息，以评估和监测儿童在多大程度上能够行使自己的权利，例如在本国的不同地区行使权利。

(iii)

(3)

Promote children’s rights by ensuring that there is appropriate education and public awareness concerning budget decision-making processes and the impacts they have.

通过确保开展关于预算决策进程及其影响的适当的教育和公共宣传，促进儿童权利。

In relation to budgets, this means mobilizing, allocating and spending sufficient funds to communicate and engage with children, their families and caregivers about budget-related decisions, including legislation, policies and programmes that affect them.

就预算而言，这意味着调动、分配和支出充足的资金，就预算相关决定，包括影响儿童的法律、政策和方案，与儿童及其家人和照料者沟通接触。

States parties should continuously assess the outcomes in different groups in order to identify where more effective promotion is required.

缔约国应不断评估不同群体的结果，以确定需要更有效推动的领域。

D.

D.

“With regard to economic, social and cultural rights, States parties shall undertake such measures to the maximum extent of their available resources”

“关于经济、社会及文化权利，缔约国应根据其现有资源所允许的 最大限度采取此类措施”

28.

28.

In line with this obligation, States parties shall take all possible measures to mobilize, allocate and spend sufficient financial resources.

根据此项义务，缔约国应采取一切可能的措施，调动、分配和支出充足的财政资源。

Funds allocated to policies and programmes that further the realization of the rights in the Convention and its Optional Protocols should be spent optimally and in line with the general principles of the Convention and the budget principles outlined in the present general comment.

为进一步实现《公约》及其《任择议定书》所载权利的政策和方案而划拨的资金应该得到优化使用，并遵循《公约》的一般原则以及本一般性意见中所载的预算原则。

29.

29.

The Committee recognizes the evolution of the concepts of “maximum extent of available resources” and “progressive realization” in other core international human rights treaties, and regards article 4 of the Convention as reflecting both.

委员会认识到，其他核心国际人权条约中“现有资源所允许的最大限度”和“逐步实现”的概念经过了演变 ，并认为《公约》第四条体现了上述两个要素。

States parties shall thus take measures to the maximum of their available resources in relation to economic, social and cultural rights and, where needed, within the framework of international cooperation, with a view to achieving progressively the full realization of these rights, without prejudice to obligations that are immediately applicable according to international law.

因此，缔约国应根据现有资源所允许的最大限度，采取经济、社会及文化权利方面的措施，并在必要时在国际合作框架内采取措施，以逐步充分实现这些权利，且不影响根据国际法立即适用的义务。

30.

30.

“States parties shall undertake such measures to the maximum extent of their available resources” means that States parties are expected to demonstrate that they have made every effort to mobilize, allocate and spend budget resources to fulfil the economic, social and cultural rights of all children.

“缔约国应根据其现有资源所允许的最大限度采取此类措施”意味着缔约国应证明已穷尽一切努力调动、分配和支出预算资源，以履行所有儿童的经济、社会及文化权利。

The Committee underlines the fact that children’s rights are interdependent and indivisible and that caution should be exercised in differentiating between economic, social and cultural rights on the one hand, and civil and political rights on the other.

委员会强调，各项儿童权利相互依存且不可分割，在区分经济、社会及文化权利与公民权利和政治权利时应慎重行事。

The realization of economic, social and cultural rights will frequently affect children’s ability to fully exercise their political and civil rights, and vice versa.

实现经济、社会及文化权利往往会影响儿童充分行使政治权利和公民权利的能力，反之亦然。

31.

31.

The obligation imposed on States parties by article 4 to realize children’s economic, social and cultural rights “to the maximum extent” also means that they should not take deliberate retrogressive measures in relation to economic, social and cultural rights.

第4条规定，缔约国有义务“最大限度地”实现儿童的经济、社会及文化权利，这也意味着缔约国不应在经济、社会及文化权利上故意采取倒退措施。

States parties should not allow the existing level of enjoyment of children’s rights to deteriorate.

缔约国不应允许儿童现有权利水平出现恶化。

In times of economic crisis, regressive measures may only be considered after assessing all other options and ensuring that children are the last to be affected, especially children in vulnerable situations.

在经济危机时期，在考虑采取倒退措施之前，首先必须对其他所有方案做出评估，并确保儿童，特别是处境脆弱的儿童，是最后受影响的。

States parties shall demonstrate that such measures are necessary, reasonable, proportionate, non-discriminatory and temporary and that any rights thus affected will be restored as soon as possible.

缔约国应证明，此类措施是必要、合理、适当、非歧视和暂时性的，并且将尽快恢复任何受影响的权利。

States parties should take appropriate measures so that the groups of children who are affected, and others with knowledge about those children’s situation, participate in the decision-making process related to such measures.

缔约国应采取适当措施，使受影响儿童群体以及了解这些儿童状况的其他人可以参与此类措施的相关决策过程。

The immediate and minimum core obligations imposed by children’s rights shall not be compromised by any retrogressive measures, even in times of economic crisis.

儿童权利所要求的立即应尽的最低限度的核心义务 不应受到任何倒退措施的影响，即使在经济危机时期亦是如此。

32.

32.

Article 44 of the Convention obliges States parties to regularly report on their progress in advancing the rights of children in their jurisdictions.

《公约》第44条要求缔约国定期报告其管辖范围内在增进儿童权利方面取得的进展。

Clear and consistent qualitative and quantitative goals and indicators should be used to illustrate the progressive realization of children’s economic, social and cultural rights to the maximum extent of available resources, as well as the realization of the immediate obligations imposed by those rights, and the realization of civil and political rights.

应当使用明确和一致的定性和定量目标和指标，说明最大限度地利用现有资源逐步实现儿童的经济、社会及文化权利的情况，履行这些权利所要求的立即应尽义务的情况，以及实现公民权利和政治权利的情况。

States parties are expected to regularly review and improve their measures to ensure the availability and maximization of resources for the rights of all children.

缔约国应定期审查和改进措施，确保提供并最大限度地利用促进所有儿童权利的资源。

33.

33.

The Committee places great importance on accountable, transparent, inclusive and participative decision-making processes at the national and subnational levels as a means of obtaining the resources necessary for the implementation of children’s rights, including economic, social and cultural rights.

委员会十分重视在国家和国家以下各级开展问责、透明、包容和参与式的决策进程，并借此获得实现儿童权利，包括经济、社会及文化权利所需的资源。

34.

34.

Corruption and mismanagement of public resources in State revenue mobilization, allocation and spending represents a failure by the State to comply with its obligation to use the maximum of available resources.

国家征税、分配和支出过程中如出现腐败和公共资源管理不善，便表明该国未遵守最大限度利用现有资源的义务。

The Committee underlines the importance of States parties allocating resources to prevent and eliminate any corruption affecting children’s rights, in accordance with the United Nations Convention against Corruption.

委员会强调指出，缔约国必须按照《联合国反腐败公约》分配资源，防止和消除影响儿童权利的任何腐败行为。

E.

E.

“and, where needed, within the framework of international cooperation”

“并视需要在国际合作范围内”

35.

35.

States parties have an obligation to cooperate with one another in the promotion of universal respect for, and observance of, human rights, including the rights of the child.

缔约国有义务相互合作，促进普遍尊重和遵守人权， 包括儿童权利。

States that lack the resources needed to implement the rights enshrined in the Convention and its Optional Protocols are obliged to seek international cooperation, be it bilateral, regional, interregional, global or multilateral.

缺乏必要资源执行《公约》及其《任择议定书》所载权利的国家有义务寻求国际合作，包括双边、区域、区域间、全球和多边合作。

States parties with resources for international cooperation have an obligation to provide such cooperation with the aim of facilitating the implementation of children’s rights in the recipient State.

拥有国际合作资源的缔约国有义务提供此类合作，以促进受援国实现儿童权利。

36.

36.

States parties should demonstrate that, where necessary, they have made every effort to seek and implement international cooperation to realize the rights of the child.

缔约国应在必要时证明，已穷尽一切努力为实现儿童权利寻求和开展国际合作。

Such cooperation may include technical and financial support in relation to implementing children’s rights in the budget process, including from the United Nations.

此类合作可包括与在预算进程中实现儿童权利相关的技术和财政支助，包括联合国提供的支助。

37.

37.

States parties should collaborate with other States’ efforts to mobilize the maximum available resources for children’s rights.

缔约国应与其他国家协作，努力最大限度地调动现有资源用于维护儿童权利。

38.

38.

States parties’ cooperation strategies, on the part of both donors and recipients, should contribute to the realization of children’s rights and shall not impact negatively on children, especially those who are most vulnerable.

缔约国――不管是捐助国还是受援国――的合作战略应有助于实现儿童权利，而不应给儿童特别是最脆弱儿童带来不利影响。

39.

39.

States parties should comply with their obligations under the Convention and the Optional Protocols when engaging in development cooperation as members of international organizations, and when signing international agreements.

缔约国在作为国际组织成员参与发展合作， 以及在签署国际协议时，应履行《公约》和《任择议定书》所规定的义务。

Similarly, States parties should consider the potential impact on children’s rights when planning and implementing economic sanctions.

同样，缔约国在规划和实施经济制裁时应考虑对儿童权利的潜在影响。

III.

三.

General principles of the Convention and public budgets

《公约》一般原则与公共预算

40.

40.

Four general principles within the Convention form the basis for all State decisions and actions that directly or indirectly relate to the rights of the child, including public budgets.

《公约》的四项一般原则是包括公共预算在内的与儿童权利直接或间接相关的所有国家决策和行动的基础。

A.

A.

Right to non-discrimination (art. 2)

不受歧视权(第2条)

41.

41.

States parties are obliged to protect children from all kinds of discrimination “irrespective of the child’s or his or her parent’s or legal guardian’s race, colour, sex, language, religion, political or other opinion, national, ethnic or social origin, property, disability, birth or other status” (art. 2 (1)).

缔约国有义务保护儿童不受各种形式的歧视，“不因儿童或其父母或法定监护人的种族、肤色、性别、语言、宗教、政治或其他见解、民族、族裔或社会出身、财产、伤残、出生或其他身份而有任何差别”(第2条第1款)。

States parties, at all administrative levels, should serve to prevent discrimination and shall not directly or indirectly discriminate against children in budget-related legislation, policies or programmes, in their content or implementation.

缔约国应当在所有行政层级防止歧视，并不得在与预算有关的法律、政策或方案的内容或实施过程中直接或间接歧视儿童。

42.

42.

States parties should take proactive measures to ensure positive outcomes for all children in relation to legislation, policies and programmes by mobilizing sufficient revenue and allocating and spending funds accordingly.

缔约国应采取积极主动的措施，通过调动充足的税收和相应的资金分配和支出，确保在法律、政策和方案方面为所有儿童取得积极成果。

In order to achieve substantive equality, States parties should identify groups of children that qualify for special measures and use public budgets to implement such measures.

为实现实质性平等，缔约国应确定有资格获得特殊措施的儿童群体，并利用公共预算执行此类措施。

43.

43.

States parties should create an environment of non-discrimination and take steps, including through the allocation of resources, to ensure that all their government branches, levels and structures, as well as civil society and the business sector, actively advance the right of children to be free from discrimination.

缔约国应创造一个不歧视环境，并通过资源分配等措施，确保所有政府部门、层级和机关以及民间社会和工商业部门积极增进儿童不受歧视的权利。

44.

44.

To achieve budgets that contribute to positive outcomes in terms of children’s enjoyment of their rights, States parties are required to address inequalities among children by reviewing and revising relevant legislation, policies and programmes, by increasing or reprioritizing certain parts of the budget, or improving the effectiveness, efficiency and equity of their budgets.

为达成有利于在儿童享受权利方面取得积极结果的预算，缔约国必须审查和修订相关法律、政策和方案，增加或调整预算某些部分，或提高预算的效力、效率和公平性，从而解决儿童之间的不平等问题。

B.

B.

Best interests of the child (art. 3)

儿童的最大利益(第3条)

45.

45.

Article 3 (1) of the Convention provides that the best interests of the child shall be a primary consideration in all actions concerning children.

《公约》第3条第1款规定，关于儿童的一切行动，均应以儿童的最大利益为一种首要考虑。

States parties are obliged to integrate and apply this principle in all legislative, administrative and judicial proceedings that have a direct or indirect impact on children, including budgets.

缔约国有义务在包括预算在内的直接或间接影响儿童的所有立法、行政和司法程序中，纳入和适用这一原则。

The best interests of the child should be a primary consideration throughout every phase of the budgetary process and in all budgetary decisions that affect children.

儿童的最大利益应是预算进程的每个阶段和影响儿童的所有预算决策的首要考虑。

46.

46.

As the Committee noted in its general comment No. 14 (2013) on the right of the child to have his or her best interests taken as a primary consideration, the rights set out in the Convention and its Optional Protocols provide the framework for assessing and determining the best interests of the child.

正如委员会在其关于儿童将他或她的最大利益列为一种首要考虑的权利的第14号一般性意见(2013年)中所述，《公约》及其《任择议定书》所列权利奠定了评估和确定儿童最大利益的框架。

This obligation is crucial when States weigh up competing budget allocation and spending priorities.

当国家在权衡相互冲突的预算分配和支出优先事项时，这一义务至关重要。

States parties should be able to demonstrate how the best interests of the child have been considered in budgetary decision-making, including how they have been weighed against other considerations.

缔约国应能证明，在预算决策中如何已考虑到儿童的最大利益，包括如何与其他的考虑因素相权衡。

47.

47.

States parties should conduct child rights impact assessments in order to ascertain the effect of legislation, policies and programmes on all children at the national and subnational levels, especially children in vulnerable situations who may have special needs and therefore require a disproportionate share of spending in order to have their rights realized.

缔约国应进行儿童权利影响评估， 以确定国家和国家以下各级法律、政策和方案对所有儿童的影响，特别是可能有特殊需要的处境脆弱儿童，他们需要更高比例的支出来实现其权利。

Child rights impact assessments should be part of each stage of the budget process and should complement other monitoring and evaluation efforts.

儿童权利影响评估应贯穿预算进程的各个阶段，并应补充其他监测和评价工作。

While States parties will apply different methodologies and practices when undertaking child rights impact assessments, they should use the Convention and its Optional Protocols, as well as relevant concluding observations and general comments issued by the Committee, in developing their frameworks.

虽然缔约国在进行儿童权利影响评估时会采用不同的方法和做法，但它们都应依据《公约》及其《任择议定书》以及委员会发布的相关结论性意见和一般性意见来制定框架。

The child rights impact assessments should be informed by stakeholders, such as children, civil society organizations, experts, State government structures and academic institutions.

儿童权利影响评估应听取儿童、民间社会组织、专家、国家政府机构和学术机构等利益攸关方的意见。

The analysis should result in recommendations for amendments, alternatives and improvements and should be publicly available.

分析后应提出修正、替代和改进建议，并应对外公布。

C.

C.

Right to life, survival and development (art. 6)

生命、生存和发展权(第6条)

48.

48.

Article 6 of the Convention provides that every child has an inherent right to life and that States parties shall ensure the survival and development of all children.

《公约》第6条规定，每个儿童均有固有的生命权，缔约国应最大限度地确保儿童的存活与发展。

In its general comment No. 5, the Committee states that the development of the child is “a holistic concept, embracing the child’s physical, mental, spiritual, moral, psychological and social development” and that “implementation measures should be aimed at achieving the optimal development for all children” (para. 12).

委员会在第5号一般性意见中指出，儿童的发展是“一个综合的概念，包括儿童身体、智力、精神、道德、心理和社会多方面的发展”，而“执行措施的目的应当是实现所有儿童的最优发展”(第12段)。

49.

49.

The Committee recognizes that children have varying needs at different stages of their growth and development.

委员会认识到，儿童在成长和发展的不同阶段有不同的需要。

In their budget decisions, States parties should consider all factors required for children of different ages to survive, grow and develop.

缔约国应在预算决定中考虑到不同年龄儿童生存、成长和发展所需的全部要素。

States parties should show their commitment to children’s rights by making visible the parts of their budgets that affect children in different age groups.

缔约国应展示对儿童权利的承诺，为此公布影响不同年龄组儿童的预算组成部分。

50.

50.

The Committee acknowledges that investment in early childhood development has a positive impact on children’s ability to exercise their rights, breaks poverty cycles and brings high economic returns.

委员会承认，对儿童早期发展进行投资对儿童行使权利的能力、打破贫困循环和实现高经济回报具有积极影响。

Underinvestment in children in their early years can be detrimental to cognitive development and can reinforce existing deprivations, inequalities and intergenerational poverty.

对幼儿期儿童的投资不足可能有损于其认知能力的发展，并可能加剧现有的权利剥夺、不平等和代际贫困。

51.

51.

Ensuring the right to life, survival and development includes the need to consider budgets for different groups of children within the current generation, while also taking future generations into account by developing sustainable multi-year revenue and spending projections.

确保生命、生存和发展权不仅需要考虑用于当代不同儿童群体的预算，同时也需要通过制定可持续的多年收入和支出预测，考虑到子孙后代。

D.

D.

Right to be heard (art. 12)

表达意见权(第12条)

52.

52.

Article 12 of the Convention establishes the right of every child to freely express his or her views in all matters affecting him or her, and for those views to be given due weight in accordance with the child’s age and maturity.

《公约》第12条规定，每个儿童都有权对影响到其本人的一切事项自由发表自己的意见，对儿童的意见应按照其年龄和成熟程度给以适当的看待。

States parties should regularly hear children’s views on budget decisions that affect them, through mechanisms for the meaningful participation of children at the national and subnational levels.

缔约国应通过国家和国家以下各级儿童切实参与的机制，经常听取儿童对影响到他们的预算决定的意见。

Participants in those mechanisms should be able to contribute freely and without fear of repression or ridicule and States parties should provide feedback to those who participated.

这些机制的参与者应当能够自由发表意见，而不必担心遭到压迫或讥笑，缔约国应向参与者提供反馈意见。

In particular, States parties should consult with children who face difficulties in making themselves heard, including children in vulnerable situations.

缔约国还应特别与处境脆弱的儿童等难以表达意见的儿童进行协商。

53.

53.

The Committee recalls that “investment in the realization of the child’s right to be heard in all matters of concern to her or him and for her or his views to be given due consideration, is a clear and immediate legal obligation of States parties under the Convention … It also requires a commitment to resources and training.”

委员会指出，“儿童有权对影响到其本人的一切事项发表意见并得到应有重视，在实现这一权利方面的投入是《公约》给予所有缔约国的明确而紧要的法律义务。 ……此外，还应在资源和培训方面作出承诺。”

This underlines the responsibility of States parties to ensure that there is funding to achieve the meaningful participation of children in all decisions affecting them.

这突出说明了缔约国有责任确保提供资金实现儿童切实参与所有影响他们的决定。

It recognizes the important role played by officials of the executive, independent ombudspersons for children, educational institutions, the media, civil society organizations, including children’s organizations, and legislatures in assuring children’s participation in relation to public budgets.

委员会承认，行政官员、儿童问题独立监察员、教育机构、媒体、包括儿童组织在内的民间社会组织以及立法机关在确保儿童参与公共预算方面发挥着重要作用。

54.

54.

The Committee recognizes that budget transparency is a prerequisite for meaningful participation.

委员会认识到，预算透明是切实参与的一个先决条件。

Transparency means ensuring that user-friendly information is made publicly available in a timely manner in relation to the planning, enactment, execution and follow-up of budgets.

透明意味着确保在预算规划、颁布、执行和后续行动中及时公布便于使用的信息。

This includes both quantitative budget data and relevant information about legislation, policies, programmes, the budget process timetable, motivation for spending priorities and decisions, outputs, outcomes and service delivery information.

这包括量化的预算数据以及法律、政策、方案、预算进程时间表、支出优先事项和决策的动机、产出、成果和服务交付信息等相关资料。

The Committee underlines the need for States parties to budget for and provide contextually appropriate materials, mechanisms and institutions to enable meaningful participation.

委员会强调指出，缔约国有必要提供适合国情的材料、机制和机构，并安排相应预算，以便儿童切实参与。

55.

55.

To enable meaningful participation in the budget process, the Committee stresses the importance of ensuring that States parties have in place legislation and policies for freedom of information that include, or at a minimum do not exclude, children and child rights advocates from the right to access key budgetary documents such as pre-budget statements, budget proposals, enacted budgets, midterm reports, in-year reports and audit reports.

为了实现儿童切实参与预算进程的目的，委员会强调指出，必须确保缔约国制定促进信息自由的法律和政策，其中包括或至少不排除：儿童和儿童权利倡导者有权获取关键预算文件，如预算前声明、预算提案、颁布的预算、中期报告、年度报告和审计报告等。

56.

56.

The Committee recognizes that a number of States have experience in engaging children in meaningful participation in different parts of the budget process.

委员会认识到，一些国家在让儿童切实参与预算进程的不同组成部分方面已有经验。

It encourages States parties to share such experiences and identify good practices that are appropriate to their contexts.

委员会鼓励缔约国分享此类经验，并确定适合国情的良好做法。

IV.

四.

Principles of public budgeting for children’s rights

关于促进儿童权利的公共预算编制原则

57.

57.

As established in section II above, the Committee underlines the fact that States parties are obliged to take measures within their budget processes to generate revenue and manage expenditures in a way that is sufficient to realize the rights of the child.

如上文第二节所述，委员会强调指出，缔约国有义务在预算进程中采取措施，以创造收入和管理支出，从而确保有充足的资金来实现儿童权利。

The Committee recognizes that there are many ways to achieve sufficient resources for realizing children’s rights, including taking into account the general principles of the Convention and the budget principles of effectiveness, efficiency, equity, transparency and sustainability.

委员会认识到，有许多方法可以保障将充足的资源用于实现儿童权利，包括考虑《公约》的一般原则和效力、效率，公平、透明和可持续性等预算原则。

States parties to the Convention are accountable for meeting their budgetary obligations to realize children’s rights.

《公约》缔约国有责任履行预算义务，以实现儿童权利。

58.

58.

The Committee recognizes that States have existing expertise and experience in applying the general principles of the Convention and the following budget principles to their budget processes. States parties are encouraged to share and exchange their good practices.

委员会认识到，各国拥有在预算进程中适用《公约》一般原则和以下预算原则的专门知识和经验，并鼓励缔约国分享和交流良好做法。

A.

A.

Effectiveness

效力

59.

59.

States parties should plan, enact, execute and follow up in ways that lead to advances in child rights.

缔约国的预算规划、颁布、执行和后续行动应推动在儿童权利方面取得进展。

States parties should invest in understanding the child rights situation in their context and formulate and implement legislation, policies and programmes that are strategically designed to overcome the challenges of realizing the rights of the child.

缔约国应对了解国内儿童权利状况进行投资，并从战略角度制定和执行法律、政策和方案，克服实现儿童权利方面的挑战。

States parties should constantly assess how budgets affect different groups of children and ensure that their budget decisions lead to the best possible outcomes for the largest number of children, paying special attention to children in vulnerable situations.

缔约国应不断评估预算对不同儿童群体的影响，确保预算决定为尽可能多的儿童带来可能的最佳结果，并特别关注处境脆弱的儿童。

B.

B.

Efficiency

效率

60.

60.

Public resources dedicated to child-related policies and programmes should be managed in such a way as to ensure value for money and bearing in mind the obligation to respect, protect and fulfil children’s rights.

在对专门用于儿童相关政策和方案的公共资源进行管理时，应确保资金效益，并铭记尊重、保护和履行儿童权利的义务。

Approved expenditures should be executed in line with the enacted budget.

应按照颁布的预算执行核准支出。

Goods and services to advance child rights should be procured and delivered transparently and on time, and be of appropriate quality.

增进儿童权利的货物和服务应当以透明的方式按时采购和交付，并应保证适当的质量。

Furthermore, funds allocated to the rights of the child should not be wasted.

此外，不得浪费分配用于儿童权利的资金。

States parties should make efforts to overcome institutional barriers that impede efficient spending.

缔约国应努力克服妨碍高效支出的体制障碍。

Monitoring, evaluation and auditing of public funds should provide checks and balances that promote sound financial management.

对公共资金的监测、评价和审计工作应发挥制衡作用，从而促进健全的财务管理。

C.

C.

Equity

公平

61.

61.

States parties shall not discriminate against any child or category of children through resource mobilization or the allocation or execution of public funds.

缔约国在资源调动或公共资金的分配或执行过程中，不应歧视任何儿童或任何一类儿童。

Spending equitably does not always mean spending the same amount on each child, but rather making spending decisions that lead to substantive equality among children.

公平支出并不总是意味着在每个儿童身上支出相同金额，而是作出有利于儿童之间实现实质性平等的支出决定。

Resources should be fairly targeted to promote equality.

应当公平确定资源投向，促进平等。

States parties are obliged to remove all discriminatory barriers that children may face in accessing their rights.

缔约国有义务消除儿童在获得权利时可能面临的一切歧视性障碍。

D.

D.

Transparency

透明

62.

62.

States parties should develop and maintain public financial management systems and practices that are open to scrutiny, and information on public resources should be freely available in a timely manner.

缔约国应当制定和保持接受公开监督的公共财政管理制度和做法，并且应及时免费提供公共资源信息。

Transparency contributes to efficiency and combats corruption and mismanagement of public budgets, which in turn increases the public resources available to advance child rights.

透明有助于提高公共预算的效率，打击公共预算方面的腐败和管理不善，从而增加可用于增进儿童权利的公共资源。

Transparency is also a prerequisite for enabling meaningful participation of the executive, legislatures and civil society, including children, in the budget process.

透明也是行政、立法机关和民间社会以及儿童切实参与预算进程的先决条件。

The Committee emphasizes the importance of States parties actively promoting access to information about public revenues, allocations and spending related to children and adopting policies to support and encourage continuous engagement with legislatures and civil society, including children.

委员会强调，缔约国必须积极便利各方获得与儿童有关的公共收入、拨款和支出信息，并采取政策支持和鼓励与立法机关和民间社会以及儿童持续接触。

E.

E.

Sustainability

可持续性

63.

63.

The best interests of current and future generations of children should be given serious consideration in all budget decisions.

应在所有预算决定中认真考虑今世后代儿童的最大利益。

States parties should mobilize revenues and manage public resources in such a way as to ensure the ongoing adoption of policies and delivery of programmes aimed at directly or indirectly realizing children’s rights.

缔约国调动收入和管理公共资源的方式应确保持续采取和执行直接或间接实现儿童权利的政策与方案。

States parties may only take retrogressive measures in relation to children’s rights as outlined in paragraph 31 above.

缔约国只有在上文第31段所述情况下才能在儿童权利方面采取倒退措施。

V.

五.

Implementation of the rights of the child in public budgets

在公共预算中实现儿童权利

64.

64.

In this section, the Committee provides more detailed guidance and recommendations on how to realize children’s rights in relation to each of the four stages of the public budget process:

在本节中，委员会就如何在公共预算进程的以下四个阶段中实现儿童权利提供了更详细的指导意见和建议：

(a)

(a)

Planning;

规划阶段；

(b)

(b)

Enacting;

颁布阶段；

(c)

(c)

Executing;

执行阶段；

(d)

(d)

Following up.

后续行动阶段。

65.

65.

While focusing on national and subnational public budget processes in this section, the Committee stresses the obligation of States parties to also foster implementation of the Convention through international cooperation.

在本节中，委员会在关注国家和国家以下各级公共预算进程的同时，强调缔约国亦有义务通过国际合作促进执行《公约》。

Such cooperation should be made visible in the national and subnational budgets, where relevant.

应在国家和国家以下各级相关预算中酌情说明这种合作。

66.

66.

The Committee also stresses the importance of effective cross-sectoral, interministerial, interdepartmental and inter-agency coordination and cooperation throughout the budget process to fully implement the Convention and its Optional Protocols.

委员会还强调，在整个预算进程中必须进行有效的跨部门、部委间、部门间和机构间协调与合作，以充分执行《公约》及其《任择议定书》。

States parties should make resources available and should gear their information systems to sustain such coordination at the national and subnational levels.

缔约国应提供资源并调整信息系统，以便在国家和国家以下各级持续开展此类协调。

A.

A.

Planning

规划

1.

1.

Assessing the situation

情况评估

67.

67.

Budget planning requires realistic assessments of the economic situation and of the extent to which existing legislation, policies and programmes sufficiently respect, protect and fulfil children’s rights.

预算规划要求现实地评估经济状况以及现有法律、政策和方案在多大程度上充分尊重、保护和履行儿童权利。

States need reliable, timely, accessible and comprehensive disaggregated information and data in reusable formats on the macroeconomic, budget and child rights situation, both current and projected.

各国需要获得关于宏观经济、预算和儿童权利状况的当前和预测分类信息与数据，这类信息和数据必须可靠、及时、便捷、全面，并以可重复使用的格式提供。

Such information is fundamental to creating legislation, policies and programmes to directly or indirectly target and advance the rights of the child.

这类信息对制定直接或间接针对和增进儿童权利的法律、政策和方案至关重要。

68.

68.

In the planning of the budget, States parties should give detailed consideration to the situation of different groups of children, especially those in vulnerable situations, taking into account the past (at least the last 3 to 5 years), current and future situations (at least the next 5 to 10 years).

在预算规划中，缔约国应根据过去(至少最近3至5年)、现在和未来(至少今后5至10年)的情况，仔细考虑不同儿童群体，特别是处境脆弱儿童的状况。

To ensure access to reliable and useful information on the situation of children, States parties are urged to:

为了确保获得关于儿童状况的可靠和有用的资料，委员会敦促缔约国：

(a)

(a)

Periodically review the mandates and resources of statistical bodies and systems for the collection, processing, analysis and dissemination of child-related demographics and other relevant data;

定期审查统计机构和系统在收集、处理、分析和传播与儿童有关的人口统计数据及其他有关数据方面的任务与资源；

(b)

(b)

Ensure that available information on the situation of children is disaggregated in useful ways considering different groups of children and the principle of non-discrimination in article 2 of the Convention (see also sect. III A above);

确保以有用的方式将关于儿童状况的现有资料进行分类，考虑到不同儿童群体以及《公约》第2条规定的不歧视原则(另见上文第三节A部分)；

(c)

(c)

Make user-friendly information and disaggregated data on the situation of children available in a timely manner to public officials of the executive and members of the legislatures involved in budgeting at the national and subnational levels, as well as to civil society, including children;

及时向参与国家和国家以下各级预算编制的行政机关公职人员和立法机关成员以及包括儿童在内的民间社会，提供关于儿童状况的便于使用的信息和分类数据；

(d)

(d)

Establish and maintain a database of all policies and resources affecting children so that those involved in implementing and monitoring the corresponding programmes and services have ongoing access to objective and reliable information.

建立和维护一个关于影响儿童的所有政策和资源的数据库，以便参与实施和监测相应方案和服务的人员持续获得客观可靠的信息。

69.

69.

States parties should investigate past and potential impacts of budget decisions on children, by:

缔约国应调查预算决定对儿童的历史和潜在影响，办法包括：

(a)

(a)

Conducting audits, evaluations and studies of the impact on children of past public revenue collection, budget allocations and expenditures;

审计、评价和研究过去国家税收、预算拨款和支出对儿童的影响；

(b)

(b)

Consulting with children, their caregivers and those working for their rights, and giving the results serious consideration in budget decisions;

征求儿童、儿童照料者及儿童权利工作者的意见，并在预算决定中认真考虑这些意见；

(c)

(c)

Reviewing existing, or creating new, mechanisms to consult regularly with children throughout the budget year;

审查现有机制或创建新机制，在整个预算年度经常征求儿童意见；

(d)

(d)

Using new technologies to support effective budget planning in relation to children’s rights.

使用新技术支持与儿童权利有关的有效预算规划。

2.

2.

Legislation, policies and programmes

法律、政策和方案

70.

70.

Legislation, policies and programmes related to fiscal issues, the budget process or specific rights of the child have a direct or indirect impact on children.

与财政问题、预算进程或儿童具体权利相关的法律、政策和方案对儿童有直接或间接的影响。

States parties are required to take all possible measures to ensure that all legislation, policies and programmes are in accordance with the Convention and its Optional Protocols, reflect the realities of children, especially those in vulnerable situations, and do not harm children or prevent their rights from being realized.

缔约国必须采取一切可能的措施，确保所有法律、政策和方案符合《公约》及其《任择议定书》，反映儿童特别是处境脆弱儿童的现实，且不伤害儿童或妨碍儿童权利的实现。

71.

71.

The Committee recognizes the fact that macroeconomic and fiscal legislation, policies and programmes can have an indirect impact on children, their guardians and caregivers who may, for example, be affected by labour legislation or public debt management.

委员会认识到，宏观经济与财政方面的法律、政策和方案可能对儿童、儿童监护人和照料者产生间接影响，例如，他们可能受到劳工法律或公共债务管理的影响。

States parties should conduct child rights impact assessments of all legislation, policies and programmes, including those of a macroeconomic and fiscal nature, in order to ensure that they do not undermine the realization of children’s rights.

缔约国应对包括具有宏观经济和财政性质的所有法律、政策和方案进行儿童权利影响评估，以确保不影响实现儿童权利。

72.

72.

Legislation, policies and programmes relevant to children should be part of decision-making and operations of international development cooperation and States parties’ memberships of international organizations.

与儿童有关的法律、政策和方案应该是国际发展合作的决策与运作的一项内容，也应该是缔约国作为国际组织成员资格的一个条件。

A State engaged with international development or finance cooperation should take all measures necessary to ensure that such cooperation is carried out in accordance with the Convention and its Optional Protocols.

参与国际发展或金融合作的国家应采取一切必要措施，确保依照《公约》及其《任择议定书》开展此类合作。

73.

73.

The Committee emphasizes the importance of States parties making cost estimates of proposed legislation, policies and programmes that affect children, in order to ascertain the level of financial resources needed and to enable budget planners and the relevant decision makers in the executive and the legislature to make informed decisions on the resources needed for their implementation.

委员会强调，缔约国必须对影响儿童的拟议律法、政策和方案进行费用估算，以确定所需财政资源水平，并让预算规划者及行政和立法机关的有关决策者能够就执行工作所需资源作出知情决定。

3.

3.

Mobilizing resources

调动资源

74.

74.

The Committee recognizes the importance of States’ legislation, policies and systems in relation to revenue mobilization and borrowing to sustain available resources for the rights of the child.

委员会认识到，各国必须制定税收和举债方面的法律、政策和制度，以维持可用于促进儿童权利的资源。

States parties should take concrete sustainable measures to mobilize domestic resources at the national and subnational levels, such as through taxes and non-tax revenues.

缔约国应采取具体的可持续措施，如通过税收和非税收入等方法在国家和国家以下各级调动国内资源。

75.

75.

States parties shall seek international cooperation if the available resources to realize the rights of children are insufficient.

如果用于实现儿童权利的现有资源不足，则缔约国应寻求国际合作。

Such cooperation shall take the Convention and its Optional Protocols into account both on the part of the recipient and the donor States.

在此类合作中，受援国和捐助国都应考虑到《公约》及其《任择议定书》。

The Committee underlines the fact that international and regional cooperation for the realization of children’s rights can include mobilization of resources to targeted programmes, as well as measures relating to taxation, combating tax evasion, debt management, transparency and other issues.

委员会强调，促进实现儿童权利的国际和区域合作可包括：为定向方案调动资源，在税收、打击逃税、债务管理、透明度等问题上采取措施。

76.

76.

The mobilization of resources for public spending on child rights should itself be conducted in a manner that adheres to the budget principles set out in section IV.

为用于儿童权利的公共支出调动资源，本身便应遵守第四节所载预算原则。

A lack of transparency in resource mobilization systems can lead to inefficiencies, mismanagement of public finances and corruption.

资源调动制度缺乏透明度会导致效率低下、公共财政管理不善和腐败。

This in turn can lead to insufficient resources being available to spend on the rights of the child.

这又会造成用于儿童权利的资源不足。

The different tax regimes that do not take into account the ability of families to pay can lead to an inequity in resource mobilization.

不考虑家庭支付能力的不同税收制度会造成不公平的资源调动。

This can place disproportionate revenue burdens on people with already scarce financial resources, some of whom will be caring for children.

这会致使已经严重缺乏经济资源的人，包括一些需要照料儿童的人，承担过度的税务负担。

77.

77.

States parties should mobilize the full extent of their available resources in a way that is consistent with their obligations of implementation, by:

缔约国应根据其执行义务充分调动现有资源，包括：

(a)

(a)

Conducting child rights impact assessments of legislation and policies pertaining to resource mobilization;

对与资源调动有关的法律和政策进行儿童权利影响评估；

(b)

(b)

Reviewing and ensuring that policies and formulas for the division of revenue, both vertical (between different levels of the State) and horizontal (between units at the same level), support and enhance equality among children in different geographical regions;

审查和确保纵向(国家不同层级之间)和横向(同一层级的单位之间)的收入分配政策和公式支持和加强不同地理区域的儿童之间的平等；

(c)

(c)

Reviewing and strengthening their capacity to formulate and manage tax legislation, policies and systems, including the signing of agreements between countries to avoid tax evasion;

审查和加强其制定与管理税收方面的法律、政策和制度的能力，包括在各国之间签署避免逃税的协议；

(d)

(d)

Safeguarding the resources available to advance children’s rights by preventing wastage of resources due to inefficiency or mismanagement and combating corrupt or illicit practices at all levels;

保障可用于增进儿童权利的资源，避免由于效率低下或管理不善而浪费资源，并打击各个层级的腐败或非法做法；

(e)

(e)

Applying the budget principles set out in section IV in all resource mobilization strategies;

在所有资源调动战略中采用第四节所载预算原则；

(f)

(f)

Ensuring that their sources of revenue, spending and liabilities lead to the realization of children’s rights for current and future generations.

确保收入来源、支出和负债能够保障实现今世后代儿童的权利。

78.

78.

The Committee recognizes that sustainable debt management by States, on behalf of creditors and lenders, can contribute to mobilizing resources for the rights of the child.

委员会认识到，国家代表债权人和放款人进行的可持续债务管理可促进为儿童权利调动资源。

Sustainable debt management includes having in place transparent legislation, policies and systems with clear roles and responsibilities for borrowing and lending, as well as managing and monitoring debt.

可持续债务管理包括：制定借贷作用和职责清晰的透明的法律、政策和制度，并对债务进行管理和监督。

The Committee also recognizes that long-term unsustainable debt can be a barrier to a State’s ability to mobilize resources for children’s rights, and may lead to taxes and user fees that impact negatively on children.

委员会还认识到，长期而不可持续的债务会阻碍国家为儿童权利调动资源的能力，并可能导致给儿童带来负面影响的税收和使用费。

Child rights impact assessments should therefore be carried out also in relation to debt agreements.

因此，也应就债务协议进行儿童权利影响评估。

79.

79.

Debt relief can increase States’ ability to mobilize resources for the rights of the child.

减免债务可以提高各国为儿童权利调动资源的能力。

When States parties receive debt relief, children’s rights shall be given serious consideration in decisions regarding the allocation of resources that become available as a result of such relief.

缔约国如获得债务减免，则它们在决定如何分配因此类减免而产生的可用资源时，应认真考虑儿童权利。

80.

80.

States parties shall protect children’s rights when making decisions related to mobilizing resources through natural resource extraction.

缔约国在决定通过开采自然资源调动资源时，应注意保护儿童权利。

Domestic and international agreements regarding such resources, for example, should take into consideration the impacts they might have on current and future generations of children.

例如，关于此类资源的国内和国际协议应考虑到对今世后代儿童的影响。

4.

4.

Formulating budgets

制定预算

81.

81.

Pre-budget statements and budget proposals provide powerful vehicles for States to translate their commitments to the rights of the child into concrete priorities and plans at the national and subnational levels.

预算前声明和预算提案是强有力的工具，有助于各国将其对儿童权利的承诺转化为国家和国家以下各级的具体优先事项和计划。

States parties should prepare their budget-related statements and proposals in such a way as to enable effective comparisons and monitoring of budgets relating to children, by:

缔约国在编制预算前声明和预算提案时，应确保可对与儿童有关的预算切实进行比较和监测，方法包括：

(a)

(a)

Adhering to internationally agreed budget classification systems such as functional (sector or subsector), economic (current and capital expenses), administrative (ministry, department, agency) and programme breakdowns (if programme-based budgeting is used), to the extent that they are compliant with children’s rights;

在符合儿童权利的前提下，遵守国际商定的预算分类制度，如功能分类(部门或子部门)、经济分类(经常性和资本性支出)、行政分类(部委、部门和机构)和方案细分(如果使用方案预算法)；

(b)

(b)

Reviewing their administrative guidelines and procedures for the formulation of pre-budget statements and budget proposals, such as standardized worksheets and instructions regarding which stakeholders to consult, in order to ensure that they are in line with the present general comment;

审查关于拟订预算前声明和预算提案的行政准则与程序，如标准化工作表以及关于需咨询哪些利益攸关方的指示，以确保它们与本一般性意见保持一致；

(c)

(c)

Further reviewing their classification systems to ensure that they include budget lines and codes that at a minimum disaggregate budget information in line with all the categories listed in paragraph 84 below;

进一步审查分类制度，确保这些制度包括预算项目和编码，并至少按照下文第84段所载全部类别对预算信息进行分列；

(d)

(d)

Ensuring that their budget lines and codes correspond at the national and subnational levels;

确保国家和国家以下各级的预算项目和编码相互对应；

(e)

(e)

Publishing pre-budget statements and budget proposals that are user-friendly, timely and accessible to legislatures, children and child rights advocates.

及时发布立法机关、儿童和儿童权利倡导者可方便使用和及时获得的预算前声明和预算提案。

82.

82.

Pre-budget statements and budget proposals convey essential information about how a State plans to meet its child rights obligations.

预算前声明和预算提案能够传递一国计划如何履行儿童权利义务的基本信息。

States parties should use their pre-budget statements and budget proposals to:

缔约国应利用预算前声明和预算提案：

(a)

(a)

Explain how legislation, policies and programmes affecting children will be funded and implemented;

解释影响儿童的法律、政策和方案如何得到供资和执行；

(b)

(b)

Identify which budget allocations directly target children;

确定哪些预算拨款直接针对儿童；

(c)

(c)

Identify which budget allocations indirectly affect children;

确定哪些预算拨款间接影响儿童；

(d)

(d)

Present findings from evaluations and audits regarding the impact of past budgets on children;

展示关于以往预算对儿童影响的评价与审计结果；

(e)

(e)

Detail recent or upcoming measures taken to advance children’s rights;

详细说明最近或即将采取的增进儿童权利措施；

(f)

(f)

Present financial data and explanatory text regarding the past, present and forecasted resources available for spending on the rights of the child, as well as actual expenditures;

就儿童权利方面过去、现在和预测的可用资源及实际支出，提供财务数据和解释性说明；

(g)

(g)

Set performance targets linking child-related programme goals to budget allocations and actual expenditures, to allow monitoring of outcomes and impacts on children, including those in vulnerable situations.

设定绩效目标，将儿童相关方案目标与预算拨款和实际支出挂钩，以便监测方案结果及其对儿童(包括处境脆弱儿童)的影响；

83.

83.

Pre-budget statements and budget proposals are important sources of information for child rights-related organizations, children and their caregivers.

预算前声明和预算提案是与儿童权利有关的组织、儿童及儿童照料者的重要信息来源。

States parties should enhance their accountability to people within their jurisdictions by producing such user-friendly and accessible information and disseminating it to the public.

缔约国应通过提供并向公众宣传此类便于使用和易于获取的信息，更好地对其管辖范围内的民众负责。

84.

84.

Clear budget classification systems provide a basis for States and other entities to monitor how budget allocations and actual expenditures affecting children are managed in relation to the budget principles.

明确的预算分类制度为各国和其他实体提供了依据，用以监测根据预算原则管理影响儿童的预算拨款和实际支出的情况。

This calls for budget lines and codes which, at a minimum, disaggregate all planned, enacted, revised and actual expenditures that directly affect children, by:

这就要求预算项目和编码至少能够按照以下标准分列直接影响儿童的所有规划、颁布、修订的支出与实际支出：

(a)

(a)

Age, recognizing that the definition of age cohorts will differ from State to State;

年龄(注意年龄组定义因国而异)；

(b)

(b)

Gender;

性别；

(c)

(c)

Geographical area, for example, by subnational unit;

地理区域(例如按国家以下单位分列)；

(d)

(d)

Current, and possible future, categories of children in vulnerable situations, taking into consideration article 2 of the Convention (see also sect. III A);

目前和今后可能出现的处境脆弱儿童类别(考虑到《公约》第2条)(另见第三节A部分)；

(e)

(e)

Source of revenue, be it national, subnational, regional or international;

收入来源(包括国家、国家以下各级、区域以及国际收入来源)；

(f)

(f)

Responsible units, such as departments, ministries or agencies at the national and subnational levels.

负责单位(例如国家和国家以下各级的部门、部委或机构)。

85.

85.

In their budget proposals, parties should specify any child-related programmes that they propose to outsource, or have already outsourced, to the private sector.

当事方应在预算提案中具体说明任何提议外包给或已经外包给私营部门的与儿童有关的方案。

86.

86.

The Committee notes that those States that have advanced furthest in making children’s rights visible in their budgets tend to apply a programme-based approach to budgeting.

委员会注意到，在预算中最多体现儿童权利的国家一般采用方案预算法。

States parties are urged to share experiences of this approach and consider applying and adapting it to their contexts.

委员会敦促缔约国分享使用这种方法的经验，并考虑根据具体国情加以应用和调整。

B.

B.

Enacting

颁布

1.

1.

Legislators’ scrutiny of budget proposals

立法部门审查预算提案

87.

87.

The Committee underlines the importance of legislators at the national and subnational levels having access to detailed, user-friendly information about the situation of children and a clear understanding of how budget proposals aim to improve children’s well-being and advance their rights.

委员会强调，国家和国家以下各级立法部门必须能够获得详细而便于使用的儿童状况资料，并清楚了解预算提案如何争取改善儿童福利和促进儿童权利。

88.

88.

Legislatures at the national and subnational levels also require adequate time, resources and autonomy to scrutinize budget proposals from a child rights perspective and, where necessary, to undertake or commission analyses or research to shed light on the implications of budget allocations for different groups of children.

国家和国家以下各级立法机关还需要充足的时间、资源和自主权，从儿童权利角度出发审查预算提案，并在必要时进行或委托进行分析或研究，以阐明预算拨款对不同儿童群体的影响。

89.

89.

For the oversight role of legislatures to serve the best interests of children, members of legislative bodies and their committees should have the authority to question, review and, where necessary, request amendments to budget proposals, to ensure that they advance the rights of the child in a way that is consistent with the general principles of the Convention and the budget principles.

为了使立法机关发挥监督作用，满足儿童的最大利益，立法机关及其委员会成员应有权质疑、审查并在必要时要求修改预算提案，以确保其在符合《公约》一般原则和预算原则的前提下增进儿童权利。

90.

90.

States parties should contribute so that members of legislatures are adequately prepared to analyse and debate the impact of budget proposals on all children prior to enacting budget legislation, by seeing that national and subnational legislatures, including relevant legislative committees:

缔约国应让立法机关成员在颁布预算立法之前做好充分准备，分析和辩论预算提案对所有儿童的影响，确保国家和国家以下各级立法机关，包括有关立法委员会：

(a)

(a)

Have access to information about the situation of children that is easy to understand and use;

能获得易于理解和使用的儿童状况信息；

(b)

(b)

Have clear explanations from the executive on how legislation, policies and programmes directly or indirectly affecting children are translated into budget lines;

从行政部门获得明确的解释，说明直接或间接影响儿童的法律、政策和方案如何转化为预算项目；

(c)

(c)

Have sufficient time within the budget process to receive the budget proposal, review and debate it, and suggest amendments related to children before the enactment;

在预算进程中有充足时间在预算颁布之前接收预算提案，进行审查和辩论，并提出与儿童有关的修改建议；

(d)

(d)

Have the capacity to independently undertake or commission analyses that highlight the implications of budget proposals on the rights of the child;

有能力独立进行或委托进行关于预算提案对儿童权利影响的分析；

(e)

(e)

Are able to hold hearings regarding the budget proposal with stakeholders within the State, including civil society, child advocates and children themselves;

能够与国内的利益攸关方，包括民间社会、儿童权利倡导者和儿童本身就预算提案举行听讯；

(f)

(f)

Have the necessary resources, for example through a legislatures’ budget office, to undertake oversight activities such as those outlined in (a) to (e) above.

拥有必要的资源，例如通过立法机关的预算办公室，开展上文(a)至(e)所述监督活动。

91.

91.

States parties should produce and disseminate national and subnational budget documents during the enactment stage that:

缔约国应在颁布阶段编制和传播国家和国家以下各级预算文件，预算文件应：

(a)

(a)

Classify budget information in a way that is consistent and easy to understand;

以协调一致和易于理解的方式对预算信息进行分类；

(b)

(b)

Facilitate analysis and monitoring by being compatible with other budget proposals and expenditure reports;

与其他预算提案和支出报告兼容，便于分析和监测；

(c)

(c)

Include publications or budget summaries that are accessible to children and child rights advocates, legislatures and civil society.

列入儿童及儿童权利倡导者、立法机关和民间社会可获取的出版物或预算概要。

2.

2.

Enactment of budget by legislatures

立法机关颁布预算

92.

92.

The Committee underlines the need for budgets enacted by the legislature to be classified in such a way as to enable comparisons between planned and actual expenditures and the monitoring of budget implementation in relation to child rights.

委员会着重指出，需要对立法机关颁布的预算进行分类，以便比较计划支出和实际支出，并监督与儿童权利有关的预算执行情况。

93.

93.

The enacted budget is regarded as a public document that is essential not only to the State and legislatures at the national and subnational levels, but should also be accessible to civil society, including children and child rights advocates.

颁布的预算被视为官方文件，不仅对国家以及国家和国家以下各级立法机关至关重要，而且民间社会，包括儿童和儿童权利倡导者也可以获取。

C.

C.

Executing

执行

1.

1.

Transfer and spending of available resources

转让和支出现有资源

94.

94.

States parties should adopt and maintain transparent and efficient public finance mechanisms and systems to ensure value for money when goods and services are purchased to advance child rights.

缔约国应建立和保持透明高效的公共财政机制和制度，确保在采购增进儿童权利的货物和服务时实现资金效益。

95.

95.

The Committee underlines the fact that States parties have a duty to uncover and remedy the root causes of ineffective and inefficient public spending, for example, poor quality of goods or services, inadequate financial management or procurement systems, leakages, untimely transfers, unclear roles and responsibilities, poor absorptive capacity, weak budget information systems and corruption.

委员会强调，缔约国有义务揭露和解决低成效和低效率低下的公共支出的问题根源，如货物或服务质量低劣、财务管理或采购制度欠缺、信息泄漏、转让不合时宜、作用和职责不明确、匀支能力差、预算信息系统薄弱和腐败等。

When States parties waste or mismanage resources aimed at advancing child rights, they have an obligation to explain why this has occurred and show how the causes have been addressed.

当缔约国浪费或无法妥善管理增进儿童权利的资源时，它们有义务解释发生这种情况的原因，并说明已采取的解决问题的办法。

96.

96.

During the budget year, policies and programmes aimed at children may not reach all intended beneficiaries as planned or may lead to unintended results.

在预算年度期间，针对儿童的政策和方案可能无法按计划惠及所有预设受益者，或可能造成意外结果。

States parties should monitor the outcomes of expenditures during the execution stage so that they can intervene and take rapid corrective action when necessary.

缔约国应在执行阶段监测支出结果，以便在必要时采取干预措施并迅速开展纠错行动。

2.

2.

In-year reporting on the budget

年度内预算报告

97.

97.

States parties should regularly monitor and report on budgets relating to children in a manner that enables States and oversight bodies to track progress in advancing children’s rights as set out in the enacted budget.

缔约国应定期监测和报告与儿童有关的预算，使各国和监督机构能够跟踪在按已颁布预算增进儿童权利方面取得的进展。

98.

98.

The Committee emphasizes the importance of budget reports being made publicly available in a timely manner and highlighting deviations between the enacted, revised and actual revenues and expenditures in relation to legislation, policies and programmes affecting children.

委员会强调，必须及时公布预算报告，并重点说明在影响儿童的法律、政策和方案中颁布、修正的收支状况实际收支状况之间的偏差。

99.

99.

The Committee underlines the fact that States parties should use budget classification systems that allow expenditures related to the rights of the child to be reported, tracked and analysed.

委员会强调，缔约国应使用预算分类制度，以便报告、跟踪和分析与儿童权利有关的支出。

3.

3.

Executing the budget

执行预算

100.

100.

States parties should monitor and analyse the revenue collection, reach and outputs of actual expenditures for different groups of children during the budget year and from year to year, for example in terms of the availability, quality, accessibility and equitable distribution of services.

缔约国应在本预算年度及今后每年监测并分析用于不同儿童群体的实际支出的税收、惠及范围和产出，例如服务的普及程度、质量、使用方面的障碍和公平分配问题。

States parties are urged to ensure that resources and capacity are in place to conduct such monitoring and analyses, including of services outsourced to the private sector.

委员会敦促缔约国确保掌握进行此类监测和分析的资源和能力，包括监测与分析外包给私营部门的服务的资源和能力。

101.

101.

States parties should monitor and publicly report on the implementation of enacted budgets on a regular basis, including:

缔约国应定期监测和公开报告已颁布预算的执行情况，包括：

(a)

(a)

Making comparisons between what was budgeted and what was actually spent at different administrative levels across different social sectors;

比较不同社会部门的不同行政层级的预算和实际支出情况；

(b)

(b)

Publishing a comprehensive midterm report that covers actual expenditures made, revenues mobilized, and debt incurred half way into the budget year;

在预算年度中期发布一份涵盖实际支出、税收和债务情况的全面中期报告；

(c)

(c)

Publishing more frequent, for example monthly or quarterly, in-year reports.

发布频率更高的年度内报告，如月报或季报。

102.

102.

States parties are obliged to establish public accountability mechanisms that allow civil society, including children, to monitor outcomes of public spending.

缔约国有义务建立公共问责机制，允许包括儿童在内的民间社会监测公共支出结果。

103.

103.

States parties should have internal control and audit processes in place to ensure that rules and procedures are followed in relation to actual expenditures related to children’s rights, and that accounting and reporting processes are adhered to.

缔约国应建立内部管控和审计流程，确保遵守与儿童权利有关的实际支出规则和程序以及会计和报告程序。

D.

D.

Follow-up

后续行动

1.

1.

Year-end reports and evaluations

年终报告和评价

104.

104.

Year-end budget reports allow States to account, at the national and subnational levels, for their revenue, borrowing, international cooperation and actual expenditures in relation to the rights of the child.

年终预算报告有助于国家说明国家和国家以下各级与儿童权利有关的收入、举债、国际合作和实际支出情况。

They provide a basis for civil society and legislatures to scrutinize the past year’s budget performance and when necessary, raise concerns about actual expenditures on children and child rights-related programmes.

报告为民间社会和立法机关审查过去一年的预算执行情况提供依据，并可在必要时就用于与儿童和与儿童权利有关的方案的实际支出提出关切。

105.

105.

The Committee emphasizes that States parties, in their year-end reports, should provide comprehensive information on all revenue collected and actual expenditures that affect children’s rights.

委员会强调，缔约国在年终报告中应提供影响儿童权利的所有收入和实际支出的全面资料。

States parties should release user-friendly reports to national and subnational legislatures and make year-end reports and evaluations accessible and publicly available in a timely manner.

缔约国应向国家和国家以下各级立法机关提供便于使用的报告，并及时提供和公布年终报告和评价。

106.

106.

Evaluations and other types of analyses of budgets undertaken by the State and independent evaluation bodies can offer valuable insight into the impact of revenue collection and actual spending on the situation of different groups of children, especially those in vulnerable situations.

国家和独立评价机构开展的预算评价和其他类型的分析可以提供宝贵的资料，有助于了解收入和实际支出对不同儿童群体，特别是处境脆弱儿童的状况的影响。

States parties should undertake and encourage regular evaluations and analyses of the impact of budgets on the situation of children, by:

缔约国应开展并鼓励关于预算对儿童状况影响的定期评价和分析，包括：

(a)

(a)

Allocating sufficient financial and human resources to regularly undertake such evaluations and analyses;

分配充足的财政和人力资源，以便定期进行此类评价和分析；

(b)

(b)

Rigorously assessing and considering the findings of such evaluations and analyses throughout the budget process and reporting back on decisions taken in relation to them;

在整个预算进程中严格评估和考虑此类评价和分析的结果，并报告就此作出的决定；

(c)

(c)

Establishing and strengthening independent evaluation bodies, such as research institutes, to conduct evaluations of the effectiveness, efficiency, equity, transparency and sustainability of actual expenditures related to the rights of the child;

建立和加强研究机构等独立评价机构，评价与儿童权利有关的实际支出的效力、效率、公平性、透明度和可持续性；

(d)

(d)

Ensuring that civil society, including children, can make contributions to the evaluation and analyses, for example, through child rights impact assessments.

确保包括儿童在内的民间社会能够通过儿童权利影响评估等渠道为这种评价和分析提供意见。

2.

2.

Audits

审计

107.

107.

Supreme audit institutions play an essential role in the budget process by verifying whether public revenue collection and spending takes place in accordance with the enacted budget.

最高审计机构在预算进程中发挥着至关重要的作用，负责核实公共税收和支出是否符合已颁布的预算。

Audits may investigate the efficiency or effectiveness of expenditures and focus on specific sectors, government structures of the State or cross-cutting issues.

审计可以调查支出的效率或效力，并重点关注具体部门、政府机关或共有问题。

Dedicated audits in relation to the rights of the child can assist States in evaluating and improving public revenue mobilization and spending on children.

对儿童权利的专门审计可以帮助各国评价和改善关于儿童的国家税收和支出情况。

States parties should make the audit reports accessible and publicly available in a timely manner.

缔约国应及时提供和公布审计报告。

108.

108.

The Committee underlines the fact that supreme audit institutions should be independent from the State and should have a mandate to access the information and resources needed to audit and report on child-related budgets in an independent, accountable and transparent manner.

委员会强调，最高审计机构应独立于国家，并应有权以独立、负责和透明的方式获取审计和报告与儿童有关的预算所需的资料和资源。

109.

109.

States parties should support the oversight role of the supreme audit institutions in relation to public revenue collection and spending on the rights of the child by:

缔约国应支持最高审计机构发挥作用，监督与儿童权利有关的国家税收和支出情况，包括：

(a)

(a)

Presenting comprehensive annual accounts to the supreme audit institutions in a timely manner;

及时向最高审计机构提交年度综合帐目；

(b)

(b)

Ensuring that resources are available for the supreme audit institutions to undertake audits in relation to the rights of the child;

确保最高审计机构有资源进行与儿童权利有关的审计；

(c)

(c)

Providing public responses to audits related to the impact of actual expenditures on children’s rights, including how the State addresses audit findings and recommendations;

提供公众对实际支出对儿童权利影响的审计，包括对国家处理审计结果和建议的方式的反响；

(d)

(d)

Ensuring that State officials have the capacity to appear before committees of the legislature to respond to concerns raised in audit reports pertaining to child rights.

确保国家官员有能力在立法机关委员会会议上回应儿童权利审计报告中提出的关切。

110.

110.

Civil society, including children, can make important contributions to the audit of public expenditures.

包括儿童在内的民间社会可以为公共支出审计提供重要意见。

States parties are encouraged to support and empower civil society to participate in the evaluation and audit of actual expenditures relating to children’s rights, by:

委员会鼓励缔约国支持并增强民间社会参与评价和审计与儿童权利有关的实际支出的权能，包括：

(a)

(a)

Establishing public accountability mechanisms for this purpose and reviewing them regularly to ensure that they are accessible, participatory and effective;

为此建立公共问责机制，定期审查这些机制，以确保民众可以接触并参与这些机制，这些机制能发挥效力；

(b)

(b)

Ensuring that State officials have the capacity to respond in an informed way to the findings of civil society and independent bodies that monitor and audit public expenditures relevant to children.

确保国家官员有能力以知情的方式回应监测和审计与儿童相关的公共支出的民间社会和独立机构提出的调查结果。

111.

111.

States parties should use audits of previous public resource mobilization, budget allocations and expenditures related to child rights to inform the next planning stage of the budget process.

缔约国应利用对与儿童权利有关的上一期国家税收、预算拨款和支出审计，为下一个预算进程的规划阶段提供信息。

VI.

六.

Dissemination of the present general comment

本一般性意见的传播

112.

112.

The Committee recommends that States parties widely disseminate the present general comment to all its government branches, levels and structures and to civil society, including children and their caregivers, as well as to development cooperation entities, academia, the media and relevant parts of the private sector.

委员会建议缔约国向所有政府部门、层级和机关、包括儿童及儿童照料者在内的民间社会以及发展合作实体、学术界、媒体和私营部门等有关部门广泛传播本一般性意见。

113.

113.

States parties should translate the general comment into relevant languages and make child appropriate versions available.

缔约国应将本一般性意见翻译成相关语文，并提供适合儿童的版本。

114.

114.

Events should be held to share best practices related to the general comment and to train all concerned professionals and technical staff on its content.

应举办分享与一般性意见有关的最佳做法的活动，并就其内容向所有相关专业人员和技术人员提供培训。

115.

115.

The Committee encourages all of the above stakeholders to share good practices in relation to the content of the general comment.

委员会鼓励所有上述利益攸关方就一般性意见内容交流良好做法。

116.

116.

States parties should include information in their periodic reporting to the Committee on the challenges they face and the measures they have taken to apply the present general comment in their budgets and budget processes.

缔约国应在向委员会定期提交的报告中提供资料，说明在预算和预算进程中适用本一般性意见所面临的挑战和采取的措施。

1

1

See general comment No. 5, foreword.

见第5号一般性意见序言。

2

2

The resolution was adopted without a vote.

决议未经表决获得通过。

3

3

Laura Lundy, Karen Orr and Chelsea Marshall, “Towards better investment in the rights of the child: the views of children” (Centre for Children’s Rights, Queen’s University, Belfast, and Child Rights Connect Working Group on Investment in Children, 2015).

Laura Lundy、Karen Orr和Chelsea Marshall, “Towards better investment in the rights of the child：the views of children” (英国贝尔法斯特女王大学儿童权利中心和“儿童权利联通”组织的儿童投资问题工作组，2015年)。

4

4

See, for example, Committee on Economic, Social and Cultural Rights, general comment No. 3 (1990) on the nature of States parties’ obligations.

例如见经济、社会及文化权利委员会关于缔约国义务性质的第3号一般性意见(1990年)。

5

5

Richard Allen, Richard Hemming and Barry Potter, eds., The International Handbook of Public Financial Management (Basingstoke, Palgrave Macmillan, 2013).

Richard Allen、Richard Hemming和Barry Potter编辑，The International Handbook of Public Financial Management, (Basingstoke, Palgrave Macmillan, 2013年)。

6

6

See general comment No. 16 (2013) on State obligations regarding the impact of the business sector on children’s rights, in which the Committee indicates that “States must take all necessary, appropriate and reasonable measures to prevent business enterprises from causing or contributing to abuses of children’s rights” (para. 28).

见关于商业部门对儿童权利影响的国家义务的第16号一般性意见(2013年)，委员会在其中指出，“各国必须采取一切必要、适当和合理的措施，防止工商企业造成或促成对儿童权利的侵犯”(第28段)。

7

7

See, for example, art. 4 (2) of the Convention on the Rights of Persons with Disabilities.

例如，见《残疾人权利公约》第四条第(二)款。

8

8

See, for example, paras. 24 and 25 of the recommendations from the day of general discussion on the issue of resources for the rights of the child: responsibility of States (2007), general comment No. 15 (2013) on the right of the child to the enjoyment of the highest attainable standard of health, para. 72, and general comment No. 3 of the Committee on Economic, Social and Cultural Rights, para. 9.

例如，见关于“用于儿童权利的资源――国家的责任”的一般性讨论日的建议(2007年)第24段和25段、关于儿童享有可达到的最高标准健康的权利问题的第15号一般性意见(2013年)第72段以及经济、社会及文化权利委员会第3号一般性意见第9段。

9

9

See the core obligations specified in the general comments of the Committee on Economic, Social and Cultural Rights, such as No. 13 (1999) on the right to education, No. 14 (2000) on the right to the highest attainable standard of health, and No. 19 (2007) on the right to social security.

见经济、社会及文化权利委员会以下一般性意见中规定的核心义务：关于受教育的权利的第13号一般性意见(1999年)、关于享有能达到的最高健康标准的权利的第14号一般性意见(2000年)以及关于社会保障的权利的第19号一般性意见(2007年)。

10

10

See the Declaration on Principles of International Law concerning Friendly Relations and Co-operation among States in accordance with the Charter of the United Nations (1970).

见《关于各国依照联合国宪章建立友好关系和合作的国际法原则宣言》(1970年)。

11

11

See art. 45 of the Convention.

见《公约》第45条。

12

12

See general comment No. 5, para. 64.

见第5号一般性意见，第64段。

13

13

See general comment No. 14 (2013) on the right of the child to have his or her best interests taken as a primary consideration, para. 6 (a).

见关于儿童将他或她的最大利益列为一种首要考虑的权利的第14号一般性意见(2013年)，第6(a)段。

14

14

See general comments No. 5, para. 45, and No. 14, paras. 35 and 99.

见第5号一般性意见第45段以及第14号一般性意见第35和第99段。

15

15

See general comment No. 7 (2005) on implementing child rights in early childhood, and general comment No. 20 on the rights of adolescents (forthcoming).

见关于在幼儿期落实儿童权利的第7号一般性意见(2005年)和关于青少年权利的第20号一般性意见(即将发布)。

16

16

See also general comment No. 12 (2009) on the right of the child to be heard (2009).

另见关于儿童表达意见的权利的第12号一般性意见(2009年)。

17

17

See general comment No. 12, para. 135.

见第12号一般性意见，第135段。

18

18

See article 13 (1) of the Convention.

见《公约》第13条第1款。

19

19

See sect. II E above and art. 45 of the Convention.

见上文第二节E部分和《公约》第45条。

20

20

See general comment No. 16 (2013) on State obligations regarding the impact of the business sector on children’s rights, para. 25.

见关于商业部门对儿童权利影响方面国家义务的第16号一般性意见, 第25段(2013年)。