DAVLAT SEKTORIDA BUXGALTERIYA HISOBINI XALQARO STANDARTLAR ASOSIDA TASHKIL ETISH ISTIQBOLLARI
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Abstract:
So‘nggi yillarda O‘zbekiston Respublikasida davlat boshqaruvi tizimini modernizatsiya qilish, moliyaviy intizomni kuchaytirish va byudjet mablag‘laridan samarali foydalanishni ta’minlash maqsadida tub islohotlar amalga oshirilmoqda. Ushbu islohotlarning markazida davlat sektori buxgalteriya hisobi va hisobot tizimini xalqaro andozalar asosida tashkil etish masalasi alohida o‘rin tutadi. Jahon iqtisodiyotida shaffoflik, hisobdorlik va samaradorlik tamoyillariga asoslangan boshqaruv modeli tobora dolzarb bo‘lib bormoqda. Xalqaro davlat sektori buxgalteriya standartlari — IPSAS (International Public Sector Accounting Standards) ushbu jarayonning asosiy vositasidir. Ular davlat moliyasi to‘g‘risidagi axborotni aniq, ishonchli va taqqoslanadigan shaklda taqdim etish imkonini beradi.
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