QISHLOQ XO‘JALIGI KORXONALARIDA DAVLAT SUBSIDIYALARINING MOLIYAVIY NATIJALARGA TA’SIR KANALLARI VA ULARNI HISOBDA AKS ETTIRISH MASALALARI

Davronbek Matkarimov and Mirzobek Qadamov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 5

Abstract: Ushbu maqolada O‘zbekiston qishloq xo‘jaligi korxonalarida davlat subsidiyalarining moliyaviy natijalargata’sir kanallari tahlil qilingan. Maqolada subsidiyalar oddiy budjet xarajati sifatida emas, balki korxona tannarxi, operatsionfoydasi, sof foydasi, rentabelligi, pul oqimi va qarz majburiyatlarini bajarish qobiliyatiga ta’sir ko‘rsatuvchi moliyaviyinstrument sifatida talqin etilgan. Tadqiqotda subsidiyalarning operatsion xarajatlar, investitsion aktivlar, foiz xarajatlariva pul oqimi orqali ta’sir etish mexanizmlari tizimlashtirilgan. Shuningdek, davlat subsidiyalarini buxgalteriya hisobida tanolish, baholash va moliyaviy hisobotlarda ochib berish masalalari MHXS talablari asosida yoritilgan. Tadqiqot natijalarigako‘ra, subsidiyalar hisobiga yaxshilangan moliyaviy natijalar har doim ham korxonaning ichki operatsion samaradorligioshganini anglatmaydi. Shu sababli qishloq xo‘jaligi korxonalarida subsidiyali va subsidiyasiz moliyaviy natijalarni alohidatahlil qilish zarurligi asoslab berilgan

Keywords: davlat subsidiyalari; qishloq xo‘jaligi korxonalari; moliyaviy natija; tannarx; sof foyda; rentabellik; MHXS; davlat grantlari; subsidiyasiz foyda; moliyaviy hisobot (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:5:id:10705

DOI: 10.5281/zenodo.20465323

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