الموازنة الجارية المفروضة و انعكاساتها على العمل المحاسبي المالي : دراسة حالة لقسم الشؤون المالية، جامعة الموصل لسنة 2018

الملخص EN

This Study Aimed to Identify the most Important Budget Constraints and Problems Imposed by the Ministry of Finance and what are the Problems that Faced the Financial Affairs Department at the University of Mosul through the Method used.

Part of the Approved Allocations and Expenditures, Depending on the Practical Experience of Researchers in the Financial Affairs Department, and the Results of this Study Showed that the Method Used to Impose the Current Budget Caused Deviations During Implementation Before the Approved Budget was Issued, and the Study was Concluded with Recommendations, the most Important of which is the Preparation of the Current Budget by the University According to a Scientific Method and With the Participation of all Colleges