Financial Management and Governance Issues in Cambodia
Narayan, Francis B.; Godden, Ted | June 2000
Abstract
This report describes financial management and governance arrangements for Cambodia, identifies deficiencies in those arrangements, and presents recommendations to address those deficiencies. For the purposes of this study, financial management and governance arrangements are narrowly defined as being accounting and auditing arrangements and practices. The report was prepared for the Asian Development Bank by Ted Godden (International Consultant) with overall guidance from Francis B. Narayan (Lead Financial Specialist, ADB) under Regional Technical Assistance (RETA) 5877 – Strengthening Financial Management and Governance in Selected Developing Member Countries. Savora Tia provided research assistance. The contents of the draft report were discussed and debated with representatives from the Government, the private sector, and international organizations at a workshop that was held in Phnom Penh on 6 July 2000. The issues and recommendations were further discussed at an international conference at ADB headquarters in Manila from 16-18 October 2000.
Citation
Narayan, Francis B.; Godden, Ted. 2000. Financial Management and Governance Issues in Cambodia. © Asian Development Bank. http://hdl.handle.net/11540/4829. License: CC BY 3.0 IGO.Print ISBN
971-561-327-6
Keywords
Regional Development Finance
Public Scrutiny of City Finances
Non-Bank Financial Institutions
Local Government Finance
Government Financial Institutions
Foreign and Domestic Financing
Financial Risk Management
Assessing Corporate Governance
Good Governance
Governance Approach
Public Accounting
Business Financing
Subsidies
Social Equity
Economic Equity
Project Risks
Project Impact
Public Administration
Corporations
Investment Requirements
Banks
|Taxing power
Tax administration and procedure
Tax policy
Effect of taxation on labor supply
Decentralization in government
Community power
Corporate divestment
Civil government
Delegation of powers
Equality
Neighborhood government
Subnational governments
Delivery of government services
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Citable URI
http://hdl.handle.net/11540/4829Metadata
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