تكييف النظام المحاسبي الحكومي لمتطلبات معايير المحاسبة الدولية في القطاع العام

Abstract EN

Government accounting has big importance all over the world due to its active role in identifying the efficiency and activation of the typical use of the attainable resources of the Government.

In the light of continuous growth for the expense and the limited resources the government, as one organization, theis to achieve its goals through a lesser expense or deficiency.

In the starting countries including all countries, there are many reformations in the public sector to achieve that goal by adopting the standards at government accounting at the public sector.

and to make use at the others experiences at some developed countries who started using those standards, which reflected in the development took place at the government accounting and achieving high quality of commercial by printing the bases and the financial reporting.

The research has come up with following conclusions: The reports and the financial lists which are prepared by the university in the light at the governmental accounting system followed don't give a clear picture for its users to not useful in such a way fulfill the needs of its users.

The most considered recommendations are: take into consideration the recommendation at the standards at the government accounting and using the required accents instead of basic ad finance.

Depend on auntie a government accounting system for the university which suffices all the needs.