دور النظام المحاسبي الحكومي في إعداد تقارير الأداء للوحدات الحكومية

الملخص EN

The purpose of this study is to assess the performance of government units (Iraqi hospitals) by trying to determine the possibility of the current governmental accounting system to provide information on the performance reports of government units.

In order to improve the efficiency of hospital resources management, the services provided by the hospital should be subject to performance measurement and evaluation The importance of the health sector in the provision of services, in order to raise the efficiency of the performance of services provided by government units has reached the researcher a set of conclusions, the most important 1.

The financial reports produced by the accounting system in government units are not capable of meeting the needs of the legislative, executive and supervisory bodies to carry out the tasks entrusted to them.

They do not include methods of financial analysis and comparative figures from previous years that help to detect deviations, analyze their causes and address them.

2.

Performance indicators are descriptive indicators that do not reflect the current reality of the hospital.

The researcher reached the most important: 1.

It is necessary to provide an integrated and consolidated financial reporting system that includes appropriate data and information that meet the needs of its users in a timely manner.

2.

To raise the level of performance of the hospital by supporting the evaluation process with expertise from outside the country to help the hospital to perform better.