Qimmatli qog‘ozlar bozorida auditorlik xizmatlarining ahamiyati

Saidjamol Maxmudov

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 4

Abstract: O‘zbekiston Respublikasining qimmatli qog‘ozlar bozori iqtisodiyotni erkinlashtirish sharoitida iqtisodiyottizimining moliyaviy mexanizmi bo‘lib, aholi va xo‘jalik subyektlarining vaqtincha bo‘sh pul mablag‘larining aylanishigakeng imkoniyat yaratadi. Chunki bozor iqtisodiyoti sharoitida, xo‘jalik subyektlarida qimmatli qog‘ozlar fond bozori bo‘yichatasavvurga ega bo‘lgan yuqori malakali kadrlar yetishib chiqdi. Ikkinchidan, qimmatli qog‘ozlar bozori to‘g‘risida qonundaalohida axborotlarni oshkor qilish tushunchasi kiritilib, unda qimmatli qog‘ozlar bozorida manfaatdor shaxslarningaxborotini olish maqsadidan qat’iy nazar, axborotdan uning topilishi va olinishini kafolatlaydigan shaxslardan foydalanishnita’minlash masalasi qo‘yilgan bo‘lib, ushbu sharoitda bunday axborot xolisona va oshkora bo‘lishi auditorlik tashkilotlaritomonidan ta’minlanadi. Uchinchidan, ayrim iqtisodiy jihatdan yirik korxona va tashkilotlar, tijorat banklari katta miqdordao‘z mablag‘larini to‘plagan, ular o‘z navbatida, fond bozorida yirik sarmoyador sifatida qatnashish uchun shart-sharoitlaryaratadi.

Keywords: Qimmatli qog‘ozlar; aksiyadorlik jamiyati; fond bozori; investitsiya; portfel; obligatsiya; depozit; sertifikat; veksel; negativ; audit; auditor; professinalizm; aspekt. (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:4:id:5080

DOI: 10.5281/zenodo.15297164

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