| المستخلص: |
نظرا للأحداث الاقتصادية التي شهدها العالم في الآونة الأخيرة وخصوصا الازمة المالية العالمية وإعلان إفلاس كبريات الشركات العالمية، وانعدام ثقة الجمهور في القوائم المالية وضياع حقوقهم المالية، دعت الحاجة إلى ظهور مفهوم الحوكمة الذي يمثل الحل الأمثل والمتكامل والفعال للقضاء على السلبيات في أداء العمل المحاسبي الناتج عن انعدام الأخلاق المهنية للإدارة العليا ولتواطؤ بعض المحاسبين والمدققين مع الإدارة لتحقيق منافع شخصية على حساب المسهمين والمستثمرين. ومن هذا المنطلق جاء هذا البحث ليناقش دور الرقابة في الشركات المساهمة المطبقة لمفهوم الحوكمة لوضع حد للتلاعب في القوائم المالية وضمان حقوق المسهمين.
There are many great companies were collapsed due to inaccuracy of there a financial system specially in the last time after happen the global financial crisis witch this a huge events lead to loss the financial rights for the clients of the great companies and to persons has a relationships with the effected loss companies therefore this helped to of there role to loss a trust of economy persons with the avowed financial lists witch was avowed from these companies. Therefore this causes lead to needs for creating a new financial style as like a governance concept which this item represents to the ideal solution and unitary to evasive on all negativisms in account works performance and it is a result of absence the skills of financial technical for companies' clients. So because the Iraq was own more of contribution companies and in same time that's not fall in the troubles of financial global collapses so the Iraq interested from the financials mistakes of companies of author countries therefore the researcher of this paper was prepared the idea to discuss the role of financial controls in contribution companies and in same time to application the governance concept in these companies. So this paper aim to explain the governance concept meaning and refer to the relationships between the external financials control and the governance as like a one of supports of achievements their targets and in same time explaining the domain of academics role for reaching the information about the governance concept meaning to public economy persons which there available in governmental and private companies and establishments. So the best and important results which was the researcher find out are great magnetic in financial technical square for applying the governance concept in the governmental and private companies in Iraq specially from economy observers and investors in the companies, so in the other hand the applying of governance concept that lead to confirming the explanations which is help to supply a minute and clear works economic environment for investors wherein the data and information is being more accuracy and clear ,so the external financial control is a best of support implement for applying of governance concept to reach to the high accuracy of required results therefore the researcher was fixed a many recommendations as follow that it is to much important to adopting a governmental decision by government headship and financial investment board refer to must be applying the governance in all Iraqi contribution companies to evasive on the administration and financial depravity phenomena and in same time must be available a minute and clear norm for insist of necessity to applying the governance concept which was issue from Iraqi account norm, and the academics have a good role to explain this useful concept to all economy persons via holding the sessions in commercial and technical fields.
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