institution is one of the highest institutions that have the task of providing the development needs of the community of specialists in various fields, in addition to being the centers of scientific research and applied to ensure economic and social progress It enriches decision makers with expertise and skills and thus controls political performance. In any society, the university can not play its full role in social change without interaction between the individual on the one hand and the social environment on the other, Social and interdependent Ah syndrome change, they strengthen the skills, and enrich the spirit of innovation of the individual, and raise the level of social progress. It helps to improve the conditions of the poor segments of the population and facilitates the employment opportunities of the individuals imposed by the society as they meet the needs of the individual and society of different professions, thus providing an opportunity for production and thus have a positive impact on the standard of living to achieve the well-being of the individual and the citizen. The interest reflected on the progress, such as Germany, which was interested in it became one of the main reasons that led to the rise of Germany from the ruins of the Second World War as well as the State of Malaysia, which moved from developing countries to the second world countries by changing the plan Colleges and institutes of universities. In 2020, Malaysia will be among the developed countries. In these countries, higher education, vocational training and training are viewed as a basis for life supplementation and are seen as a major means of improving and upgrading society. If we are to explore the dimensions of education in the 21st century, one of the pillars of education is learning for action, Usually involves the acquisition of skills and the linking of knowledge to practice as an essential part of the training and rehabilitation of the individual for practical life. Hence, such new trends in linking educational preparation to work have been imposed by the labor market and the working life in its new forms. Production and service facilities, The advanced, assumed graduates who can be employed and absorbed can contribute to the development of competitiveness, to provide innovations and creations to achieve the competitive advantage of the enterprise, and to improve production and productivity based primarily on the acquisition and application of knowledge. Gamerdinger reveals that the new technology does not accelerate the possibilities for sound economic policies and increasing global trade, and this requires strategies to develop work related to the development of human performance, and in order to face the state of chronic unemployment globally, education policies are headed towards the so-called reverse conversion as many graduates of specializations Literaries choose vocational and technical education in technical and community colleges. Unemployment in the Arab world carries certain characteristics that must be taken into account when developing the solutions available to them. The most important of these characteristics are:
Unemployment is a youth phenomenon.
Weak professional experience available to the unemployed.
Lack of targeted planning for the labor market.
The large gap between the outputs of higher education for youth and the requirements of the labor market.
The most important recommendations aimed at enhancing the role of universities in Iraq are:
1 - the operation of labor graduates of technical and technical institutes in the industrial field in order to promote them and eliminate unemployment and increase the hard currency as an important category of Iraqi society, which contributes actively to the renaissance of the country.
Linking the Ministry of Industry and Commerce with the Ministry of Higher Education and Scientific Research to be managed by the Minister of Education alone. The Ministry is keen on the funds of the Iraqi people and contributes to the development of the industrial and commercial sectors with the help of professors and university students.
3 - the need to match the needs of the market and education outputs to reduce unemployment, in addition to the vocational education has become an urgent need at this stage to keep pace with the needs of life in society away from the negative view of this education.
4 - Increasing the number of technical workshops and providing them with the means of material in order to provide the university student maximum desired learning.
Enhancing the role of higher education in building a broader partnership and cooperation with various other community institutions (public, private and private sector).
6 - Re-admission plan in universities by making the number of admissions in scientific colleges more than the number of admissions in the humanitarian colleges.
7 - Attracting foreign investment companies to invest natural resources in Iraq such as phosphate, natural gas, oil, oil shale, uranium, silica and geothermal energy for the recovery of the economy and the trend towards domestic consumption.
The role of accounting information in the rationalization of expenditure policies on higher education to meet the labor market requirements of a field study of the University of Sirte: دور المعلومات المحاسبية في ترشيد سياسات الإنفاق على التعليم العالي للوفاء بمتطلبات سوق العمل: دراسة ميدانية جامعة سرت