This chapter provides an exploration of the evolution and current practices of treasury operations within the context of public financial management. It examines the fundamental aspects of treasury functions, including the management of the Treasury Single Account (TSA), the importance of effective cash managementCash management, the interconnection between cash and debt management,Debt management and the role of the treasury in public sectorPublic sector accounting and reporting. Additionally, the impact of technology on improving the efficiency and transparency of treasury operations is discussed.

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Evolution of Treasury Practices

  • Davit Gamkrelidze

摘要

This chapter provides an exploration of the evolution and current practices of treasury operations within the context of public financial management. It examines the fundamental aspects of treasury functions, including the management of the Treasury Single Account (TSA), the importance of effective cash managementCash management, the interconnection between cash and debt management,Debt management and the role of the treasury in public sectorPublic sector accounting and reporting. Additionally, the impact of technology on improving the efficiency and transparency of treasury operations is discussed.