Abstract
This paper offers a theoretical framework that links gender perspectivepublic budgets with the modernization of the public administration, taking as the starting point its parallelism with the result-oriented management and public finances. Also, it focuses in the advances in the implementation of budgets for gender in the world and it discussed its scope and limitations in the case of Mexico, based on the review of international agreements and their results in the institutionalization of the category of gender in public policies and plans in the federal and local government.
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