نحو تقارير مالية اكثر شفافية في الجامعات الحكومية العراقية:التحديات والمنافع

The research focuses on the availability of transparency attribute in the financial statements and reports that issued from Iraq Governmental Universities through studying the procedures of preparing and displaying them to strength and develop the procedures of Governmental financial reporting that were relied by the Teaching Institutes ,that have a high international concerning in the last two decades. It has coincided with the political ,economical and social changes in our lovely country ,and impose to the need of changing the goals of the financial and Governmental reports to be more focusing and importance in form or in content or in the side of media ability or news content. ـــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــ (*) جزء مستل من رسالة ماجستير للباحث الثاني . The accounting system that currently approved in the governmental Universities is not rise to the level of criteria requirements of the accepted financial report internationally due to many shortages , that resulted from not keeping up with the changes and developing in its inner and external environment. So, from here we can see the problem of the research ,which is represented by the shortage of transparency and disclosure procedures in the Governmental financial reports issued from the Iraqi Universities due to the multi of used accounting systems , and using the old procedures and disciplines in preparing and displaying these reports and statements, The researcher reached to a group of conclusions, the most important are: -The current financial reports that are issued and prepared by the University are not meet the needs of transparency and disclosure, and is not achieving the expected monitoring operation, and it displays what is related to the accounts of Budget and ignore the private accounts of the funding self- boxes that relied on the unified accounting system which make it losing the perfection , Universe ,subjective and trust in it outcomes. [ -The ability of applying one accounting system to meet the accounting procedures and reporting in all of the Governmental Universities activities such as the self-funding units.