دور معايير المحاسبة والمراجعة الحکومية في تطوير التقارير المالية بالتطبيق على دولة الکويت

نوع المستند : المقالة الأصلية

المؤلفون

جامعة المنصورة

المستخلص

Absrtact In the last three decades, the world has seen a rapid development in the general management concepts, methods, and government financial regulations. These economic and social developments increased the responsibility of governments, expanded its activities, and increased spending on programs and projects. This imposed the importance of accounting and auditing standards in many countries, to develop the government accounting systems to meet the requirements of modern financial management, and to manage them efficiently and effectively to ensure good performance through financial reports. The researcher presented a proposed framework for government financial reports development in Kuwait and identified its objectives, justifications, and the factors of its application. The framework was developed based on the analysis and evaluation of the government accounting system in Kuwait, identification of the shortcomings, and selection of the government accounting and audit standards that suit the Kuwaiti environment. The proposed framework was tested through practical study to measure and analyze the application expected impact, the consequent development of presentation, measurement, and accounting disclosure, and provide reliability on financial data and information. The applied study contains inquires from employees in governmental units and State Audit Bureau ( SAB) .

الموضوعات الرئيسية


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