أثر تطبيق النظام المحاسبي الموحد على الأداء المالي في الوحدات الحكومية

Abstract EN

The study dealt with the impact of applying the unified accounting system on the financial performance of government units.

Where the problem of the study was that the foundations used in developing the accounting system of the Ministry of Finance and National Economy do not achieve its goals to a full degree in matching revenues with expenses, and there are many revenues that are outside the link due to the systems used and to develop the accounting system.

The study aimed to study the impact of the application of the unified accounting system on the financial performance of government units, and to study and analyze the impact of the application of the unified accounting system in raising the efficiency and effectiveness of the exploitation of available resources in Sudan, and knowing that relying on information for the budget according to the application of the unified accounting system helps in building effective financial plans and strategies.

in Sudan.

The research community is represented by a sample of employees of the Ministry of Finance and Economic Planning - the National Accounts Office, and the study sample was randomly selected from the study community, where the research distributed (100) questionnaires to the targeted specialists.

The study reached the following results: Empowering state agencies for the planning process for balancing the economic structure in the Ministry of Finance helped, as the budget developed a comprehensive plan for all the activities of the unit for the period prepared for it in the Ministry of Finance.

The financial statements helped provide an honest picture of the financial position of the unit to measure its efficiency in the Ministry of Finance.

The study recommended the need for the unit to prepare the final accounts in accordance with the regulations and laws of the Ministry of Finance, and the need to follow the principle of budget generality for all elements of public revenue in the Ministry of Finance, and the need for users of accounting information to pay attention to making an objective comparison at the Ministry of Finance.