تقويم الاداء المالي والمحاسبي للقطاع المصرفي السوداني من (1999 - 2002) م

Abstract

ABSTRACT‘ The research Focuses on evaluation the accounting and financial performance of banking in Sudan. The problems of the sector is represented by the tact that most ot’ theses bank did not used their available resources which affects their accounting and financial performance recording liquidity profitability and utilizing funds The objective ofthe research is to Study and dete mine the tools and Standards used in evaluating the banks performance ot‘ resulting et't'ects The research seeks to scrutinize the following hypotheses :- l) The liquidity ratios in the Sudanese banks are lower than the required one. 2) Using (CAEL) Standard for analyzing financial Statements relleets the strength or weakness pei'lo|'rna|tce olithe bank 3)The accounting systems in the banks Sudncse assists in predicting inliormation for performance evaluating process. /l) The ratio ol“ expenses to revenues in the Sudanese banking sector higher than required . For the perposes olithis research the researcher has following approaches :- 'l'he deductive approach analytical and descriptive approach and historical approach. The researcher has reached to result validated the hy pothouses results. l) liluctuating in the value of rate on return on assets and owner equities reflects tha the Sudanese banking sector properly their available funds . 2) Regarding applying (CAEL) Standard in the selected banks or the research Relleets that the ratio or expenses to revenues is over the required ratio standard (55%) 3)T he Sudanese banks followed proper accounting systems regarding preparation of financial statements —research has concluded with important conclusions and recommendations.