المشاكل المحاسبية لعمليات التمويل الأصغر بالسودان(دراسة حالة - بنك الأسرة – فرع كوستي)

Abstract

This study aims to show the lack of micro finance services in the different financing institutions, governmental and non-governmental, which led to the fact that micro finance does not cover the large numbers of students. This study aims at clarifying the accounting problems surrounding the micro finance operations in Sudan The results are: weak follow-up by the bank or MFIs to recruit micro finance resources in the purpose for which it leads to the failure of small enterprises, the existence of a party to ensure the credit risk of small projects that help owners to pay the installments of micro finances.The recommendations , , the most important of which are: To facilitate procedures and guarantees that enable the targeted groups to receive the appropriate funding in the limited time , the need to train the providers of micro finance services as well as the training of beneficiaries of micro finance to make the micro finance process works .