在设计上，发展账户所资助的活动跨越了非常广泛的实务领域（基本上涵盖了整个秘书处所履行的全部规范性功能），在地理上非常的分散，同时由多个不同的秘书处实体予以实施。
By design, the activities funded by the Account span a very broad spectrum of substantive areas (basically the full range of normative functions housed anywhere in the Secretariat), are geographically highly dispersed and are implemented by a number of different Secretariat entities.
最后，大会还要求这些活动尽量具备低成本的性质。
Finally, the Assembly has also called for the activities to be very low-cost in nature.
B. 发展账户的目标和宗旨
The aims and purposes of the Development Account
11. 在审查技术合作经常方案与发展账户的报告（A/59/397）中，秘书长提出了改善发展账户业绩的可能措施。
In his report on the review of regular programme of technical cooperation and the Development Account (A/59/397), the Secretary-General proposed possible measures to improve the performance of the Account.
报告第107段指出，尽管发展账户运作所遵循的一系列标准已经在获得批准后经历长时间的演进发展，发展账户仍然缺乏明确的方案目标说明。
In paragraph 107 of the report, he noted that the Account, while operating with a set of approved criteria that had evolved over time, lacked a clear statement of programme objective.
大会批准了发展账户的目标说明，特别提出“发展账户的目的是，为执行实体优先领域内的中期技术合作项目提供经费（在项目文件得到核准后，执行时间长达四年的项目），并将鼓励各联合国方案进行创新的跨部门的和区域或区域间的活动，从而使那些项目能造福多个发展中国家，而且那些活动将主要利用发展中国家所拥有的技术、人力和其他资源”。
The General Assembly approved the objective statement for the Account, notably that “the Development Account is to fund medium-term technical cooperation projects (up to four years for implementation, following approval of the project document) in the priority areas of the implementing entities and that benefit multiple developing countries by encouraging cooperative efforts between various United Nations programmes in innovative cross-sectoral and regional or interregional activities and which are based mainly on the technical, human and other resources available in developing countries”.
这一说明体现了发展账户自成立以来一直奉行的许多基本标准。
It embodies many of the same basic criteria that have guided the Account since its inception.
自十年前成立以来，发展账户汲取了很多经验教训，经历了巨大的转变。
The Account has evolved significantly over its 10-year lifespan as lessons have been learned.
这一点反映在发展账户项目的性质变化、总体项目质量的显著提升以及更加明确的指导程序上，这些变化应当能够带来更佳的成果。
This is reflected by changes in project nature, significant improvement in the quality of overall projects and clearer guiding procedures, which should lead to better results.
12. 除了上述目标说明，方案主管自发展账户成立以来还编制了众多的单列原则指导发展账户的管理工作，其重心放在选择资助项目的管理标准和选择项目预期结果的标准上面。
These focus on the criteria to govern the selection of projects for funding as well as for the desired outcomes.
These are outlined below in order to reflect the broad range of considerations that have impacted on the management of the Account:
(a) 补充和促进实施实体的基本目标；
(a) Complement and further the implementing entities basic goals;
(b) 具有创造性；
(b) Be innovative;
(c) 能够在两个两年期内完成；
(c) Be capable of completion within two biennial periods;
(d) 利用实施实体的知识、技能与能力；
(d) Draw on the knowledge, skills/capacity of the implementing entities;
(e) 在发展中国家或转型经济国家构建可持续发展能力；
(e) Build sustainable capacity in developing countries or countries in transition;
(f) 目标简明扼要，具有可衡量的结果和明确的业绩指标；
(f) Have succinct objectives with measurable outcomes and clear performance indicators;
(g) 反映中期计划的优先事项；
(g) Reflect the priorities of the medium-term plan;
(h) 在没有发展账户资助的情况下，提议将无法实施；
(h) Not implement proposals without Account funding;
(i) 代表低成本解决方案；
(i) Represent low-cost solutions;
(j) 引发其他组织的后续筹资；
(j) Generate follow-on financing from other organizations;
(k) 使用发展中国家的技能与资源，具有很强的南南合作定位；
(k) Have strong South-South orientation using skills and resources of developing countries;
(l) 确保项目通常具有全球、区域或次区域规模；
(l) Ensure that projects generally have global, regional or subregional scope;
(m) 在可能的情况下，使若干个秘书处实体参与进来；
(m) Where possible, involve several Secretariat entities;
(n) 与其他发展措施协同进行；
(n) Have synergies with other developmental interventions;