BUDJET TASHKILOTLARIDA MOLIYAVIY HISOBOTLARNI YURITISH AMALIYOTINI TAKOMILLASHTIRISHDAGI ZAMONAVIY YONDASHUVLAR
DOI:
https://doi.org/10.5281/zenodo.15669686Keywords:
МСФО 9, финансовая отчетность, МСФО, резервы, консолидация, трансформация, финансовые активы, Положение 2696.Abstract
Budjet tashkilotlarida moliyaviy hisobotlarni yuritish masalasi bugungi kunda alohida ahamiyatga ega va dolzarb mavzu hisoblanadi. Mazkur tadqiqotda O‘zbekistondagi budjet tashkilotlarida moliyaviy hisobot yuritish tizimining hozirgi holati tahlil qilindi. Tadqiqot maqsadi davlat sektorida moliyaviy hisobotlar sifatini yaxshilash va zamonaviy texnologiyalardan foydalanish imkoniyatlarini aniqlashdan iborat bo‘lib, mazkur jarayonda 25 ta budjet tashkilotining faoliyati o‘rganildi. Natijalar shuni ko‘rsatdiki, respublikamizda tadqiqotda qamrab olingan budjet tashkilotlarining atigi 32 foizi to‘liq raqamlashtirilgan hisobdorlik tizimidan foydalanmoqda. Xorijiy tajribalar bilan taqqoslash esa davlat sektorida jiddiy islohotlar amalga oshirish zaruratini yaqqol namoyon qildi. Tadqiqot xulosalariga ko‘ra, kompleks modernizatsiya dasturi amalga oshirilsa, hisobotlar sifati va tezligi sezilarli yaxshilanadi
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