مدى ممارسة أساليب المحاسبة الإبداعية في المنشآت الحكومية السورية ( دراسة ميدانية )

Authors

  • سهيل الشيخ

Abstract

يهدف هذا البحث إلى اختبار مدى وجود هذه الظاهرة في المنشآت الحكومية السورية، وفي حال وجودها ما هي الإجراءات المحاسبية المستخدمة في ذلك؟ وقد توصل البحث إلى عدم وجود الظاهرة بالنسبة لمجمل الإجراءات الواردة في النظام، ما عدا بعض الإجراءات مثل: عدم  مراجعة العمر الإنتاجي للأصل الثابت في الربع الأخير من عمره الإنتاجي المقدر، وتضمين مخزون آخر المدة بالمخزون الراكد أو المتقادم، وإخفاء الديون المتعثرة لهدف تخفيض الديون المشكوك فيها، وتاخير إثبات فواتير مشتريات قرابة نهاية العام لإثباتها في العام التالي للتأثير على نتائج أعمال العام وإجراءات أخرى.

The aim of this research is to test the phenomenon existence at the Syrian government  installations, and if does exist , what are the accounting procedures used in it?. The research Finding provide evidence that this phenomenon does not exist regarding Total procedures in this System, except some procedures Such as ,not reviewed  the productive life of fixed assets at the fourth quarter of its estimated productive life , and merge the last term  stock with idle stock, and Disappearance of bad Debts , in order to Reduce doubtful Debts, and delaying proof  of purchase invoices at the end of the years to provide it in the  following year in order to have an effect  on the years business .

 

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Published

2019-02-04

How to Cite

1.
الشيخ س. مدى ممارسة أساليب المحاسبة الإبداعية في المنشآت الحكومية السورية ( دراسة ميدانية ). Tuj-econ [Internet]. 2019Feb.4 [cited 2025Jan.30];33(5). Available from: https://journal.tishreen.edu.sy/index.php/econlaw/article/view/7775

Issue

Vol. 33 No. 5 (2011): العلوم الاقتصادية والقانونية

Section

Articles

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