BUDJET TASHKILOTLARIDA ICHKI AUDITNING IQTISODIY MOHIYATI, MAQSADI VA INSTITUTSIONAL O‘RNI

Saitmuarat Saitmuratov

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

Abstract: Maqolada budjet tashkilotlarida ichki auditning iqtisodiy mohiyati, maqsadi va davlat moliyaviy boshqaruvtizimidagi institutsional o‘rni nazariy, huquqiy hamda qiyosiy tahlil asosida o‘rganilgan. Adabiyotlar sharhi orqali ichki audit,ichki nazorat va davlat moliyaviy nazorati tushunchalariga doir yondashuvlar tizimlashtirilgan. Tadqiqot natijalari jadval vasxematik grafiklar ko‘rinishida taqdim etilib, “uchta himoya chizig‘i” modeli asosida funksional chegaralar ochib berilgan.Muhokama qismida O‘zbekistonda amalga oshirilayotgan islohotlar — mustaqil ichki audit xizmatlari, nazorat tadbirlariniyagona elektron tizimda qayd etish, profilaktik yondashuv va jamoatchilik nazorati — tahlil qilingan hamda ichki auditninghisobdorlik, shaffoflik va budjet intizomi bilan bog‘liqligi asoslangan.

Keywords: ichki audit; ichki nazorat; davlat moliyaviy nazorati; budjet tashkiloti; budjet intizomi; hisobdorlik; shaffoflik; uchta himoya chizig‘i; samaradorlik; korrupsiyaga qarshi kurash (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:10872

DOI: 10.5281/zenodo.20631556

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