دور التحليل المالي و المحاسبي في تقييم أداء القطاع المالي في مرحلة التهدئة لبرنامج الخصخصة : نظرة خاصة على مصرف الرافدين العراقي

الملخص EN

The main purpose of this research is to give a definition to privatization, and its most effective factors, and the environmental procedures that have provided to make it successful.

Besides, it shows the role of these procedures in choosing the appropriate form of applying the privatization program as an overture step for the accounting environment studies to execute this program upon Iraqi AL-Rafidain Bank.

In addition, it shows the role of the data and information in which the accounting analyst and the financial analyst have presented to waluate its financial performance by using traditional and modern indications.

The problem has specified by the following question: “Do the information presented by the financial and accounting analysis have an important role in determining the strong and weak points in the financial performance of Iraqi AL-Rafidain Bank, and which will make the circumstances easy for executing the suggestive privatization program to reconstruct the framework of the financial system of the bank by methods for the economic environment in Iraq?” The traditional and modern demonstration reached the following results: 1.

Because of devaluation in profit, vacillation in liquid and insufficient of capital bank there are depression in the bank financial performance.

2.

There is depression of well managing the bank.

3.

There is inadequacy in stating the financial statement published by the bank.

4.

There is ineffectual in the internal and external employing techniques used by the bank.