Documentos e informes

A Contemporary Approach to Public Expenditure Management (Chino)

该报告是为世界银行学院（WBI）预算流程和公共支出分析与管理课程开发的主要文本。它重点关注公共支出管理（PEM，作为解决公共资金分配这一老问题的新方法。PEM通过预算决策运作，但与传统预算有两个重要区别。首先，它补充了传统的程序规则，增加了实质性政策规范。在PEM中，政府不仅要应用正确的程序，还必须努力有效地实现预期的政策结果。其次，PEM涵盖了广泛的制度和管理安排，而不仅仅是传统上与预算相关的安排。PEM认识到，如果公共部门结构和管理不善，或者政策制定者和项目经理获得的信息和激励措施促使他们采取产生反常结果的行动，预算结果不太可能是最佳的。第一个关键区别是传统预算通过接受的程序规范运作，而PEM强调实质性结果。这些结果涉及a）总收入和支出，b）部门和项目之间的资源分配，以及c）政府机构运作的效率。为了实现积极的公共支出结果，必须正确调整信息、激励措施和其他制度安排。从传统预算到PEM的重新定位是由于许多发展中国家和发达国家公共支出结果不令人满意。一个值得考虑的关键问题是，为什么在预算过程中遵循正当程序会导致不利结果。如果健全的预算程序是PEM的组成部分，为什么从中产生的结果不应该是有利的？解决这个问题引出了PEM与传统正当程序预算方法之间的重要区别。程序规则处理预算的正式特征：决策的方式和时间、估算的结构和形式、预算的范围等。从长远来看，回答“新的预算制度是否有所不同？”的问题将取决于控制者与支出者、守护者与索赔者之间的权力平衡。

Liberia - First, Second, and Third Inclusive Growth Development Policy Operations Project (Inglés)

Lying to the Taxman or Accepting a Helping Hand ? Evidence from a Novel Experiment on SMEs in Tanzania (Inglés)

This paper presents the results from a novel field experiment that examined the impact of in- creasing the presence of revenue authority officers on tax compliance and tax morale among small and medium-size...

Haiti - Strengthening Public Financial Management Project (Inglés)

The development objective of Strengthening Public Financial Management Project for Haiti is to strengthen government capacity and transparency in public revenue mobilization and financial management. This...

Global Trends in AI Governance : Evolving Country Approaches (Inglés)

As artificial intelligence (AI) becomes increasingly integral to global economies and societies, the need for effective AI governance has never been more urgent. The rapid advancement in AI technologies...

Հայաստանի Հանրային ֆինանսների վերանայում : Ֆիսկալ քաղաքականության արդյունավետության բարձրացում (Armenio)

Հայաստանն իր զարգացման ճանապարհին էական առաջընթաց է արձանագրել՝ բարելավելով ցնցումներին դիմակայելու եւ 2018 թվականին միջին եկամուտ ունեցող վերին եկամուտ ունեցող երկիր դառնալու իր կարողությունը: Հայաստանի...

Armenia Public Finance Review : Enhancing Fiscal Policy Efficiency - Executive Summary (Inglés)

Armenia has made significant progress in its development journey by improving its ability to withstand shocks and becoming an upper-middle-income country in 2018. Armenia’s GDP per capita more than doubled...

Ukraine - Public Expenditures for Administrative Capacity Endurance (PEACE) in Ukraine Project : Seventh Additional Financing (Inglés)

The development objective of the Public Expenditures for Administrative Capacity Endurance (PEACE) in Ukraine Project is to contribute to sustaining the government administrative and service delivery capacity...

Gambia, The - Second Boosting Resilience and Unlocking Productive Potential Development Policy Financing Project (Inglés)

The development objective of the Second Boosting Resilience and Unlocking Productive Potential Development Policy Financing Project for Gambia, The are to (i) accelerate private sector participation in...

Gambia, The - Public Administration Modernization for Citizen Centric Service Delivery Project (Inglés)

The development objective of Public Administration Modernization for Citizen Centric Service Delivery Project for Gambia, The is to enhance domestic resource mobilization and financial reporting, human...

Ukraine - Supporting Reconstruction Through Smart Fiscal Governance : Surge Program for Results (Inglés)

The development objective of the Supporting Reconstruction Through Smart Fiscal Governance: Surge Program for Results for Ukraine is to establish the institutional foundations for implementation and financing...

Colombia - Subnational Institutional Strengthening Project (Inglés)

Finances One : Installation Guide of Progressive Web App (PWA) for Mobile Devices (Inglés)

This brief presents World Bank Group’s (WBG’s) public financial data on mobile devices through web app which can be accessed via a mobile web browser and installed on iOS or Android devices.

Exploring Opportunities for the Agricultural Sector in Solomon Islands : Policy Brief (Inglés)

This policy brief presents key recommendations for: invest in modernization; raise aspirations; use information and communication technology (ICT) to support technology adoption; increase public and private;...

South Sudan - Public Financial Management and Institutional Strengthening (PFMIS) Project : Implementation Support Mission - September 9 to 13, 2024 (Inglés)

Serbia - Public Sector Efficiency and Green Recovery Development Policy Loan : Notice of Registration of a Request for Inspection (Inglés)

On March 31, 2024, the Inspection Panel (the Panel) received a Request for Inspection related to the World Bank-financed Public Sector Efficiency and Green Recovery Development Policy Loan. The Request...

Ethiopia - Governance Modernization to Enable Efficient Service Delivery Project (Inglés)

The development objective of the Governance Modernization to Enable Efficient Service Delivery Project for Ethiopia is to improve government institutional capacity to mobilize and manage public financial...

Montenegro - Country Partnership Framework for the Period FY25-FY29 (Inglés)

This Country Partnership Framework (CPF) lays out the World Bank Group (WBG) strategy in Montenegro for FY25-29. It aligns closely with the WBG’s mission to end extreme poverty and boost shared prosperity...

Botswana Poverty Assessment : Renewing Pathways for Poverty and Inequality Reduction (Inglés)

Botswana’s fast diamond-based growth, significant public investment, and political stability catapulted it into a stable upper-middle-income country and improved living standards. Despite its income status...

Mauritanie - Rapport Sur La Situation Économique : Maximiser le Rendement du Capital Humain en Mauritanie pour Une Richesse Accrue et une Prospérité Partagée (Francés)