امكانية تقويم اداء وحدات الدولة بأستعمال معلومات النظام المحاسبي الحكومي )دراسة ميدانية لاراء العاملين في الجامعة المستنصرية(

Abstract

The accounting system of government has become an important tool of the state to provide information that will help the government apparatus to manage the economic resources of the state and accomplish the tasks and programs entrusted to him through the state budget efficiently and effectively , and aims to assist in the evaluation of government performance by providing the necessary information about the programs and activities carried out by government units and ensure achievement of objectives and specific programs and achieve its expected results . As well as quantitative information system is the main service units , which seeks to achieve financial control and make sure not to exceed the funds appropriated and spent purposes allocated to them and compliance with laws , regulations and instructions . It is also the basis for the provision of data and useful financial information that serve the process of preparing the budget and development plans and follow up their implementation and control , as well as to measure theefficiency of government agencies in the implementation of the budget.