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دور النظام المحاسبي الحكومي في تقويم اداء الوحدات الممولة مركزيا ضمن الموازنة العامة للدولة : دراسة تطبيقية في الجامعة المستنصرية == The Role of The Governmental Accounting System In Evaluating The Performance of The Units Centrally Funded Within The State Budget An Empirical Study At The University of Mustansiriya
Author name:
الهام هاشم محمد السهلاني
Supervisor name:
حسن عبد الكريم سلوم الربيعي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T4210 - p.pdf
Abstract:
يعد النظام المحاسبي الحكومي من المتطلبات الرئيسة لامداد الوحدات الحكومية بالمعلومات اللازمة لاتخاذ مختلف القرارات بوصفه نظاما للمعلومات، ولم تعد مهمة النظام المحاسبي الحكومي في الوقت الحالي قاصرة على ان يكون دليلا للتصرفات المالية ومرشدا للسلوك في ال | The accounting system of government of the main requirements for the supply of government units with the necessary data to make different decisions as an information system , is no longer the task of the accounting system of government at the moment is limited to be a guide for the conduct of financial and guide for the conduct of the legal accountability , but must be seen as a way to help in practice the task of the government administration in various fields, including the field of performance evaluation , because of its great ability to provide administrative work useful facts. Hence the importance of this study is to find out the role of the accounting system of government currently approved in the evaluation of the performance of government units and what it needs to develop.Here the study highlights the problem of (The government accounting system applied in public universities do not Ioafr information necessary to evaluate the efficiency and effectiveness of the performance of government services).The study was based on the premise that (the accounting system of the government's role in evaluating the performance of the units centrally funded within the state budget).In light of the foregoing , the study aims to indicate the role of the accounting system of government in evaluating the performance of the units are centrally funded under the general budget of the state of the application on the Mustansiriya University, To achieve this goal has been to prepare a questionnaire and analyzed statistically, as well as dependence on final statements of the Mustansiriya University and four faculties of colleges for the period from 2009 to 2012.And that the most important conclusions reached by the study are : 1 - The accounting system of government is designed to assist in the evaluation of government performance by providing the necessary information about the programs and activities carried out by government units and ensure achievement of objectives and specific programs and achieve its expected results.2 - The requirements of performance evaluation of government provide information about targets that seek unity government to achieve, as well as provide information on the costs of planned and actual activities of the unit of government, and that these requirements are not available in the state budget in its current form is not in the accounting system of government and thus can not know the extent of the efficiency and effectiveness of the government's performance.Either the most important recommendations of the study are : 1 - The need to do a performance evaluation in government units, so as to find out the reasons behind the failures in their work and try to correct it and to find out those responsible for these failures and to hold them accountable in order not to be public money likely to be extravagant and wasteful, and contrast knowledge of factors successes, disseminate and reward those responsible for there to be an incentive for all employees in government units to provide the best.2 - should be the development of the style of the current budget by starting the application programs and budget performance, because the current budget is not able to diagnose problems and provide solutions due to lack of the possibility of follow - up and evaluation of the performance of the programs and activities of government. 3 - The need to use the accrual basis and cost accounting In the accounting system of government.
