Catalog

Financial Management and Governance Issues in Cambodia

E-mail or fax the Publications Unit at + 632 636 2648 to order the printed version of this publication. Applicable shipping cost will be charged. View Document  Books, Periodicals, Studies, and Reports On-line edition: Free of Charge Hardcopy price: $10.00 ISBN: 971-561-327-6 Paperback (Pub. Date: 2000) In stock

This report describes accounting and auditing arrangements and practices in Cambodia, identifies deficiencies in those arrangements, and presents recommendations to address those deficiencies.

SEE ALSO

Financial Management and Governance Issues Series Diagnostic Study of Accounting and Auditing Practices Series

To read, you need Acrobat.

Contents

---

Foreword, Contents, and Executive Summary [ PDF:105kb | 14 pages ]

1. INTRODUCTION [ PDF:19kb | 4 pages ]
   1. Study Background
   2. Objectives
   3. Scope
   4. Country Case Studies and Workshops
   5. ADB Focus on Financial Governance in Cambodia
   6. Cambodia

2. ACCOUNTING AND AUDITING IN CAMBODIA [ PDF:34kb | 9 pages ]

   Part One. Accounting

   1. Introduction
   2. The General Accounting Plan (Plan Comptable General)
   3. Bases of Accounting
   4. The Draft Accounting Law
   Part Two. Auditing
   5. Introduction
   6. General Inspectorate
   7. The Law on Audit
   8. International Accounting Firms

3. PROFESSIONAL INFRASTRUCTURE [ PDF:13kb | 2 pages ]
   1. Introduction
   2. Draft Accounting Law

4. ACCOUNTING AND AUDITING STANDARDS [ PDF:32kb | 8 pages ]

   Part One. Accounting Standards

   1. Introduction
   2. Differences between General Accounting Plan and IAS
   3. International Accounting Standards
   4. Public Sector Accounting Standards

   Part Two. Auditing Standards

   5. Introduction
   6. Standards Included in the New Audit Law
   7. International Auditing Firms

5. ACCOUNTING AND AUDITING TRAINING [ PDF:29kb | 7 pages ]
   1. Introduction
   2. Institutional Training Establishments
   3. Curricula for Bachelor and Master of Accounting Degrees
   4. Accountancy Students Statistics
   5. Government-Qualified Accountants
   6. Economics and Finance Institute (EFI)
   7. National Institute of Management
   8. Cambodia Electricity (Electricite du Cambodge or EdC)

6. GOVERNMENT BUDGETING AND ACCOUNTING [ PDF:33kb | 9 pages ]
   1. Introduction
   2. The Constitution of Cambodia
   3. The Ministry of Economy and Finance (MEF)
   4. The National Treasury
   5. Budget Procedures
   6. Government Reporting
   7. Department of Budget and Finance
   8. Budget Preparation Procedures
   9. The Law on the Year 2000 Financial Management
   10. Donor Assistance on Public Expenditures
   11. Benchmarks, Ratios and Covenants
   12. Asset Management and Control
   13. Corruption Issues in the Civil Service

7. DONOR ASSISTANCE [ PDF:26kb | 5 pages ]
   1. Overview
   2. Coordination Mechanisms
   3. Asian Development Bank
   4. French Government Assistance
   5. The World Bank
   6. European Union

8. ISSUES AND RECOMMENDATIONS [ PDF:46kb | 13 pages ]

   Part One. Where Donor Assistance Might be Appropriate

   1. The Accounting Profession
   2. Accounting Training
   3. Training for Accounting Lecturers and Professors
   4. Security and Control of Fixed Assets
   5. The Draft Capital Market Law
   6. Public Accounts Committee

   Part Two. Where External Assistance is Not Required

   7. Establish Public Sector Accounting Standards Board
   8. Establishment of the Position of Accountant General
   9. Transparency
   10. Financial Performance Indicators
   11. Budget Monitoring Process
   12. ADB Anti-Corruption Policy

9. MAIN DEFICIENCIES AND ACTION PLAN [ PDF:24kb | 2 page ]

REFERENCES AND APPENDIXES [ PDF:94kb | 37 pages ]