دراسة مقارنة لتحديد مستوى الافصاح واساس القياس المحاسبي وفق النظام التقليدي ونظام إحصاءات مالية الحكومة ( G.F.S) في اعدادات الموازنة العامة للدولة

Abstract

Abstract This research is a comparative study to determine the level of accounting disclosure and measurement basics in accordance with both the traditional system and Government Finance Statistics system (G.FS) in the preparation of the state public budget. The research problem is represented in the fact that, the public budget in Sudan, needs to develop methods of disclosure and accounting measurement bases used because of risk arising from the application of certain accounting systems which did not show the level of disclosure as required, resulting in some cases of embezzlement, retainer and non-assistance of proper planning. The research aimed to know the level of accounting disclosure, which to be achievable under the application of traditional system and Government Finance Statistics system in the preparation of the state public budget, with a view to know how it is possible to figure out both advantages and disadvantages of the two systems when they are possible to be applied. Yet the research is keen to know the effect of basis of accounting on both systems. The research adopted the analytical and descriptive approach. The research used the method of personal interviews to gather data from some officials in the ministry of finance, in South Kordofanian state. To achieve said objectives, the following three research hypotheses were tested: First hypothesis: Traditional system did not achieve the required level of accounting disclosure upon the preparation of the state public budget. Second hypothesis: Government Finance Statistics system deemed the best in achieving the required level of accounting disclosure upon the preparation of the state public budget. Third hypothesis: Basis of accounting, applied to both traditional and Government Finance Statistics system has an effect on the accounting disclosure. The research then reached a number of research findings, key among them are the following: 1. Preparation of public budget pursuant to the traditional system does not reflect the required level of disclosure upon application. - ز - 2. Basis of accounting on which a system based has a direct effect to determine the level of accounting disclosure. 3. Government Finance Statistics system provides for detailed information, so sufficient to evaluate accounting performance and hence deems to be the best one. The research suggested a number of recommendations, the most important of which are the hereinafter: 1. The research strongly recommended applying the Government Finance Statistics system in a total manner upon the preparation of the state public budget in which the government budget can be transformed from a mere quantitative expenditure that is so difficult for its outcomes to be measured, into programs aim at achieving both economic and social aspects. 2. The research highly recommended the transformation from the state of applying items based- budget into the state of applying programs and performance - based budget, so long as it conforms to the application of the Government Finance Statistics system's requirements. 3. The research recommended using the full accrual basis of accounting method in the process of measurement instead of cash basis of accounting.