世界银行支持符合IDA资格国家的公共财政与债务管理 - 委员会发展有效性委员会向董事会提交报告（2021年2月17日会议）

Jul 19, 2026

Report to the Board from the Committee on Development Effectiveness covering the meeting of February 17, 2021. It reviews the evaluation World Bank Support for Public Financial and Debt Management in IDA-Eligible Countries and the Draft World Bank Management Response, emphasizing Public Financial Management and Debt Sustainability amid the Covid-driven fiscal reprioritization and rising debt. The committee highlights positive but limited PFDM capacity-building results, notes gaps in public investment management, coordination, and sequencing, and supports regular monitoring and use of assessment findings to prioritize and sequence World Bank support. It also calls for clearer links between PFM and PDM, improved synchronization, and stronger attention to debt transparency and fiscal monitoring.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages1

Reading Time3 min

会议背景与审议事项

委员会对评估的认可与关键发现

对管理层回应的评价与改进建议

讨论要点与后续关注方向

PFM与PDM衔接的澄清需求

与委托国及行内运营的协调改进

对债务可持续性的董事会互动呼吁

与IMF协作及与SDGs的联动

Public Disclosure Authorized Public Disclosure Authorized World Bank Support for Public Financial and Debt Management in IDA-Eligible Countries Report to the Board from the Committee on Development Effectiveness ∗ Meeting of February 17, 2021 The Committee on Development Effectiveness met to consider the report entitled World Bank Support for Public Financial and Debt Management in IDA-Eligible Countries (CODE2021-0001) and Draft World Bank Management Response (CODE2021-0010) . The Committee welcomed the evaluation. Members deemed it a timely report, highlighting the relevance of Public Financial Management and Debt Sustainability challenges for all client countries in light of the impact of the Covid crisis on fiscal reprioritization and levels of debt. They noted the relevance of the evaluation’s findings and recommendations for the upcoming IDA-20 replenishment negotiations and highlighted the importance of monitoring and assessing PFM trust funded activity. Members noted that the report had found that WB had invested significant resources in strengthening Public Financial and Debt Management (PFDM) capacity in IDA-eligible clients, yielding many positive, albeit limited, results. Members also noted the shortcomings mentioned in the report with respect to public investment management, coordination and sequencing. Members appreciated Management’s agreement with the evaluation’s recommendations to regularly monitor the quality of the key pillars of the PFDM and actively use the assessment to prioritize and sequence World Bank support for PFDM capacity building and policy reform in IDA eligible countries, including in the context of performance and policy actions under the new Sustainable Development Financing Policy (SDFP) . Members appreciated the clarifications about the Bank’s current commitments being aligned with the findings and overall direction of the evaluation, while highlighting that further streamlining is required. Members acknowledged Management’s explanations on the recent World Bank initiatives launched to further enhance debt management in IDA countries through a broad-based commitment to a multipronged strategy, such as the SDFP and the Debt Service Suspension Initiative (DSSI) . Management also clarified that the quality of the key Public Financial Management (PFM) and Public Debt Management (PDM) pillars were being regularly monitored. While acknowledging the importance of PFM and PDM, Management emphasized that sound fiscal policy choices on expenditures, revenue, and deficits are the key drivers for debt sustainability. Several Members asked for clarifications on the institutional and operational linkages between PFM and PDM. Others encouraged Management to improve synchronization and coordination efforts both with client countries and within the Bank's operations. Members suggested that the implementation of the SDFP could pay greater attention to Public Investment Management (PIM), align incentives across the PFDM spectrum, stress the focus on debt transparency and debt and fiscal monitoring, or ensure support to the countries in most need of fiscal and debt monitoring management. Members and non-members called for an engagement with the Board on Debt Sustainability to provide a holistic view of the World Bank approach to PFDM, collaboration with the IMF to address client countries’ debt risk, and of the initiatives to improve interlinkages between debt and the SDGs. Appreciative of the detailed introductory remarks by Management, some members suggested that the Management Response could be enhanced with some additional information such as that provided during the meeting. ∗ This report is not an approved record.

FAQs

这次会议主要审议哪些文件？

委员会审议了题为“World Bank Support for Public Financial and Debt Management in IDA-Eligible Countries”的报告（CODE2021-0001）以及“Draft World Bank Management Response”（CODE2021-0010）。

委员会认为评估的哪些方面具有重要意义？

委员会认为该评估在公共财政管理与债务可持续性方面具有及时性与相关性，能帮助应对新冠危机导致的财政再优先与债务水平上升，并为IDA-20补充谈判提供参考。

委员会对后续工作提出了哪些改进方向？

委员会建议管理层定期监测PFDM关键支柱质量并将评估用于优先与排序支持；同时需要更好关注公共投资管理、强化债务透明度与债务及财政监测，并进一步理顺PFM与PDM之间的制度与业务衔接。

Jul 19, 2026

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