مجلة الدراسات الإقتصادية والمالية
Volume 10, Numéro 2, Pages 136-153

أهمية التحول من الأساس النقدي إلى أساس الاستحقاق المحاسبي في ظل عصرنة المحاسبة العمومية - تجربة بلدية رام الله الفلسطينية نموذجا-

الكاتب : أمينة هناء جابي . حكيم ملياني .

الملخص

This study aims to highlight the importance of the transition from cash accounting basis to accrual accounting in the public sector and the disclosure of future challenges in terms of philosophy and performance. This aim is to communicate with the new reality that is made radical changes to global and local accounting systems, which emerged from the New Public Management “NPM” reforms. The adoption of accrual basis in the public sector became a vital requirement for the development of accounting practices, for its increased performance, transparency and accountability. The study found that after referring to the experience of Ramallah Municipality (Palestine) in the trend towards full accrual accounting, the need to activate accrual accounting as one of the most important in achieving high-quality financial information and performance evaluations.

الكلمات المفتاحية

أساس الاستحقاق، الأساس النقدي، القطاع العام. Accrual accounting, cash accounting, public sector.