<strong>ملخص الدراسة:</strong>

Government Units play a vital role in executing a large number of projects with vast amount of money. This promote the control of these expenditures through directives and regulations issued by the ministry of finance and other regulatory authorities. The information is a corner stone by which executing is done as intended.he research is an attempt to evaluate the output of the government accounting system in meeting the demand of users of the system, to achieve this the researcher uses the descriptive- analytical method to describe the output of the governmental accounting system and the users,and complement this by designing of a questionnaire to collect the data .The conclusions of the research are;1- there is an agreement among international organizations around the objectives of governmental accounting system , I.e. the providing of information to users.2- There is a consensus amount users assort the output of governmental accounting system. This is apparent by the statistical analysis since there is no significant statistical difference among uses of the system. The main recommendations of the research as;1-There is a necessity in provide ,complete and full reports to meet the users with relevant information2- A major emphasis should be put on the account system to provide information related to planning, control and performance evaluation due to the major changes in IRQI environment in recent years