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The first volume describes the results of a study of financial management and governance arrangements in Cambodia, People's Republic of China, Mongolia, Pakistan, Papua New Guinea, Uzbekistan, and Viet Nam. Vols. [2-8] are comprehensive reports for each country.
This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.
?Financial Management Information Systems: 25 Years of World Bank Experience on What Works and What Doesn?t? was prepared as an updated and expanded version of the FMIS review report drafted in 2003, to highlight the achievements and challenges observed during the design and implementation of Bank funded FMIS projects since 1984.
This study compares the various instruments and approaches used by the World Bank, the European Commission, the International Monetary Fund, the Strategic Partnership for Africa and several bilateral donor agencies to assess and reform public expenditure management systems in developing and transitional countries. It identifies weaknesses in the current system and recommends a new medium-term, country-led, multidonor approach which is focused on better budgetary management supplemented by donor aid funds, as a key mechanism to reduce poverty and attain other policy goals.
This report describes the results of a study of financial management and governance arrangements in seven DMCs of ADB: Cambodia, PRC, Mongolia, Pakistan, Papua New Guinea, Uzbekistan, and Viet Nam.
With a rapidly growing commercial economy that requires a sound financial system to sustain growth, Cambodia is committed to the long-term development of the financial sector, channeling financial resources to productive investments, and managing the inherent risks to achieve sustainable economic growth over the long term and contribute to poverty reduction. Financial Sector Development Strategy 2011–2020 reflects Cambodia’s achievements to date, provides an assessment of current challenges and constraints to financial sector development, the long-term goals, and a prioritized set of action plans for the next decade. Said strategy will enable Cambodia’s financial sector to integrate into the regional financial system and support her long-term economic development agenda.
This book is an assembly of the major papers presented during the Seminar on Public Financial Management and Accountability, and the World Conference on Governance held in Manila in April and June 1999. The papers cover the fundamentals of public financial management and the role of transparency and accountability in promoting aggregate fiscal discipline, the strategic allocation of budgetary resources, and the efficiency in the delivery of public services.
In Life, Fish and Mangroves, Melissa Marschke explores the potential of resource governance, offering a case study of resource-dependent village life. Following six households and one village-based institution in coastal Cambodia over a twelve-year period, Marschke reveals the opportunities and constraints facing villagers and illustrates why local resource management practices remain delicate, even with a sustained effort. She highlights how government and business interests in community-based management and resource exploitation combine to produce a complex, highly uncertain dynamic. With this instructive study, she demonstrates that in spite of a significant effort, spanning many years and engaging many players, resource governance remains fragile and coastal livelihoods in Cambodia remain precarious.
Public Financial Management: Cambodian Experiences is prepared by the General Secretariat of Public Financial Management Reform Steering Committee (GSC) to promote general understanding and knowledge of Public Financial Management (PFM) among government officials and the general public. The book starts with an overview of PFM in Cambodia, with a brief introduction to the discipline of public financial management. It then discusses Cambodia’s experience in implementing PFM reform and its impact on public finance in general. After that, it also shows how PFM has reformed the government budgeting process and the challenges in its implementation. Finally, case studies of Cambodian reform efforts and selected ASEAN and OECD countries’ experiences with PFM reform are presented. We, GSC hope that this book can be a good resource for those who are interested in PFM reform in Cambodia and lessons learnt for other developing countries.
The first volume describes the results of a study of financial management and governance arrangements in Cambodia, People's Republic of China, Mongolia, Pakistan, Papua New Guinea, Uzbekistan, and Viet Nam. Vols. [2-8] are comprehensive reports for each country.