الفهرس 
الإطار العام للمشروعات الصغيرة والمتوسطة في مصريوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Summary
The appropriate financee for small and medium-sized projects is the starting point for these projects, this is because of its importance, as it is contributed to two thirds of the world’s labor force and half of the world’s gross output. This is in addition to the difference in the nature of large projects in terms of size and capital available for investment; therefore, many international and governmental organizations have made several attempts to improve the status of these projects through the government’s direct procedures and guarantees for lending and supporting the banks in financing them. However, despite these efforts, the funding gap for these projects is still there, so it was necessary to identify the obstacles and problems associated with them whether accounting or not, So that we can develop the appropriate solutions to overcome them, In addition, the main problem of the projects is the funding constraints due to the small size of the loan and the inconsistency of the information due to the lack of an information infrastructure which limits the ability to borrow. Accordingly, financing leasing is considered the best solution in many circumstances where the necessary funding sources are not available or when cost is higher than the cost of leasing; this is due to its importance, as it is an economic phenomenon that has attracted the attention of accountants and has spread in many countries.
Therefore, this research aims at clarifying the role of finance leasing in reducing accounting problems faced by small and medium projects in the light of the Egyptian Accounting Standard. In order to achieve this objective, the researcher studied the concept and nature of small and medium projects, the main problems faced by them, as well as an analytical study of the International Financial Reporting Standard and the Egyptian Accounting Standard on these projects, in addition to the main features of the financial leasing system, The study of the accounting disclosure of leases and their impact on the financial statements, and the extent of the reflection of the finance lease standard on some accounting problems facing small and medium projects, and the importance of leasing as a source of financing for capital assets in these entities.
Based on the objectives that the research aims to achieve, the research hypotheses were formulated as follows:
1-There is a statistically significant relationship between the accounting problems faced by small and medium-sized enterprises, and the lack of investment in those projects.
2-There is a statistically significant relationship between long-term financing leasing for small and medium-sized projects and the ability of these projects to pay short and long-term liabilities.
3-There is a statistically significant relationship between long-term financing leasing for small and medium-sized enterprises and their ability to achieve targeted financial performance ratios.
The researcher concluded many results, the most important of which are:
1-The definition of small and medium-sized projects is a relative concept, depending on the state and specificity of each country and according to the criterion used.
2-Small and medium projects are more numerous and widespread than large projects, due to the small size of capital and ease of production methods used and speed of profitability cycle.
3-Absence of accounting information in the Egyptian business environment generates many difficulties and problems that prevent the management of the project from making its role at the local and external levels and then failure and the exit of activity.
These problems are as follows:
The difficulty of identifying revenues and expenses classified in various sections during each financial period.
The difficulty of identifying debts owed to the project and its obligations.
It is difficult to identify the outcome of the project activity.
The inability of the project to manage and control its various assets.
The difficulty in determining prices of goods and services accurately.
1-The importance of applying the financial reporting standards for small and medium-sized projects, and the reason that most of them are not able to request appropriate funding, because they are not obliged to submit financial reports prepared according to agreed standards to any regulatory entities.
2-Issuance of the Egyptian Accounting Standard for Small and Medium projects, due to the lack of issuing accounting standards for these entities and leaving them to comply fully with the accounting standards which primarily work on the service of the giant projects.
3-Compliance with the Egyptian Accounting Standard will work towards harmonizing accounting practices, encouraging investment and attracting international companies.
4-The standard faces some obstacles in the possibility of application such as the lack of awareness of the international standards of accountants in financial management.
5-Leases are a phenomenon that has attracted the attention of many accountants and lawmakers. The importance of accounting disclosure in financial reports in developing countries has become more important, as developing countries need accurate and reliable financial data to help them keep abreast of the global economic progress. Will provide the value of the purchase of the asset, in addition, an entity that wishes to lease will provide the value of the purchase of the asset, in exchange for an irrevocable obligation.
from the previous framework results, the researcher recommends the following:
1-It is necessary to identify one concept agreed by all concerned parties in Egypt; in addition to that these criteria must be reviewed every five years to suit the current economic changes.
2-Non-banking institutions and companies should work on spreading finance culture in the manner of financial leasing among their cadres and providing the necessary training to deal with financing methods. This method has a positive effect on the development and provision of financing for economic projects.
3-Organizers and trade unions shall issue explanatory leaflets for the increase known by those concerned with the methods and ways of proof of financial leasing contracts in the books of both the lessor and the lessee, and the methods of disclosure in the financial statements.
4-The tax authorities should find a system that encourages institutions that wish to adopt the method of financial leasing through tax exemptions.
5-Encouraging the banking sector to increase its funding for small and medium-sized projects through the reduction of the reserve ratio imposed on banks to be deposited with the Central Bank.