تطبيق النظام المحاسبي الحكومي اللامركزي في المؤسسات البلدية لأغراض توحيد البيانات المالية : دراسة استطلاعية لآراء عينة من موظفي حسابات البلديات

الملخص EN

unified accounting system for municipalities.

In addition, to focus attention on the importance of the decentralized accounting system supported by the GFS to meet the requirements for consolidation of accounts at the governorate level.

The researchers found that 94% of those polled by municipal employees believe that the adoption of the government financial statistics system (GFS) helps the finance units in the governorates to complete the tasks assigned to them in the process of consolidation and prepare the balance of the unified audit to have an integrated set of accounts that can cover .all the activities of institutions The state The researchers recommended the replacement of the government accounting system based on the system of government statistics instead of theunified accounting system for municipalities because it does not fit the nature of work in municipal institutions.