حوكمة الشركات و دورها في مكافحة الفساد المالي في الوحدات الحكومية : دراسة تطبيقية في جامعة القادسية

الملخص EN

The research aims to introduce the concept of governance and its inception and review its importance and objectives.The research also dealt with the subject of financial corruption and its definition, with the reasons for its occurrence and its most prominent manifestations, and then addressing the role of governance in combating it.

The phenomenon of corruption is widespread and has wide-ranging roots in which different factors are intertwined, which are difficult to distinguish from one another to the extent that they involve the destruction of the economy and the financial capacity of the state and the institution.

The study hypothesized that a number of conclusions have been reached, the most important of which is that the phenomenon of financial corruption is one of the most serious problems faced by public sector institutions.

As a result of the collapse and major financial crisis that faced the world economy because of the failure of old methods, which led to the search for a concept that regulates the legal relationship and legitimacy between the parties management of the institution and the parties to avoid conflicts between these parties, as a result of this increased attention to the concept of corporate governance and became a cornerstone of Should be based on the institutions as the most important mechanism to combat financial corruption.

The study hypothesized that a number of conclusions have been reached, the most important of which is that the phenomenon of financial corruption is one of the most serious problems faced by public sector institutions.

The commitment to implementing the mechanisms of corporate governance leads to the reduction of financial corruption,There are reasons for financial corruption, including social and moral.

In addition, a number of recommendations have been reached, most notably the development of the Anti-Corruption Law to cover corrupt practices in government units, urging institutions to adopt corporate governance mechanisms in accordance with the latest standards in order to reduce corruption within government institutions and to promote intellectual, economic, social and religious awareness.