PFR基础：支出效率分析（英）2025

SPENDINGEFFICIENCYPublic Disclosure Authorized PFR FundamentalsSPENDING EFFICIENCY JUNE2025 World BankEconomic Policy Global DepartmentFiscal Policy © 2025 The World Bank1818 H Street NW, Washington DC 20433Telephone: 202-473-1000; Internet: www.worldbank.org Some rights reserved This work is a product of The World Bank. The findings, interpretations, and conclusions expressed in this work do notnecessarily reflect the views of the Executive Directors of The World Bank or the governments they represent. The World Bank does not guarantee the accuracy, completeness, or currency of the data included in this work and does notassume responsibility for any errors, omissions, or discrepancies in the information, or liability with respect to the use of or failureto use the information, methods, processes, or conclusions set forth. The boundaries, colors, denominations, links/footnotes andother information shown in this work do not imply any judgment on the part of The World Bank concerning the legal status ofany territory or the endorsement or acceptance of such boundaries. The citation of works authored by others does not mean theWorld Bank endorses the views expressed by those authors or the content of their works. Nothing herein shall constitute or be construed or considered to be a limitation upon or waiver of the privileges and immunities ofThe World Bank, all of which are specifically reserved. Rights and Permissions The material in this work is subject to copyright. Because The World Bank encourages dissemination of its knowledge, this workmay be reproduced, in whole or in part, for noncommercial purposes as long as full attribution to this work is given. Attribution—Please cite the work as follows: “Francois, John Nana Darko, Santiago Herrera, Hironobu Isaka, and MassimoMastruzzi. 2025.PFR Fundamentals: Spending Efficiency. © World Bank.” Any queries on rights and licenses, including subsidiary rights, should be addressed to World Bank Publications, The World Bank,1818 H Street NW, Washington, DC 20433, USA; fax: 202-522-2625; e mail: pubrights@worldbank.org. Contents About the Notes and Acknowledgments Abbreviationsvi Conceptual Overview of Expenditure Efficiency Analysis7 4.1.Education Sector154.2.Health Sector164.3.Infrastructure Sector17 Section 7 Conclusion Appendixes A. ListofCountriesandDefinitionsofVariables31B. CountryEfficiency36C. UnconditionalandConditionalNonparametricInput-EfficiencyScores42D.PFR Applications44 References About the Notes andAcknowledgments PFR Fundamentalsis a series of analytical and how-to notes prepared by the FiscalPolicy Unit to assist task teams in preparing and implementing Public Finance Reviews(PFRs). This note was prepared by a core team comprising John Nana Darko Francois, SantiagoHerrera, Hironobu Isaka, and Massimo Mastruzzi. Overall guidance was provided byEmilia Skrok and Fernando Blanco. Julio Velasco, Bradley Larson, Supriyo De, and ananonymous reviewer provided helpful comments and inputs during the preparationprocess. The peer reviewers were Cristina Savescu, Barbara Cunha, Rafael ChellesBarroso, and Desislava Enikova Nikolova. Abbreviations CEScomposite efficiency scoreDEAdata envelopment analysisDMUdecision-making unitsFDHfree disposable hullGDPgross domestic productHICshigh-income countriesLICslow-income countriesPFRPublic Finance ReviewSFAstochastic frontier analysis Introduction With fiscal constraints limiting the scope for additional public spendingin countries around the world, increasing expenditure efficiency isessential to meet development needs.Inefficient public investmentin physical and human capital undermines growth in developed anddeveloping economies, many of which face high debt burdens and a challenging mac-rofiscal environment. In this difficult context, enhancing the impact of public spendingis vital to accelerate growth while maintaining fiscal sustainability. This note describes techniques for analyzing public expenditure efficiency, with afocus on human and physical capital, as part of the preparation of a Public FinanceReview (PFR).Expenditure efficiency analysis can help governments benchmark per-formance, identify efficiency gaps, and design targeted reform strategies. This notepresents the comprehensive public expenditure efficiency tool developed by the WorldBank’s Fiscal Unit, which is designed to analyze the impact of public spending in theeducation, health, and infrastructure sectors. The note computes efficiency in eachsector using five methodologies: free disposable hull (FDH), data envelopment analysis(DEA), FDH bootstrap, DEA bootstrap, and stochastic frontier analysis (SFA). Thetool focuses on output-oriented efficiency scores, identifying the amount of outputgenerated by a given level of input. However, it can also be used to calculate input-oriented efficiency scores based on the four nonparametric methodologies(i.e., FDH, DEA, FDH bootstrap, and DEA bootstrap). Finally, the note presen