摘要：Why are some countries so much richer than others? Development Accounting is a
first-pass attempt at organizing the answer around two proximate determinants:
factors of production and efficiency. It answers the question “how much of the
cross-country income variance can be attributed to differences in (physical and
human) capital, and how much to differences in the efficiency with which capital
is used?” Hence, it does for the cross-section what growth accounting does in
the time series. The current consensus is that efficiency is at least as
important as capital in explaining income differences. I survey the data and the
basic methods that lead to this consensus, and explore several extensions. I
argue that some of these extensions may lead to a reconsideration of the
evidence.
关键词：income variance, capital, development accounting
