{"id":1202,"date":"2026-08-01T09:49:48","date_gmt":"2026-08-01T09:49:48","guid":{"rendered":"https:\/\/vsdkh.com\/?p=1202"},"modified":"2026-08-01T09:49:49","modified_gmt":"2026-08-01T09:49:49","slug":"%e6%9f%ac%e5%9f%94%e5%af%a8%e4%bc%9a%e8%ae%a1%e5%ae%a1%e8%ae%a1%e9%9d%9e%e6%94%bf%e5%ba%9c%e7%bb%84%e7%bb%87%e5%8d%8f%e4%bc%9a","status":"publish","type":"post","link":"https:\/\/vsdkh.com\/zh\/accounting-auditing-ngos-associations-cambodia\/","title":{"rendered":"\u67ec\u57d4\u5be8\u975e\u653f\u5e9c\u7ec4\u7ec7\u548c\u534f\u4f1a\u7684\u4f1a\u8ba1\u4e0e\u5ba1\u8ba1\uff1a\u4ece\u6cd5\u89c4\u9075\u4ece\u5230\u8d1f\u8d23\u4efb\u7684\u6cbb\u7406"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/08\/Accounting-and-Auditing-for-NGOs-and-Associations-in-Cambodia-1024x576.png\" alt=\"\" class=\"wp-image-1204\" srcset=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/08\/Accounting-and-Auditing-for-NGOs-and-Associations-in-Cambodia-980x552.png 980w, https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/08\/Accounting-and-Auditing-for-NGOs-and-Associations-in-Cambodia-480x270.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u975e\u653f\u5e9c\u7ec4\u7ec7\u548c\u534f\u4f1a\u5728\u67ec\u57d4\u5be8\u7684\u53d1\u5c55\u4e2d\u53d1\u6325\u7740\u91cd\u8981\u4f5c\u7528\uff0c\u5b83\u4eec\u901a\u8fc7\u52a8\u5458\u6350\u52a9\u8005\u8d44\u91d1\u3001\u8d60\u6b3e\u548c\u4f1a\u5458\u6350\u6b3e\u6765\u5f00\u5c55\u516c\u76ca\u6d3b\u52a8\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c3d\u7ba1\u5b83\u4eec\u662f\u975e\u8425\u5229\u7ec4\u7ec7\uff0c\u4f46\u5b83\u4eec\u4ecd\u8d1f\u8d23\u7ef4\u62a4\u9002\u5f53\u7684\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u7f16\u5236\u8d22\u52a1\u62a5\u8868\uff0c\u6ee1\u8db3\u76d1\u7ba1\u8981\u6c42\uff0c\u5e76\u5728\u9002\u7528\u7684\u60c5\u51b5\u4e0b\u8fdb\u884c\u72ec\u7acb\u5ba1\u8ba1\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0c\u5065\u5168\u7684\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u4e0d\u4ec5\u662f\u5408\u89c4\u7684\u5fc5\u8981\u6761\u4ef6\uff0c\u4e5f\u662f\u5c55\u793a\u900f\u660e\u5ea6\u3001\u95ee\u8d23\u5236\u548c\u8d1f\u8d23\u4efb\u5730\u4f7f\u7528\u59d4\u6258\u8d44\u6e90\u7684\u5fc5\u8981\u6761\u4ef6\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u67ec\u57d4\u5be8\u6cd5\u5f8b\u6846\u67b6<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u67ec\u57d4\u5be8\u975e\u653f\u5e9c\u7ec4\u7ec7\u548c\u534f\u4f1a\u7684\u4f1a\u8ba1\u548c\u62a5\u544a\u8d23\u4efb\u4e3b\u8981\u53d7\u51e0\u9879\u76f8\u4e92\u5173\u8054\u7684\u6cd5\u5f8b\u3001\u6807\u51c6\u548c\u6cd5\u89c4\u7ba1\u8f96\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9 <strong>\u793e\u56e2\u548c\u975e\u653f\u5e9c\u7ec4\u7ec7\u6cd5<\/strong>, \uff0c\u901a\u8fc7\u7687\u5bb6\u7f16\u53f7\u4e3a. <strong>NS\/RKM\/0815\/010 2015\u5e748\u670812\u65e5<\/strong>, \u786e\u7acb\u4e86\u56fd\u5185\u793e\u56e2\u3001\u56fd\u5185\u975e\u653f\u5e9c\u7ec4\u7ec7\u3001\u56fd\u5916\u793e\u56e2\u548c\u56fd\u5916\u975e\u653f\u5e9c\u7ec4\u7ec7\u7684\u6cd5\u5f8b\u6846\u67b6\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u56fd\u5185\u534f\u4f1a\u662f\u6307\u4e0d\u5411\u5176\u6210\u5458\u5206\u914d\u5229\u6da6\u7684\u4f1a\u5458\u5236\u7ec4\u7ec7\uff0c\u800c\u56fd\u5185\u975e\u653f\u5e9c\u7ec4\u7ec7\u662f\u6307\u4e3a\u516c\u4f17\u5229\u76ca\u800c\u8bbe\u7acb\u7684\u3001\u4e0d\u5206\u914d\u5229\u6da6\u7684\u975e\u4f1a\u5458\u5236\u7ec4\u7ec7\u6216\u57fa\u91d1\u4f1a\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9 <strong>\u4f1a\u8ba1\u4e0e\u5ba1\u8ba1\u6cd5<\/strong>, \uff0c\u901a\u8fc7\u7687\u5bb6\u7f16\u53f7\u4e3a. <strong>NS\/RKM\/0416\/006 2016\u5e744\u670811\u65e5<\/strong>, \uff0c\u7279\u522b\u9002\u7528\u4e8e\u975e\u8425\u5229\u7ec4\u7ec7\u3002\u7b2c11\u6761\u548c\u7b2c12\u6761\u8981\u6c42\u5e94\u7528\u5728\u67ec\u57d4\u5be8\u6279\u51c6\u7684\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u6807\u51c6\uff0c\u800c\u7b2c17\u6761\u81f3\u7b2c26\u6761\u5219\u89c4\u5b9a\u4e86\u4e0e\u8d22\u52a1\u62a5\u8868\u7f16\u5236\u3001\u4f1a\u8ba1\u8bb0\u5f55\u3001\u62a5\u544a\u8bed\u8a00\u3001\u8bb0\u5f55\u4fdd\u5b58\u548c\u5ba1\u8ba1\u62a5\u544a\u76f8\u5173\u7684\u8981\u6c42\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4e9b\u8981\u6c42\u901a\u8fc7\u4ee5\u4e0b\u65b9\u5f0f\u4e3a\u975e\u8425\u5229\u5b9e\u4f53\u8fd0\u4f5c\u5316\uff1a <strong>ACAR \u6307\u4ee4 2022 \u5e74 3 \u6708 15 \u65e5\u7b2c 010 \u53f7\u5173\u4e8e\u975e\u8425\u5229\u7ec4\u7ec7\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u4e49\u52a1\u7684\u5b9e\u65bd<\/strong>. \u8be5\u6307\u793a\u89c4\u5b9a\uff0c\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u4e49\u52a1\u81ea 2022 \u5e74\u8d77\u9002\u7528\u4e8e\u975e\u8425\u5229\u7ec4\u7ec7\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0c\u975e\u653f\u5e9c\u7ec4\u7ec7\u548c\u534f\u4f1a\u5e94\u8003\u8651\u5176\u5728\u81f3\u5c11\u4e09\u4e2a\u72ec\u7acb\u76d1\u7ba1\u6e20\u9053\u4e0b\u7684\u4e49\u52a1\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u793e\u56e2\u4e0e\u975e\u653f\u5e9c\u7ec4\u7ec7\u6cd5\u9879\u4e0b\u7684\u6ce8\u518c\u53ca\u5e74\u5ea6\u62a5\u544a\u4e49\u52a1\uff1b;<\/li>\n\n\n\n<li>\u4f1a\u8ba1\u3001\u8d22\u52a1\u62a5\u544a\u4ee5\u53ca\u7531\u4f1a\u8ba1\u4e0e\u5ba1\u8ba1\u76d1\u7ba1\u673a\u6784\uff08ACAR\uff09\u76d1\u7ba1\u7684\u5ba1\u8ba1\u4e49\u52a1\uff1b\u4ee5\u53ca<\/li>\n\n\n\n<li>\u7531\u7a0e\u52a1\u603b\u5c40\u7ba1\u7406\u7684\u7a0e\u52a1\u767b\u8bb0\u3001\u7533\u62a5\u548c\u7f34\u7eb3\u4e49\u52a1\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u9075\u5b88\u4e00\u4e2a\u62a5\u544a\u6e20\u9053\u4e0d\u4e00\u5b9a\u6ee1\u8db3\u53e6\u4e00\u4e2a\u7684\u8981\u6c42\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u9002\u7528\u7684\u8d22\u52a1\u62a5\u544a\u51c6\u5219<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636eACAR\u7b2c010\u53f7\u6307\u793a\uff0c\u975e\u8425\u5229\u5b9e\u4f53\u5fc5\u987b\u6309\u7167 <strong>\u67ec\u57d4\u5be8\u975e\u8425\u5229\u7ec4\u7ec7\u8d22\u52a1\u62a5\u544a\u51c6\u5219<\/strong>, \uff0c\u901a\u5e38\u88ab\u79f0\u4e3a <strong>\u4e2d\u56fd\u6c11\u7528\u822a\u7a7a\u822a\u7a7a\u5668\u6ce8\u518c\u4fe1\u606f\u7cfb\u7edf\u6c11\u7528\u822a\u7a7a\u5668\u53d1\u52a8\u673a<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">NFPEs \u7684 CFRS \u4e13\u95e8\u4e3a\u90a3\u4e9b\u4e3b\u8981\u76ee\u6807\u662f\u63d0\u4f9b\u670d\u52a1\u6216\u5b9e\u73b0\u793e\u4f1a\u5b97\u65e8\uff0c\u800c\u4e0d\u662f\u521b\u9020\u548c\u5206\u914d\u5229\u6da6\u7684\u7ec4\u7ec7\u800c\u8bbe\u8ba1\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5176\u62a5\u544a\u6a21\u5f0f\u4fa7\u91cd\u4e8e\u6536\u5165\u3001\u652f\u51fa\u3001\u57fa\u91d1\u4f59\u989d\u3001\u7ec4\u7ec7\u7684\u6027\u8d28\u3001\u5176\u6d3b\u52a8\u4ee5\u53ca\u4e3a\u8bc1\u660e\u6240\u63a5\u6536\u548c\u4f7f\u7528\u8d44\u6e90\u7684\u95ee\u8d23\u5236\u6240\u5fc5\u9700\u7684\u4fe1\u606f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0c\u975e\u653f\u5e9c\u7ec4\u7ec7\u6216\u534f\u4f1a\u4e0d\u5e94\u5047\u5b9a\u4ec5\u6839\u636e\u6350\u52a9\u8005\u7684\u62a5\u544a\u6a21\u677f\u7f16\u5236\u7684\u8d22\u52a1\u62a5\u8868\u81ea\u52a8\u7b26\u5408\u975e\u8425\u5229\u5b9e\u4f53\u4f01\u4e1a\u4f1a\u8ba1\u51c6\u5219\uff08CFRS for NFPEs\uff09\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6350\u52a9\u8005\u62a5\u544a\u901a\u5e38\u6309\u9879\u76ee\u3001\u8d60\u6b3e\u3001\u9884\u7b97\u884c\u6216\u8d44\u91d1\u534f\u8bae\u7f16\u5236\uff0c\u800c\u6cd5\u5b9a\u8d22\u52a1\u62a5\u8868\u901a\u5e38\u5e94\u6db5\u76d6\u6574\u4e2a\u62a5\u544a\u5b9e\u4f53\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>ACAR \u6307\u4ee4 010 \u5141\u8bb8\u975e\u8425\u5229\u5b9e\u4f53\u5e94\u7528\u67ec\u57d4\u5be8\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08CIFRS\uff09\u6216\u67ec\u57d4\u5be8\u4e2d\u5c0f\u4f01\u4e1a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08CIFRS for SMEs\uff09\u3002.<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f46\u662f\uff0c\u9009\u62e9\u5176\u4e2d\u4efb\u4f55\u4e00\u79cd\u6846\u67b6\u7684\u5b9e\u4f53\u5fc5\u987b\u4e8b\u5148\u4e66\u9762\u901a\u77e5ACAR\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0c\u62a5\u544a\u6846\u67b6\u7684\u9009\u62e9\u5e94\u57fa\u4e8e\u7ec4\u7ec7\u7684\u6cd5\u5f8b\u5730\u4f4d\u3001\u6d3b\u52a8\u3001\u8d44\u91d1\u5b89\u6392\u3001\u8d44\u4ea7\u57fa\u7840\u548c\u8d22\u52a1\u62a5\u8868\u4f7f\u7528\u8005\u3002\u4e0d\u5e94\u4ec5\u4ec5\u4e3a\u4e86\u8fbe\u5230\u504f\u597d\u7684\u4f1a\u8ba1\u7ed3\u679c\u800c\u66f4\u6539\u5b83\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u57fa\u672c\u4f1a\u8ba1\u4e49\u52a1<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300a\u4f1a\u8ba1\u4e0e\u5ba1\u8ba1\u6cd5\u300b\u7b2c\u4e8c\u5341\u6761\u89c4\u5b9a\uff0c\u975e\u8425\u5229\u6027\u7ec4\u7ec7\u5fc5\u987b\u4fdd\u5b58\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u5e76\u4e14\u6bcf\u4e00\u9879\u4f1a\u8ba1\u4ea4\u6613\u90fd\u5fc5\u987b\u6709\u5408\u6cd5\u7684\u4f1a\u8ba1\u51ed\u8bc1\u4f5c\u4e3a\u4f9d\u636e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u610f\u5473\u7740\u4ed8\u6b3e\u3001\u6536\u6b3e\u3001\u5de5\u8d44\u6210\u672c\u3001\u91c7\u8d2d\u4ea4\u6613\u3001\u5458\u5de5\u9884\u4ed8\u6b3e\u3001\u8865\u52a9\u91d1\u548c\u5176\u4ed6\u4ea4\u6613\u90fd\u5e94\u6709\u9002\u5f53\u7684\u6587\u4ef6\u652f\u6301\uff0c\u4f8b\u5982\u53d1\u7968\u3001\u6536\u636e\u3001\u5408\u540c\u3001\u6279\u51c6\u8868\u3001\u94f6\u884c\u8bb0\u5f55\u548c\u4ed8\u6b3e\u8bc1\u636e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u6cd5\u5f8b\u7b2c21\u81f323\u6761\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6b63\u5e38\u7684\u4f1a\u8ba1\u5e74\u5ea6\u662f\u4ece1\u67081\u65e5\u523012\u670831\u65e5\uff1b;<\/li>\n\n\n\n<li>\u53e6\u7c7b\u7684\u4f1a\u8ba1\u5e74\u5ea6\u9700\u8981\u6839\u636e\u9002\u7528\u7684\u7a0b\u5e8f\u83b7\u5f97\u8bb8\u53ef\uff1b;<\/li>\n\n\n\n<li>\u4f1a\u8ba1\u8bb0\u5f55\u548c\u8d22\u52a1\u62a5\u8868\u901a\u5e38\u9700\u8981\u4ee5\u9ad8\u68c9\u8bed\u7f16\u5236\uff0c\u5e76\u4ee5\u9ad8\u68c9\u745e\u5c14\u8868\u793a\uff1b;<\/li>\n\n\n\n<li>\u82f1\u6587\u548c\u5916\u5e01\u53ef\u4ee5\u968f\u67ec\u57d4\u5be8\u8bed\u548c\u67ec\u57d4\u5be8\u745e\u5c14\u8bb0\u5f55\u4e00\u8d77\u51fa\u73b0\uff0c\u524d\u63d0\u662f\u6ee1\u8db3\u9002\u7528\u6761\u4ef6\uff1b<\/li>\n\n\n\n<li>\u4f1a\u8ba1\u8bb0\u5f55\u5fc5\u987b\u4fdd\u7559\u81f3\u5c11\u5341\u5e74\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c17\u6761\u8fd8\u8981\u6c42\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u4e09\u4e2a\u6708\u5185\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u7ec4\u7ec7\u65e0\u6cd5\u6ee1\u8db3\u6b64\u8981\u6c42\uff0c\u5219\u5fc5\u987b\u6839\u636e\u9002\u7528\u7684\u7a0b\u5e8f\u5411\u76f8\u5173\u76d1\u7ba1\u673a\u6784\u63d0\u4ea4\u9644\u6709\u5145\u5206\u652f\u6301\u6587\u4ef6\u7684\u5ef6\u671f\u7533\u8bf7\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5b9e\u9645\u64cd\u4f5c\u4e2d\uff0c\u4e00\u4e2a\u6709\u6548\u7684\u975e\u653f\u5e9c\u7ec4\u7ec7\u6216\u534f\u4f1a\u7684\u4f1a\u8ba1\u7cfb\u7edf\u5e94\u80fd\u591f\u6309\u4ee5\u4e0b\u65b9\u5f0f\u62a5\u544a\u4ea4\u6613\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6350\u8d60\u8005\u548c\u8d60\u6b3e;<\/li>\n\n\n\n<li>\u9879\u76ee\u548c\u65b9\u6848;<\/li>\n\n\n\n<li>\u9650\u5236\u6027\u57fa\u91d1\u548c\u975e\u9650\u5236\u6027\u57fa\u91d1;<\/li>\n\n\n\n<li>\u5730\u7406\u4f4d\u7f6e;<\/li>\n\n\n\n<li>\u6d3b\u52a8\u6216\u8f93\u51fa;<\/li>\n\n\n\n<li>\u5df2\u6279\u51c6\u7684\u9884\u7b97\u9879\u76ee\uff1b<\/li>\n\n\n\n<li>\u652f\u51fa\u6027\u8d28.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4f7f\u5f97\u7ec4\u7ec7\u80fd\u591f\u51c6\u5907\u5168\u5b9e\u4f53\u6cd5\u5b9a\u8d22\u52a1\u62a5\u8868\uff0c\u540c\u65f6\u8fd8\u80fd\u751f\u6210\u6350\u52a9\u8005\u3001\u6210\u5458\u3001\u7406\u4e8b\u4f1a\u548c\u9879\u76ee\u5408\u4f5c\u4f19\u4f34\u6240\u9700\u7684\u5355\u72ec\u62a5\u544a\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6839\u636e\u300a\u975e\u653f\u5e9c\u7ec4\u7ec7\u6cd5\u300b\u8fdb\u884c\u7684\u5e74\u5ea6\u62a5\u544a<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300a\u793e\u56e2\u548c\u975e\u653f\u5e9c\u7ec4\u7ec7\u6cd5\u300b\u7b2c25\u6761\u5305\u542b\u7684\u62a5\u544a\u8981\u6c42\u4e0eACAR\u7684\u8d22\u52a1\u62a5\u8868\u63d0\u4ea4\u8981\u6c42\u662f\u5206\u5f00\u7684\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u5185\u975e\u653f\u5e9c\u7ec4\u7ec7\u987b\u5728\u6b21\u5e742\u6708\u5e95\u524d\u63d0\u4ea4\u5176\u6d3b\u52a8\u62a5\u544a\u548c\u5e74\u5ea6\u8d22\u52a1\u62a5\u544a\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u56fd\u5185\u975e\u653f\u5e9c\u7ec4\u7ec7\u63a5\u53d7\u6350\u52a9\u8005\u7684\u8d22\u653f\u652f\u6301\uff0c\u4e5f\u5fc5\u987b\u5728\u62a5\u544a\u53d1\u9001\u7ed9\u6350\u52a9\u8005\u4e4b\u65e5\u8d7730\u5929\u5185\u63d0\u4ea4\u62a5\u544a\u526f\u672c\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9879\u76ee\u6587\u4ef6\u526f\u672c\u548c\u6350\u52a9\u8005\u8d22\u52a1\u534f\u8bae\u4e5f\u5fc5\u987b\u5728\u534f\u8bae\u65e5\u671f\u540e 30 \u5929\u5185\u63d0\u4ea4\uff0c\u5e76\u4e14\u76f8\u5173\u62a5\u544a\u5fc5\u987b\u5728\u7ec4\u7ec7\u529e\u516c\u5ba4\u4fdd\u5b58\u81f3\u5c11\u4e94\u5e74\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9002\u7528\u4e8e\u56fd\u5185\u534f\u4f1a\u7684\u63aa\u8f9e\u6709\u6240\u4e0d\u540c\u3002\u7b2c25\u6761\u89c4\u5b9a\uff0c\u5185\u653f\u90e8\u5728\u5fc5\u8981\u65f6\u53ef\u4ee5\u8981\u6c42\u534f\u4f1a\u63d0\u4ea4\u6d3b\u52a8\u62a5\u544a\u548c\u5e74\u5ea6\u8d22\u52a1\u62a5\u544a\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0c\u534f\u4f1a\u4e0d\u5e94\u81ea\u52a8\u5047\u5b9a\u5b83\u4eec\u6ca1\u6709\u62a5\u544a\u4e49\u52a1\uff1b\u5b83\u4eec\u5e94\u5ba1\u67e5\u5176\u6ce8\u518c\u6761\u4ef6\u3001\u7ae0\u7a0b\u4ee5\u53ca\u5185\u653f\u90e8\u53d1\u5e03\u7684\u5f53\u524d\u6307\u793a\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u56fd\u975e\u653f\u5e9c\u7ec4\u7ec7\u5728\u5c06\u5e74\u5ea6\u6d3b\u52a8\u62a5\u544a\u548c\u8d22\u52a1\u72b6\u51b5\u62a5\u544a\u53d1\u9001\u7ed9\u6350\u52a9\u8005\u540e\u768430\u5929\u5185\uff0c\u5fc5\u987b\u5c06\u5176\u526f\u672c\u63d0\u4ea4\u7ed9\u5916\u4ea4\u4e0e\u56fd\u9645\u5408\u4f5c\u90e8\u4ee5\u53ca\u7ecf\u6d4e\u4e0e\u8d22\u653f\u90e8\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9879\u76ee\u6587\u4ef6\u548c\u8d22\u52a1\u534f\u8bae\u7684\u526f\u672c\u4e5f\u5fc5\u987b\u5728\u534f\u8bae\u65e5\u671f\u540e\u768430\u5929\u5185\u63d0\u4ea4\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c25\u6761\u8fdb\u4e00\u6b65\u6388\u6743\u7ecf\u6d4e\u548c\u8d22\u653f\u90e8\u6216\u56fd\u5bb6\u5ba1\u8ba1\u5c40\u5728\u5fc5\u8981\u65f6\u68c0\u67e5\u6216\u5ba1\u8ba1\u534f\u4f1a\u548c\u975e\u653f\u5e9c\u7ec4\u7ec7\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4e9b\u62a5\u544a\u4e0d\u5e94\u4e0e ACAR \u5907\u6848\u7684\u8d22\u52a1\u62a5\u8868\u6df7\u6dc6\u3002\u56e0\u6b64\uff0c\u7ec4\u7ec7\u53ef\u80fd\u9700\u8981\u51c6\u5907\uff1a<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>\u6839\u636e\u300a\u67ec\u57d4\u5be8\u4f1a\u8ba1\u51c6\u5219\u300b\u5141\u8bb8\u7684\u201c\u975e\u8425\u5229\u7ec4\u7ec7\u8d22\u52a1\u62a5\u544a\u6846\u67b6\u201d\uff08NFPEs\uff09\u7684\u3001\u6216\u53e6\u4e00\u79cd\u67ec\u57d4\u5be8\u8d22\u52a1\u62a5\u544a\u6846\u67b6\u7684\u4f01\u4e1a\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\uff1b;<\/li>\n\n\n\n<li>\u975e\u653f\u5e9c\u7ec4\u7ec7\u6cd5\u4e0b\u7684\u5e74\u5ea6\u6d3b\u52a8\u548c\u8d22\u52a1\u62a5\u544a\uff1b;<\/li>\n\n\n\n<li>\u6350\u8d60\u8005\u7279\u5b9a\u7684\u9879\u76ee\u6216\u8d44\u52a9\u62a5\u544a\uff1b;<\/li>\n\n\n\n<li>\u7a0e\u52a1\u7533\u62a5\u8868\u53ca\u652f\u6301\u6027\u9644\u8868\uff1b\u4ee5\u53ca<\/li>\n\n\n\n<li>\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u72ec\u7acb\u5ba1\u8ba1\u5e08\u62a5\u544a\uff0c\u7b26\u5408\u6cd5\u5b9a\u5ba1\u8ba1\u6807\u51c6\u3002.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u81f3ACAR<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ACAR \u6307\u4ee4\u7b2c 010 \u53f7\u89c4\u5b9a\u4e86\u4ee5\u4e0b\u5e74\u5ea6\u7533\u62a5\u622a\u6b62\u65e5\u671f\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e00\u5bb6\u975e\u8425\u5229\u7ec4\u7ec7\uff0c\u5b83 <strong>\u4e0d\u63a5\u53d7\u72ec\u7acb\u5ba1\u8ba1<\/strong> \u5fc5\u987b\u5728\u5185\u5c06\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u63d0\u4ea4\u7ed9ACAR <strong>\u4e09\u4e2a\u6708\u96f6\u5341\u4e94\u5929<\/strong> \u5728\u5176\u4f1a\u8ba1\u7ed3\u7b97\u65e5\u671f\u4e4b\u540e\u3002.<\/li>\n\n\n\n<li>\u4e00\u5bb6\u975e\u8425\u5229\u7ec4\u7ec7\uff0c\u5b83 <strong>\u63a5\u53d7\u72ec\u7acb\u5ba1\u8ba1<\/strong> \u5fc5\u987b\u5728...\u5185\u5411ACAR\u63d0\u4ea4\u5176\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868 <strong>\u516d\u4e2a\u6708\u96f6\u5341\u4e94\u5929<\/strong> \u5728\u5176\u4f1a\u8ba1\u7ed3\u7b97\u65e5\u671f\u4e4b\u540e\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u5e74\u7ec8\u65e5\u671f\u4e3a 12 \u6708 31 \u65e5\u7684\u5b9e\u4f53\uff0c\u8fd9\u4e9b\u622a\u6b62\u65e5\u671f\u901a\u5e38\u5bf9\u5e94\u4e8e\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u672a\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u622a\u81f34\u670815\u65e5\uff1b<\/li>\n\n\n\n<li>7\u670815\u65e5\u63d0\u4ea4\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u63d0\u4ea4\u901a\u8fc7ACAR\u7684\u975e\u8425\u5229\u5b9e\u4f53\u7535\u5b50\u7533\u62a5\u7cfb\u7edf\u8fdb\u884c\u3002ACAR\u76ee\u524d\u7684\u7f51\u7ad9\u7ee7\u7eed\u63d0\u4f9b\u4e00\u4e2a\u4e13\u95e8\u7684NFPE\u8d22\u52a1\u62a5\u8868\u7533\u62a5\u95e8\u6237\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ba1\u7406\u5c42\u4e0d\u5e94\u7b49\u5230\u7533\u62a5\u622a\u6b62\u65e5\u671f\u624d\u5f00\u59cb\u51c6\u5907\u8d22\u52a1\u62a5\u8868\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u7ec8\u7ed3\u675f\u540e\uff0c\u5e94\u53ca\u65f6\u5173\u95ed\u3001\u6838\u5bf9\u548c\u5ba1\u67e5\u8d26\u76ee\uff0c\u4ee5\u4fbf\u7ba1\u7406\u5c42\u3001\u7406\u4e8b\u4f1a\u548c\u5916\u90e8\u5ba1\u8ba1\u5e08\u6709\u5145\u8db3\u7684\u65f6\u95f4\u5904\u7406\u9519\u8bef\u3001\u7f3a\u5931\u6587\u4ef6\u548c\u672a\u51b3\u4e8b\u9879\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u975e\u653f\u5e9c\u7ec4\u7ec7\u548c\u534f\u4f1a\u4f55\u65f6\u9700\u8981\u72ec\u7acb\u5ba1\u8ba1\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u5b9a\u72ec\u7acb\u5ba1\u8ba1\u8981\u6c42\u4e3b\u8981\u7531 <strong>2020\u5e747\u670810\u65e5\u5173\u4e8e\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u4f9b\u72ec\u7acb\u5ba1\u8ba1\u7684\u4e49\u52a1\u7684\u7b2c563\u53f7\u653f\u5e9c\u4ee4\u3002<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u975e\u8425\u5229\u7ec4\u7ec7\u5728\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u4e24\u4e2a\u6761\u4ef6\u65f6\uff0c\u5fc5\u987b\u63a5\u53d7\u6cd5\u5b9a\u72ec\u7acb\u5ba1\u8ba1\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5e74\u5ea6\u603b\u652f\u51fa\u8d85\u8fc7 <strong>20\u4ebf\u67ec\u57d4\u5be8\u745e\u5c14<\/strong>; \u548c<\/li>\n\n\n\n<li>\u4f1a\u8ba1\u671f\u95f4\u5e73\u5747\u96c7\u5458\u4eba\u6570\u8d85\u8fc7 <strong>20<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5ba1\u8ba1\u5fc5\u987b\u7531ACAR\u8bb8\u53ef\u7684\u72ec\u7acb\u5ba1\u8ba1\u516c\u53f8\u8fdb\u884c\u3002\u4e00\u65e6\u7ec4\u7ec7\u7b26\u5408\u6cd5\u5b9a\u5ba1\u8ba1\u6761\u4ef6\uff0c\u5df2\u53d1\u5e03\u7684\u5b9e\u65bd\u6307\u5357\u8868\u660e\uff0c\u5373\u4f7f\u5728\u4e4b\u540e\u4e00\u5e74\u4e0d\u7b26\u5408\u6807\u51c6\uff0c\u4e5f\u5fc5\u987b\u63d0\u4ea4\u8fde\u7eed\u4e09\u5e74\u7684\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6350\u52a9\u8005\u8981\u6c42\u7684\u5ba1\u8ba1\u4e0d\u5e94\u81ea\u52a8\u5047\u5b9a\u4e3a\u6ee1\u8db3\u67ec\u57d4\u5be8\u6cd5\u5b9a\u5ba1\u8ba1\u8981\u6c42\u3002\u8fd9\u53d6\u51b3\u4e8e\u5ba1\u8ba1\u5e08\u662f\u5426\u83b7\u5f97\u9002\u5f53\u8bb8\u53ef\uff0c\u5ba1\u8ba1\u662f\u5426\u6db5\u76d6\u5b8c\u6574\u7684\u6cd5\u5f8b\u5b9e\u4f53\uff0c\u662f\u5426\u5e94\u7528\u4e86\u6b63\u786e\u7684\u8d22\u52a1\u62a5\u544a\u6846\u67b6\uff0c\u4ee5\u53ca\u62a5\u544a\u662f\u5426\u7b26\u5408\u8981\u6c42\u7684\u683c\u5f0f\u548c\u5ba1\u8ba1\u51c6\u5219\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u5982\uff0c\u4ec5\u9650\u4e8e\u4e00\u4e2a\u6350\u52a9\u8005\u8d44\u52a9\u9879\u76ee\u7684\u5ba1\u8ba1\u53ef\u4ee5\u4fdd\u8bc1\u8be5\u9879\u76ee\u7684\u8d22\u52a1\u62a5\u544a\uff0c\u4f46\u8fd9\u53ef\u80fd\u4e0d\u6784\u6210\u5bf9\u8be5\u7ec4\u7ec7\u5b8c\u6574\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u7684\u5ba1\u8ba1\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u9002\u7528\u7684\u5ba1\u8ba1\u51c6\u5219<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u5b9a\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5fc5\u987b\u6309\u7167 <strong>\u67ec\u57d4\u5be8\u56fd\u9645\u5ba1\u8ba1\u6807\u51c6<\/strong>, \uff0c\u6216\u79f0\u4e3a CISAs\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5ba1\u8ba1\u5458\u5bfb\u6c42 <strong>\u5408\u7406\u4fdd\u8bc1<\/strong>, \uff0c\u8fd9\u662f\u4e00\u79cd\u9ad8\u5ea6\u4f46\u975e\u7edd\u5bf9\u7684\u4fdd\u8bc1\uff0c\u5373\u8d22\u52a1\u62a5\u8868\u4e0d\u5b58\u5728\u56e0\u6b3a\u8bc8\u6216\u9519\u8bef\u9020\u6210\u7684\u91cd\u5927\u9519\u62a5\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u8fdd\u89c4\u7684\u540e\u679c<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u672a\u80fd\u9075\u5b88\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u7533\u62a5\u4e49\u52a1\u53ef\u80fd\u4f1a\u4f7f\u7ec4\u7ec7\u53ca\u76f8\u5173\u8d1f\u8d23\u4eba\u9762\u4e34\u76d1\u7ba1\u5904\u7f5a\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026\u5e745\u670825\u65e5\u9881\u5e03\u7684\u4e0d\u53ca\u683c\u6cd5\u4ee4\u7b2c102\u53f7\uff0c\u53d6\u4ee3\u4e86\u7b2c79\u53f7\u4e0d\u53ca\u683c\u6cd5\u4ee4\uff0c\u5e76\u89c4\u5b9a\u4e86\u5bf9\u672a\u80fd\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u3001\u83b7\u5f97\u5f3a\u5236\u5ba1\u8ba1\u3001\u4fdd\u5b58\u51c6\u786e\u7684\u4f1a\u8ba1\u8bb0\u5f55\u3001\u9075\u5b88\u9002\u7528\u6807\u51c6\u6216\u914d\u5408ACAR\u68c0\u67e5\u7b49\u8fdd\u6cd5\u884c\u4e3a\u7684\u7f5a\u6b3e\u3002\u4e25\u91cd\u7684\u6216\u91cd\u590d\u7684\u4e13\u4e1a\u8fdd\u89c4\u884c\u4e3a\u4e5f\u53ef\u80fd\u5bfc\u81f4\u4f1a\u8ba1\u6216\u5ba1\u8ba1\u8bb8\u53ef\u8bc1\u7684\u6682\u505c\u6216\u540a\u9500\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u591a\u6570\u5904\u7f5a\u5728 <a href=\"https:\/\/www.dfdl.com\/insights\/legal-and-tax-updates\/cambodia-new-sub-decree-on-penalties-for-violations-of-accounting-and-auditing\/\">2026\u5e7411\u670825\u65e5\u8d77\u751f\u6548\u7684\u7b2c102\u53f7\u5206\u6cd5\u89c4<\/a>, \uff0c\u800c\u67d0\u4e9b\u89c4\u5b9a\u5c06\u4e8e2027\u5e745\u670825\u65e5\u751f\u6548\u3002ACAR\u5728\u5fc5\u8981\u65f6\u4e5f\u53ef\u68c0\u67e5\u975e\u8425\u5229\u7ec4\u7ec7\u7684\u573a\u6240\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u300a\u793e\u56e2\u548c\u975e\u653f\u5e9c\u7ec4\u7ec7\u6cd5\u300b\uff0c\u62a5\u544a\u4e0d\u5408\u89c4\u884c\u4e3a\u53ef\u80fd\u5bfc\u81f4\u4e66\u9762\u8b66\u544a\u3001\u6682\u65f6\u540a\u9500\u3001\u6ce8\u9500\u767b\u8bb0\uff0c\u5bf9\u4e8e\u5916\u56fd\u7ec4\u7ec7\uff0c\u8fd8\u53ef\u80fd\u5bfc\u81f4\u8c05\u89e3\u5907\u5fd8\u5f55\u7684\u7ec8\u6b62\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9664\u4e86\u76d1\u7ba1\u5904\u7f5a\u4e4b\u5916\uff0c\u4e0d\u5408\u89c4\u8fd8\u53ef\u80fd\u635f\u5bb3\u7ec4\u7ec7\u5728\u6350\u52a9\u8005\u3001\u53d7\u76ca\u8005\u3001\u6210\u5458\u3001\u76d1\u7ba1\u673a\u6784\u548c\u516c\u4f17\u4e2d\u7684\u4fe1\u8a89\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e3b\u8981\u6cd5\u5f8b\u548c\u4e13\u4e1a\u53c2\u8003\u8d44\u6599<\/strong>:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>\u793e\u56e2\u4e0e\u975e\u653f\u5e9c\u7ec4\u7ec7\u6cd5\uff0c\u75312015\u5e748\u670812\u65e5\u7b2cNS\/RKM\/0815\/010\u53f7\u738b\u4ee4\u9881\u5e03\u3002.<\/li>\n\n\n\n<li>\u300a\u4f1a\u8ba1\u4e0e\u5ba1\u8ba1\u6cd5\u300b\uff0c\u75312016\u5e744\u670811\u65e5\u7687\u5bb6\u653f\u4ee4\u7b2cNS\/RKM\/0416\/006\u53f7\u9881\u5e03\u3002.<\/li>\n\n\n\n<li>\u67ec\u57d4\u5be8\u975e\u8425\u5229\u7ec4\u7ec7\u8d22\u52a1\u62a5\u544a\u51c6\u5219.<\/li>\n\n\n\n<li>ACAR \u6307\u4ee4\u7b2c 010 \u53f7\uff0c\u65e5\u671f\u4e3a 2022 \u5e74 3 \u6708 15 \u65e5\uff0c\u5173\u4e8e\u975e\u8425\u5229\u7ec4\u7ec7\u7684\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u4e49\u52a1\u7684\u5b9e\u65bd\u3002.<\/li>\n\n\n\n<li>2020\u5e747\u670810\u65e5\uff0c\u8d22\u653f\u3001\u7ecf\u6d4e\u548c\u8d22\u653f\u90e8\u7b2c563\u53f7\u516c\u544a\uff08MEF.PrK\uff09\u5173\u4e8e\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u72ec\u7acb\u5ba1\u8ba1\u7684\u4e49\u52a1\u3002.<\/li>\n\n\n\n<li>2026\u5e745\u670825\u65e5\u5173\u4e8e\u4f1a\u8ba1\u4e0e\u5ba1\u8ba1\u6cd5\u8fdd\u89c4\u884c\u4e3a\u6682\u884c\u7f5a\u6b3e\u7684\u7b2c102\u53f7\u738b\u4ee4\u3002.<\/li>\n\n\n\n<li>\u67ec\u57d4\u5be8\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\uff0c\u5305\u62ec CISA 200\u3001CISA 220\uff08\u4fee\u8ba2\uff09\u3001CISA 230\u3001CISA 240 \u548c CISA 250\uff08\u4fee\u8ba2\uff09\u3002.<\/li>\n<\/ol>","protected":false},"excerpt":{"rendered":"<p>NGOs and associations play an important role in Cambodia\u2019s development by mobilising donor funding, grants and membership contributions for public-interest activities. Although they operate on a not-for-profit basis, they remain responsible for maintaining proper accounting records, preparing financial statements, meeting regulatory requirements and, where applicable, obtaining an independent audit. Sound accounting and auditing are therefore [&hellip;]<\/p>\n","protected":false},"author":142049,"featured_media":1204,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,15],"tags":[],"class_list":["post-1202","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-auditing"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Accounting and Auditing for NGOs and Associations in Cambodia: From Regulatory Compliance to Responsible Stewardship - VSD AUDIT AND ASSURANCE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vsdkh.com\/zh\/\u67ec\u57d4\u5be8\u4f1a\u8ba1\u5ba1\u8ba1\u975e\u653f\u5e9c\u7ec4\u7ec7\u534f\u4f1a\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Accounting and Auditing for NGOs and Associations in Cambodia: From Regulatory Compliance to Responsible Stewardship - VSD AUDIT AND ASSURANCE\" \/>\n<meta property=\"og:description\" content=\"NGOs and associations play an important role in Cambodia\u2019s development by mobilising donor funding, grants and membership contributions for public-interest activities. 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