تأثير تبنّي معيار القطاع العام IPSAS24 "عرض معلومات الموازنة" على موازنة البرامج والأداء

Ahmed Waheed, Shukri Saleem
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Abstract

The study aims to achieve two main objectives, the first is to determine the impact of adopting the public sector standard IPSAS24 “displaying budget information” on the budget of programs and performance, as this standard allows the disclosure of the budgets of the economic units approved in actual amounts versus the estimated amounts in their financial statements and therefore on the public budget of the state, it also includes these disclosures about the important differences between the actual and estimated amounts in the reports and financial statements of the economic unit and then the general budget of the state, the discussions, the administrative analyzes and the results of the budgets, where the study concluded that there is a significant positive effect of the IPSAS 24 standard “displaying budget information” on the program budget and performance in general, the study also concluded Until the adoption of IPSAS24 “displaying information on the balance” has a positive effect on knowing and identifying performance deviations in the budgets of the country’s budget, the study is recommended to adopt the IPSAS public sector standard and generally to adopt the international accounting standards in the public sector, economic units can obtain a lot of The great benefits derived from achieving consistent and comparable financial information in various disciplines and it is believed that international accounting standards in the public sector will play the main role in the possibility of achieving these benefits. The IPASA 24 standard shows balance information “especially when it has features that support the application of software and performance balancing
采用 IPSAS24 "预算信息的列报 "对计划和绩效预算编制的影响
本研究旨在实现两个主要目标,一是确定采用公共部门准则 IPSAS24 "显示预算 信息 "对方案预算和绩效的影响,因为该准则允许披露经济单位财务报表中批准的预算 实际金额与估计金额的对比情况,因此对国家公共预算也有影响,它还包括披露经济单 位报告和财务报表中实际金额与估计金额之间的重要差异,然后是国家总预算、讨论、 行政分析和预算结果、研究得出的结论是,IPSAS24 标准 "显示预算信息 "对计划预算和总体绩效有显著的积极 影响,研究还得出结论,采用 IPSAS24 标准 "显示余额信息 "对了解和识别国家预算中的预 算绩效偏差有积极影响、研究建议采用《国际公共部门会计标准》公共部门标准,并在公共部门普遍采用国际会计 标准,经济单位可以获得很多 实现各学科财务信息的一致性和可比性所带来的巨大好处,相信公共部门的国际会计 标准将在实现这些好处的可能性中发挥主要作用。IPASA 24 标准显示了平衡信息,"特别是当它具有支持软件应用和绩效平衡的功能时"。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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