تطوير نظام المحاسبة الحكومية لمقابلة متطلبات قياس أداء الموازنة العامة في السودان

Abstract

Alistrnct This research aimed to highlight inadequacies inlthegovernmentaccountingsystem, which failed to keep pace with such developments that have taken place in the i Sudanese state in the economic, social and political spheres, with a view to develop said system into a system that achieves consistency between scarce revenues and increasing expenditures. The research, on the other hand, aimed to set up a model that would help develop the Sudanese government accounting system. . The research problem is adequately represented in the following research questions: 1. Do scientific principles and standards applyin the Sudanese government accounting system? ' ' 2. ls there any integration between the public budget system and the accounts - system? 3. What is the extent to which government bodies are interested in accounting data and information and modern technology as a basis for planning, control, decision making and performance evaluation? . To achieve the research ‘objectives the validity of the following hypotheses has been tested: . ' ' First hypothesis: the currently applied government accounting system in the Sudan does not facilitate the evaluation of financial performance in government units in a perfect manner.Second hypothesis: the application of the budgetary system in its ' current form in the Sudan leadsto underminethe efficiency and effectiveness of the, financial performance evaluation in government units. Third hypothesiszthe weak role of government agencies and professional organizations concerned with promoting the government accounting system in Sudanhas substantially contributed to the failure of the government accounting system.Fourth hypothesis:lack of ability ofregulatory agencies for the implementation of the public budgetto fully perform its duties tocontrol theregulatory process, which in turn has led to weakening the efficiency and effectiveness of the accounting system to evaluate the financial performance. Fifth hypothesis: it is possible to set up a model to promote the government accounting systemto achieve the requirements of the financial performance evaluation. The research has proved the validity of said hypotheses and reached a number of research findings the most important of which are the following: “ ~ 1. TheSudanese government accounting systemdoes not base in some of its details on legislative andlegal aspects. _ 2. Confusion in the application of internal control systems inan unsound manner,which has in turn led to undermine the efficiency and effectiveness of regulatory agencies for the implementation of public budget. 3. Lack of acentral budgetary management unit to supervise the financial and developmental aspect in the Sudan at large. Y 4. Deficiency of appropriationsbudget and line-item budget to conform to changes occurred in economic, sowand politicalspheres.

5. Lack of a specific body to undertake the task of promoting the government accounting system. - I Based on said findings, the research concluded with a set of recommendations chief among whichare the following: ' ' ' - 1. The research fully recommended working to complete the foundations and fundamentals in relation to the process of promoting the government accounting system,based on a legislative authority. 2. The research strongly recommended evaluating the current‘ system by specialized experts and to make benefit fromthe experiences of international - organizations and bodies as well, in the domain of promoting the government accounting systems. 3. The research highly recommended laying down sound principles to build the capacity and qualification of the government cadres. ‘ 4. The research particularly recommendedestablishing a central budget management unit concerned with financial aspect at the level'of the Sudan.