أثر تقييم األصول غير المالية المقتناة حسب نظام إحصاءات مالية الحكومة على جودة التقارير المالية بالمؤسسات الحكومية (دراسة ميدانية على المؤسسات الحكومية االتحادية بوالية الجزيرة)2019م(
DOI:
https://doi.org/10.12345/jhss.vi19.124الملخص
This study aimed to identify the impact of the evaluation of non-financial assets
acquired according to the application of the current financial and accounting
system, on the quality of financial reports in government institutions. The study
was based on the descriptive analytical method, and designed a questionnaire and
distributed to the sample of the study and the use of statistical methods (SPSS) to
analyze the data and discuss the results. The study reached a set of results, the most
important of which is the presence of a statistically significant relationship between
all the elements of the impact of the evaluation process of non-financial assets
acquired, after the application of the system of government financial statistics
affect the results in financial reports The study recommended paying more
attention to the evaluation of non-financial assets and calculating their depreciation
according to the system of government financial statistics and the requirements of
the international financial funds and the World Bank.
