MOLIYA ORGANLARIDA BUXGALTERIYA HISOBI VA HISOBOTINI TASHKIL ETISH TARTIBI TAKOMILLASHTIRISH
Article Sidebar
Main Article Content
Аннотация:
Buxgalteriya hisobi va moliyaviy hisobot tizimi — moliya organlarining eng muhim boshqaruv va nazorat vositasidir. Moliya vazirligi va uning hududiy bo‘linmalarida buxgalteriya hisobini zamonaviylashtirish nafaqat ichki moliyaviy nazoratni kuchaytiradi, balki byudjet daromadlari va xarajatlari ustidan jamoatchilik nazoratini amalga oshirish imkonini ham yaratadi. So‘nggi yillarda O‘zbekiston moliya tizimida raqamli boshqaruv, avtomatlashtirilgan hisob dasturlari va ochiq hisobot tizimlarini joriy etish bo‘yicha izchil islohotlar amalga oshirilmoqda. Ushbu jarayonlar jahon miqyosidagi tendensiyalarga uyg‘un bo‘lib, davlat moliya boshqaruvida shaffoflik, natijadorlik, xalqaro standartlarga moslik va inson kapitalini rivojlantirishni asosiy ustuvor yo‘nalish sifatida belgilamoqda.
Article Details
Как цитировать:
Библиографические ссылки:
Hryhoriv, O., Abramov, A., & Krochak, O. (2024). Modernization of accounting processes in public institutions: efficiency and transparency. Economics. Finances. Law.
Schumesch, P. (2014). Edging towards better accounting.
Koliesnichenko, A. (2020). Institutional aspect of modernization of the accounting and financial reporting system in the public sector. Review of Transport Economics and Management.
Cherkashyna, T. (2021). Financial statements in the context of modernization of accounting in the public sector. Economic Scope.
Naughton, J., & Spamann, H. (2015). Fixing public sector finances: The accounting and reporting lever. Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal.
Ghișa, A., & Deac, M. (2021). Increasing public administrative responsibility by modernizing the IT system for reporting the financial statements of public institutions. Ovidius University Annals. Economic Sciences Series.
Hou, W. (2024). Problems and countermeasures in the accounting of public institutions. Global Economic Perspectives.
Eivani, F., Nazari, K., & Emami, M. (2012). Public accountability and government financial reporting. African Journal of Business Management, 6, 8475–8482.
An-qi, Q. (2014). Strengthen and improve financial management of public institutions.
Hou, W. (2024). Problems and countermeasures in the accounting of public institutions. Global Economic Perspectives.