Mahalliy budjet mablag‘larining samaradorligini oshirishda auditning o‘rni

Shaxnoza Primova

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 9

Abstract: Ushbu maqolada mahalliy budjet mablag‘larining samaradorligini oshirishda auditning o‘rni tahlil qilinadi.So‘nggi yillarda davlat moliya tizimida shaffoflikni ta’minlash, budjet mablag‘larining maqsadli sarflanishini nazorat qilishva moliyaviy intizomni mustahkamlashga qaratilgan islohotlar amalga oshirilmoqda. Mahalliy budjetlar darajasida audittizimini kuchaytirish mablag‘lardan oqilona foydalanish, xarajatlarni optimallashtirish hamda ortiqcha va samarasizxarajatlarning oldini olishda muhim vosita hisoblanadi. Tadqiqotda ichki va tashqi auditning o‘zaro bog‘liqligi, indikatorlibaholash tizimining joriy etilishi hamda raqamli audit texnologiyalarining qo‘llanishi samaradorlikni oshirishdagi ahamiyatiyoritilgan. Xorijiy ilg‘or tajribalar va O‘zbekiston amaliyoti solishtirilib, mahalliy sharoitga mos ilmiy asoslangan takliflarishlab chiqilgan. Natijalar shuni ko‘rsatadiki, audit tizimini takomillashtirish nafaqat moliyaviy shaffoflikni oshiradi, balkimahalliy boshqaruv organlarining aholiga xizmat ko‘rsatish sifatini yaxshilashga ham xizmat qiladi

Keywords: mahalliy budjet; audit; ichki audit; tashqi audit; moliyaviy shaffoflik; samaradorlik; indikatorli baholash; raqamli audit; moliya boshqaruvi; budjet intizomi (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:9:id:6904

DOI: 10.5281/zenodo.17111168

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