نظام محاسبي موحد لمؤسسات التعليم العالي الحكومي بالسودان : دراسة محاسبية تطبيقية

الملخص EN

The research aims at unifying the accounting systems for government higher education institutions as they have similar policies, goals, regulations and rules as they depend on the direct finanical support of the government.

These different accounting systems do not help to achieve efficiency in measuring and evaluating the accounting and financial performance.

The research aims at suggesting a unified accounting system for the government higher education institutions that contribute in upgrading and developing the financial and accounting performance efficiency.

The research suggests the following hypothses: The findings of the research confirm the accuracy of the hypotheses and the study is concluded by the following recommendations: 1- Hastening to issue the unified accounting system of the government higher education institutions to contribute in keeping data and presenting and analysing the accounting and financial information.

2- Getting the maximum benefit of modern techniques in applying the suggested unified accounting system.

3- Using computer and modern developed information systems to computerize the accounting and financial performance .

4- Using the modern developed ways for measuring and evaluting the extent of effectiveness and efficiency of the accounting and financial performance.