财务分析 Financial Analysis 原版教材电子书.docVIP

Financial Management Assessment WHY: Effective financial management is a critical success factor for project sustainability. Irrespective of how well a particular project or program is designed and implemented, if the executing or implementing agency does not have the capacity to effectively manage its financial resources, the benefits of the project are unlikely to be sustainable. WHAT: The financial management assessment (FMA) includes a review of the executing/implementing agency’s (EA/IA) systems for financial and management accounting, reporting, auditing and internal controls. In additi