BUDJET TASHKILOTLARIDA BUXGALTERIYA HISOBI VA HISOBOTINI XALQARO STANDARTLAR ASOSIDA TAKOMILLASHTIRISHDAGI MUAMMOLAR VA KAMCHILIKLAR

Ulug‘bek Xolmirzayev and Muyassar Xasanboyeva

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 2

Abstract: Mazkur maqolada budjet tashkilotlarida buxgalteriya hisobi va moliyaviy hisobot tizimini xalqaro standartlarasosida takomillashtirish jarayonida yuzaga kelayotgan muammo va kamchiliklar ilmiy jihatdan tahlil qilingan. Xususan,davlat sektorida qo‘llaniladigan xalqaro buxgalteriya standartlarining mazmuni, ularni milliy hisob tizimiga moslashtirishdagimetodologik tafovutlar hamda amaldagi hisob amaliyotining o‘ziga xos xususiyatlari yoritilgan.Tadqiqot davomida budjet tashkilotlarida asosan kassa usuliga tayangan holda hisob yuritilishi xalqaro standartlartalablariga to‘liq mos kelmasligi asoslab berilgan. Shuningdek, kadrlar salohiyatini yanada rivojlantirish, axborottexnologikinfratuzilmani takomillashtirish hamda normativ-huquqiy bazani yanada mukammallashtirish zarurati mavjudligianiqlangan.Maqolada xalqaro tajribaga tayangan holda hisoblash usuliga bosqichma-bosqich o‘tish, buxgalteriya mutaxassislariniqayta tayyorlash va hisob tizimini raqamlashtirish orqali mavjud masalalarni izchil hal etish bo‘yicha ilmiy asoslanganxulosalar va amaliy tavsiyalar ishlab chiqilgan

Keywords: budjet tashkilotlari; buxgalteriya hisobi; moliyaviy hisobot; xalqaro standartlar; IPSAS; hisoblash usuli; davlat sektori hisobi; moliyaviy shaffoflik; hisob tizimini takomillashtirish (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

Downloads: (external link)
https://yashil-iqtisodiyot-taraqqiyot.uz/journal/index.php/GED/article/view/9138 Abstract page (text/html)
https://yashil-iqtisodiyot-taraqqiyot.uz/journal/i ... e/download/9138/7337 Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:2:id:9138

DOI: 10.5281/zenodo.18618029

Access Statistics for this article

More articles in GREEN ECONOMY AND DEVELOPMENT from "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics
Bibliographic data for series maintained by Xayrulla ().