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العنوان
رفع كفاءة المراقب المالي بإستخدام المعالجات الواردة فى معايير المحاسبة الدولية بما يلائم أهداف النظام المحاسبى الحكومى في مصر /
المؤلف
محمد، أحمد عطية إسماعيل.
الموضوع
النظام المحاسبي الموحد. المحاسبة الحكومية - مصر.
تاريخ النشر
2011.
عدد الصفحات
249 ص. :
اللغة
العربية
الدرجة
ماجستير
التخصص
المحاسبة
مكان الإجازة
جامعة بني سويف - كلية التجارة - المحاسبة
الفهرس
يوجد فقط 14 صفحة متاحة للعرض العام

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المستخلص

The topic of this research is ” Increasing the efficiency of the financial controller by using processors contained in the international accounting standards to fit with the objectives of the government accounting system in Egypt ” , it also presents an important issue for a link between using processors contained in the international accounting standards and increasing the efficiency of the financial controller in governmental units . And the research consists of an introduction , four chapters and finally a conclusion , as follows : As for the introduction , it defines the topic and The nature of the problem , As for the first chapter then bout (the role of the financial controller in governmental administrative units in Egypt ) and it handles : An analytical study to the nature and characteristics of governmental units , analysis the objectives of government accounting system , and analysis the problems of financial control in government units . and include to two topics As follows : The first topic then about : the nature and characteristics of governmental units, and the impact of these properties on control and achieve the objectives of government accounting system . The second topic then about : critical and analytical study to the problems of financial control in government units and analysis the role of financial controller. , The second chapter then bout : ( analytical study of the relationship between international accounting standards and the efficiency of the financial controller in government units ) , and include to two topics As follows : The first topic then about : the previous studies which aimed to raise the efficiency of the financial controller in government units . The second topic then about : analytical study of the relationship between international accounting standards and the efficiency of financial controller in government units . , The third chapter then bout : (activation use of the processors contained in some of the international accounting standards to increasing the efficiency of financial controller in the government units) and including to fifth topics As follows : The first topic then bout : increasing the efficiency of financial controller in the area of improving the presentation of governmental financial reports . The second topic then bout : increasing the efficiency of financial controller in the area of improving the measurement and presentation of fixed assets . The third topic then bout : increasing the efficiency of financial controller in the area of measurement and presentation of government stockpiles and government liabilities . The fourth topic then bout : increasing the efficiency of financial controller in some other accounting areas . The fifth topic then bout : non accounting requirements to increasing the efficiency of the financial controller in the units of the government, which is reflected the efficiency of accounting control . , The fourth chapter then bout : (field study) The first topic then bout : The objectives and framework for the field study.
The second topic then bout : Analysis of the results of the field . The third topic then bout : Statistical test of the hypotheses of the field study . , As The conclusion it including to The abstract and Recommendations of the research .