دور المعلومات المحاسبية في تقويم كفاءة أداء المصارف السودانية : دراسة حالة بنك الثروة الحيوانية للفترة 2003-2005م

الملخص EN

The study dealt with the role of accounting information to be disclosed to help evaluate the efficiency of banks' performance.

the study aims to clarify the role of accounting information in analyzing financial statements and how to disclose them, to help evaluate the efficiency of banks' performance.

the problem of the study was represented in the following questions: does the accounting information have an impact on evaluating the performance of banks? does disclosure affect the optimal and actual use of the accounting information contained in the financial statements? the study followed the historical and deductive approach to identify the nature of the problem and the main axes associated with the subject of the study.

the study reached results that proved the validity of the hypotheses set, the most important of which are: adequate disclosure in the published financial statements, ease of methods and presentation of important accounting information in them and clarity of the information disclosed, subsequent events, the budget clarifies the commitment to the standard of presentation and disclosure, confidence in information depends on the property of honesty in expression and effectiveness of deduction and impartiality and disclosure.

the study also came out with several recommendations, the most important of which are: the need to work on rationalizing expenses, especially administrative and general expenses, and work must be done to increase revenues until they reach the average to a reasonable rate, optimal utilization of resources according to the ratios (indicators of modern scientific standards), good management of resources and uses of funds in the bank in order to achieve financial soundness and reach the largest return.