أثر تطبيق النظام المحاسبي الموحد على إحصاءات مالية الحكومة

Abstract EN

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

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 applying the unified accounting system on government financial statistics.

studying and analyzing the impact of applying the unified accounting system in raising the efficiency of government financial statistics, 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 study reached the following results : the empowerment of state agencies for the planning process for balancing the economic structure in the ministry of finance helped the effect of the budget setting a comprehensive plan for all unit activities for the period prepared for it in the ministry of finance.

the financial statements helped provide an honest picture of the unit's financial position to measure its efficiency at 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.