دور المعايير المحاسبية الحكومية الدولية في الحد من الفساد الاداري والمالي

Able to many countries and international organizations, non-profit development of systems of accounting through the adoption of international accounting standards for the public sector in the face of financial and administrative corruption to offer those standards of improvements to the accounting system by adopting the accrual basis in the preparation of financial statements and provide information more useful and clear and objective information about the fact that the operations of the real financial situation. The research problem has been identified in the accounting system Iraqi government disclose all how to dispose of the money (resources, expenses) and focus on the control of the funds, including illustrates the extent of progress made by the State in development programs and economic, which discloses the extent of administrative and financial corruption in its various organs. The research aims to the role that provided by the international accounting standards for the public sector to the reduction of administrative and financial corruption. The research found a set of conclusions and recommendations of the most important that the objective of the issue and the formulation of international accounting standards for the public sector and accessories initiative to resolve accounting problems raised among countries so as to enhance the comparability of financial statements and the ability to measure performance and transparency and accountability for public funds, including narrows the field choice of accounting policies with different foundations. So the professional organizations and regulatory Iraqi adoption of international accounting standards for the public sector with a view to improvements in the government's accounting system and the transition to apply accrual basis and gradually, which would contribute to the reduction of administrative and financial corruption.