الفهرس 
المقدمةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The study targeted test the impact of the application of the government financial management information system GFMIS on the effectiveness of the Financial control in government units, To achieve the objectives of the study and test its hypotheses, the questionnaire (survey form) was used as a main tool for collecting data from the study community, where the researcher relied on the comprehensive survey method of the study community, which was represented in the representatives of the Egyptian Ministry of Finance in Dakahlia Governorate, and they reached 224 employees, The usable response rate was about 90%, The study found the following : A- The financial audit and control carried out by representatives of the Ministry of Finance prior to disbursement in the various government units in the Arab Republic of Egypt is tantamount to an internal audit and control within the state’s executive body.B-The government financial management information system (GFMIS) is one of the applications of enterprise resource planning systems (ERP) for the government sector, and it is programmed and customized according to the nature and circumstances of each country separately (i.e. the so-called process re-engineering). C-The existence of a significant link between the dimensions of the GFMIS and the complementary government electronic payment and collection systems GPS & GPOS (system quality, service quality, information quality, and human element quality) and the dimensions of financial control effectiveness (control environment, risk assessment, control activities, information, communication and follow-up) ).D- The existence of a strong positive impact of the dimensions of the GFMIS and the GPS & GPOS complementary electronic government payment and collection systems (system quality, service quality, information quality, and human element quality) on the control environment in government units.E-The existence of a strong positive impact of removing the GFMIS and the GPS & GPOS complementary electronic government payment and collection systems (system quality, service quality, information quality, and human element quality) on risk assessment in government units.
F-The presence of a strong positive impact of removing the GFMIS and the GPS & GPOS complementary systems of government electronic payment and collection (system quality, service quality, information quality, and human element quality) on monitoring activities in government units. G-The existence of a strong positive impact of removing the GFMIS and the GPS & GPOS complementary systems of government electronic payment and collection (system quality, service quality, information quality, and human element quality) on information and communication in government units. H-The existence of a strong positive impact of removing the GFMIS and the GPS & GPOS that it complements from government electronic payment and collection systems (system quality, service quality, information quality, and human element quality) on follow-up in government units.The study recommended the following : A- The need to pay attention to increasing the quality of the system through the application of the rest of the systems of information system financial management of the government GFMIS such as the personnel management system, the procurement system and the system of stores ..... Others, with a way of linking all the systems currently in place that will be implemented in the future and not linking them to the registration number only, and to increase the quality of the system, the need to introduce complementary electronic systems or to reprogram and re-engineer the Government’s financial management information system to permanently dispose of traditional (paper) books. B-To increase the quality of the system, a unified electronic review system must be implemented and linked to the government financial management information system, which will help get rid of the traditional (paper) documents and become electronic documents. And to increase the quality of the system, prevent any central and decentralized employee from being responsible for more than one of the functions of the government financial management information system and its complementary systems through the name and national number of the employee, increasing the elements of confidentiality and information security by having access to the systems or electronic signature through the systems by hand or eye fingerprint for each employee separately instead of a password or token. C-The need to pay attention to increasing the quality of service through that only competent employees work in the central technical support department, and have accounting and technical expertise related to traditional and electronic systems, with the establishment of decentralized technical support departments within the different governorates to be able to conduct field visits continuously and periodically, In addition to holding meetings and workshops continuously with representatives of the Ministry of Finance and employees of government units working on these systems to solve the problems facing them as quickly as possible and take their ideas and suggestions seriously to update and develop these systems continuously, the need for continuous updating and maintenance of devices, equipment, communication materials and networks to prevent malfunctions The surprise and ease of work for users for the proper functioning of the work and preventing its interruption, the need for decentralized servers (servers) in various governorates with large capacities to quickly obtain data and information for previous years when needed, especially in cases of theft and embezzlement by employees when they are discovered, and it is considered a back up to central servers in the event of any natural or human disasters. D-The need to pay attention to increasing the quality of information through the application of one of the modern methods of preparing the state’s general budget, and the state is currently moving to implement program and performance budgeting, and the researcher recommends applying the rest of the GFMIS systems that have not yet been applied and reprogramming the GFMIS systems as a whole to match with Applying program and performance budgeting and thus will help to implement it easily, quickly and accurately, which leads to improving the quality of the information that is produced, i.e. the production of financial information and performance information, and then increasing the quality of information. E- The need to pay attention to increasing the quality of the human element by selecting the most efficient and honest employees in government units to work on these electronic systems, in addition to selecting the most efficient and honest employees to work in the main financial structure of government units such as accounts, purchases, warehouses, personnel affairs .... and others; And the holding of many training courses and compulsory workshops to clarify all that is new in the current systems and future systems and how to deal with the problems that employees may encounter and how to solve them with the knowledge of the employees. F- In order to increase the quality of the human element, it is necessary to increase the powers of the representatives of the Ministry of Finance in order to control the employees of the accounting units, and to increase the independence of the representatives of the Ministry of Finance by transferring their succession from the Ministry of Finance to the President of the Executive Authority in Egypt (the President of the Republic), to gain greater control over the various government units. And putting it under constant follow-up and pushing it to achieve its goals with accuracy and transparency without disrupting work in these units, as the researcher explained in this study.