浅谈我国中小企业的营运资金的管理 新英文原文.pdfVIP

Overview of the Statutory Guidelines for Public Sector Accounting OLADELE, Olugbenga Kolawole Department of Accounting Finance College of Administrative Business Studies (CABS), Kaduna Polytechnic, P. M. B. 2113, Kaduna. ABSTRACT ：Nigeria is the financial giant of Africa and today one of the developing countries that in fast gaining recognition and acceptance at the international level. With so many beautiful plans and sound procedures established to achieve some discipline in its financial control and management, the home from is nothing to write home about because of the apparent disregard for rules and regulations by those in authority. The result is that nothing works! No matter how beautifully intended. That is why this paper gives a detailed assessment of the effectiveness on the statutory guidelines for accounting for public funds. It also highlights the problems and offers useful solutions. INTRODUCTION In a developing economy, a common feature is the regulation of all facets of economic activities through standardized rules that bring about a presumed uniformity of actions. The management and operation of government financial activities is one facet that needs certain regulations in order to achieve the set financial objectives of the government . These objectives are: a. The provision of useful information necessary for the efficient, effective and economic management of the financial resources of the government; b. Provision of information necessary by the executives to report on the discharge of their responsibilities in relation to the collection, cust