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.