"I would like to categorically state that we do not share the assessment of the US," foreign ministry spokeswoman Tehmina Janjua told reporters at a weekly briefing in response to a question on the White House document.
"The references to Pakistan are unwarranted," she said.
"Pakistan should not be held accountable for the failings of coalition strategy in Afghanistan. Pakistan has a clear strategy in dealing with this and other issues and solely be guided by its own national interest," she added.
Tuesday's report noted a deterioration of the situation in Pakistan's northwestern tribal belt along the Afghan border between January and March this year, and said Pakistan still had no clear path to triumph over insurgents.
But it also noted the "tremendous human sacrifices" made by Pakistani forces and positive military cooperation between Pakistan and Washington in the last three months, despite tensions over a CIA contractor accused of murder.
Pakistan argues that its troops are already dangerously overstretched. With an estimated 147,000 forces in the northwest, more than the number of US led foreign troops in Afghanistan, the army has also endured heavy losses.
Aside from military operations, more than 4,200 people have been killed across Pakistan in attacks blamed on Taliban and other extremist networks since government troops stormed a radical mosque in Islamabad in 2007.
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