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Vision and strategy


 The government has set a priority to the Public Financial Management Reform Program is one of the 4 priorities of environmental cover 2, "The macroeconomic environment and favorable financial and environmental sustainability" of the Rectangular Strategy Phase 3, including 1) ensuring macroeconomic stability and resilience of the economy, 2) brand policy Cameroon economy prior active monetary policy, 3) and 4) continue to drive implementation of the Public Financial Management Reform Program.


The Public Financial Management Reform Program has a clear vision of transforming Cambodia's public financial system towards the public financial system, focusing on results or accomplishment and decentralization in line with international norms and ideals.


To achieve this vision, the Royal Government has set out since late 2004 until the "Platform Approach" reform strategy is a new step in the new phase, maintaining the successful steps and preparing for the next step. In this regard, three tasks must be fulfilled at the same time: 1) maintain and strengthen the achievements in the previous stage; 2) build on the achievements in the current phase; and 3) prepare to build new achievements in the future. 


Based on the strategy, the Public Financial Management Reform Program is scheduled to be completed by 2015. But for more than 10 years of experience has shown that the Public Financial Management Reform Program really need a further period is approximately 21 years planning the new decision that will end in 2025 and that at that time the public finance system will be changed into a public finance system that focuses on outputs or outcomes and decentralization in accordance with the standard higher and international innovation.


The Public Financial Management Reform Program in Cambodia is structured in 4 stages and is divided into 4 phases and is implemented in a comprehensive manner: ownership, spirit, responsibility, ambition, ambition and realism for the long term as follows:


Stage 1: Increased budget trust over 4 years (2004-2008) by successfully completing the fundamentals of strengthening revenue collection and management, cash management and improving the spending mechanism.
Stage 2: Increasing financial accountability for 6 years (2009-2015) by achieving basic fundamentals of financial accountability, including the introduction of new accounting plans, new budget contents, program budgets, budget strategic plans, budget entities and IT systems for public financial management.
Stage 3: increasing the link budget to policy is expected to have a 5-year period (2016-2020) to achieve the key to reform the entire financial system is changing the management system based on inputs and centralized towards a system that focuses on results or performance and decentralization by strengthening and extending the implementation of the strategic plan, budget Budget implementation, application and implementation of the entity budget and strengthening the preparation of forecasts and planning policies of public finance.
Stage 4: Accountability enhancement is expected to last 5 years (2021-2025) to achieve a baseline of accountability, the final outcome of the entire Public Financial Management Reform Program.


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