مدى استخدام القوائم المالية في تقييم اداء الموسسات الخدمية دراسة تحليلية مقارنة للقوائم المالية في جامعة المثنى للسنتين 2008-2009

The studying had appeared negative and positive conditions on financial statement which were obligated by the service establishments. One of them al muthana University. The studying had appeared positive sides It tried to be away of it or avoided it if possible. Some of it to keep much cash liquidity to clarify and compromise accounts of imprest and secretariats as possible to discover the fixit assets and the one which was rolled in the financial position to discover the size of the expenditure for investment the downward construction of consisting sums for the necessary to projects at the financial position. So the positive sides are get an enough important financing. Because it contributes to cover and deal for the actuating consumptions. Also it contributes for developing and building operations. Therefore the period of the work by expending all the observed benefits as well and getting of what it was allocated for the university from the sums as well to allocate year balance. Although the cash flaw position has got necessary depending for the comparing numbers for this list of its important of discovering the cash inflow in it and outflow and ranging its contribution with operation of taking the right decision.