تجارة - دكتوراه
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Item موازنة البرامج والأداء ودورها في الرقابة وتقويم الأداء المالي بالوحدات الحكومية (دراسة ميدانية على عينه من الوحدات الحكومية)(جامعة النيلين, 2021) نصر الدين علي عبد الواحد أحمدالمستخلص تناولت الدراسة موازنة البرامج والأداء ودورها في الرقابة وتقويم الأداء المالي بالوحدات الحكومية. مشكلة الدراسة هي قياس وإختبار دور موازنة البرامج والأداء في الرقابة وتقويم الأداء المالي بالوحدات الحكومية للتأكد من أسباب ضعف الرقابة والأداء الإداري للوحدات الحكومية مما قد يتسبب في إهدار الموارد المالية وعدم الإلتزام ببرامج التنمية الإقتصادية والإجتماعية وزيادة عجز الموازنة العامة للدولة وبالتالي قد يؤدي الي ضعف المساهمة في تحقيق الرفاهية الإجتماعية كل ذلك قد يكون بسبب إعتماد الدولة في إعداد موازنتها علي النظام التقليدي (موازنة البنود) حيث لا يتم التركيز علي البرامج الهادفه لتحسين المستوي الإقتصادي للدولة. هدفت الدراسة إلى التعرف على موازنة البرامج والأداء في إطارها المفاهيمي ودورها في الرقابة علي الموارد المالية للدولة وتقويم كفاءة الأداء المالي للوحدات الحكومية. إختبرت الدراسة الفرضيات الآتية: هنالك علاقة ذات دلالة إحصائية بين تطبيق موازنة البرامج والأداء والرقابة المحاسبية بوزارة المالية والتخطيط الإقتصادي، هنالك علاقة ذات دلالة إحصائية بين تطبيق موازنة البرامج والأداء والرقابة الإدارية بوزارة المالية والتخطيط الإقتصادي، هنالك علاقة ذات دلالة إحصائية بين تطبيق موازنة البرامج والأداء وتقويم الأداء المالي بوزارة المالية والتخطيط الإقتصادي. لقد توصلت الدراسة إلى نتائج تؤكد صحة تلك الفرضيات منها: ساعد عدم تطبيق موازنة البرامج والأداء في ضعف الرقابة المحاسبية علي الإجراءات المالية بوزارة المالية والتخطيط الإقتصادي.أدي تطبيق موازنة البنود الي ضعف الرقابة الإدارية بوزارة المالية والتخطيط الإقتصادي.ساهم عدم تطبيق موازنة البرامج والأداء في ضعف القدره علي رفع كفاءة وتقويم الأداء المالي بوزارة المالية والتخطيط الإقتصادي.توصلت الدراسة الي عدة توصيات منها: تدريب الكادر البشري التي يتولى مسؤولية إعداد الموازنات بوزارة المالية والتخطيط الإقتصادي، إجراء اصلاحات فنية على النظام المالي والمحاسبي بحيث يتيح قدر أكبر من المرونة في تصنيف النفقات بوزارة المالية والتخطيط الإقتصادي، محاولة إدخال محاسبة التكاليف وتدريب العاملين على إستخدامها لحساب تكلفة المشروعات بوزارة المالية والتخطيط الإقتصادي . Abstract The study dealt with program and performance budget and its role in controlling and evaluating the financial performance of government agencys. the problem of the study is to measure and test the role of program budgeting and performance in controlling and evaluating the financial performance of government agencies to ascertain the reasons of weake controle and administrative performance in government agencies, which may cause wasting financial resources and non-compliance with economic and social development programs and an increase in the state’s general budget deficit and thus may lead to a weak contribution to achieving social welfare. All of this may be due to the state’s reliance in preparing its budget on The traditional system (items budget), where the focus is not on programs aimed at improving the economic level of the state. The study aimed to identify the program and performance budget its conceptual framework and its role in controlling the state's financial resources and evaluating the efficiency of the financial performance of government agencys. The study tested the following hypotheses: There is a statistically significant relationship between the application of program budgeting, performance and accounting control in the Ministry of Finance and Economic Planning, there is a statistically significant relationship between the application of program and performance budgeting, and administrative control in the Ministry of Finance and Economic Planning, there is a statistically significant relationship between the application of program and performance budgeting, and evaluation The financial performance of the Ministry of Finance and Economic Planning. The study reached results that confirm the validity of these hypotheses, including: The lack of application of program and performance budgeting helped in weak accounting control over procedures Finance in the Ministry of Finance and Economic Planning. The application of the item budget led to the weakness of the administrative control in the Ministry of Finance and Economic Planning. The failure to implement the program and performance budget contributed to the weak ability to raise the efficiency and evaluate the financial performance of the Ministry of Finance and Economic Planning. The study reached several recommendations, including: Training the human cadre that Responsible for preparing budgets at the Ministry of Finance and Economic Planning, making technical reforms to the financial and accounting system to allow greater flexibility in classifying expenditures in the Ministry of Finance and Economic Planning, trying to introduce cost accounting and training employees to use it to calculate the cost of projects in the Ministry of Finance and Economic Planning.Item دور نظام محاسبة المسؤولية في التقويم والرقابة على جودة أداء الوحدات الحكومية (دراسة حالة وزارة الداخلية السودانية)(2015) سر الختم حمدان صديق عمرAbstract This research investigated the role of responsibility accounting System in the evaluation and control over the performance quality of government units in Sudan. The research is afield study aimed to examine and identify the scientific principles and fundamentals on which the responsibility accounting system is based, and how the same can be applied to the Sudanese government units. The research problem is premised on the fact that, re )orts issued by the United Nations deinoiistrate the tact that, government l accounting systems are characterized as having lack of the so required effectiveness, since the same has no particular attention to the reports on costs in the different government units, as well as lac_k of providing significant information to evaluate the performance at both macro and micro levels, in order to know the efficiency and effectiveness of these units in performing its business. To achieve the research objectives, the following three hypotheses have been tested: First hypothesis: Application of responsibility accounting system in sound basis and methods affects the evaluation of performance quality of the Sudanese government units. Second hypothesis: Application of responsibility accounting system provides such relevant information as to help evaluate the performance quality of government units. Third hypothesis: Applicationof responsibility accounting system leads to improve the supervisory role over the quality of utilization of financial and human resources in the Sudanese government units. The research used the inductive approach to collect data of primary resources, particularly from books and scientific thesis and journals, the historical a roach to review prior literature in relation to the research subject and the . . . PP analytical descriptive approach in the applied study. The research has proved the validity of the said hypotheses and reached a number of research findings the most significant of which are the following: The successful application of the total quality philosophy requires such radical changes in concepts, culture and methods in which the itei rise performs its business The process of performance evaluation is cariied out ei -p g . _ by comparing the previously determined performance standards with the actual outcomes. However, this trend deemed as one of the most significant methods in the achievement of control over financial resources in the Sudanese government units. 'lhe . _ . . . .t. d establishment of a budgetary system prepared pursuant to the existing activi ies an o rams in which the inputs (expenditure) and the outputs (programs) at the level of Pl‘ 2 ~ , responsibility centers are linked, would help evaluate the efficiency and effectiveness of overmneiit units Based on the referred to above findings, the research concluded with 8 . - a set of recommeiidations, including the following: The research fully recommended ‘ ' - ' .7 ' t d lo establishing of a new management or section in govei nment units with a view o eve p the erformance quality within its organizational structures and to report on a regular P basis to the senior management. The research highly recommended creating of a clem- . . _ . . . I . I cut and understandable organizational structnie in the government unit in wiici ll activities and managements and objectives are scientifically determined to overa enable the identification and clarification of the functions and powers and es onsibilities arising therefrom and to link the same with the different administrative r p _ levels The research particularly recommended dividing the Sudanese government units d into responsibility centers as well as simplifying of the organizational structure an determining of functions and powers and responsibilities and encouraging the spirit of cooperation between managers.