ENHANCING GREEN ACCOUNTING IN UZBEKISTAN: COMPARATIVE LESSONS FROM DEVELOPED ECONOMIES FOR SUSTAINABLE DEVELOPMENT
DOI:
https://doi.org/10.5281/zenodo.20720933Keywords:
yashil buxgalteriya hisobi, ekologik buxgalteriya hisobi, barqaror rivojlanish, tabiiy resurslarni boshqarish, iqtisodiy siyosat.Abstract
Rivojlangan mamlakatlar tajribasi asosida O‘zbekistonda yashil buxgalteriya hisobi tizimini
takomillashtirish masalalari tadqiq etilgan. Yashil buxgalteriya hisobi ekologik xarajatlar, tabiiy resurslar
kamayishi va ekotizim xizmatlarini an’anaviy moliyaviy hamda milliy hisob tizimlariga integratsiya qilishga
qaratilgan zamonaviy yondashuv sifatida tavsiflangan. Ushbu yondashuv barqaror iqtisodiy rivojlanishni
ta’minlash va atrof-muhitni uzoq muddatli muhofaza qilishning muhim vositalaridan biri hisoblanadi.
Iqtisodiy o‘sish va modernizatsiya jarayonlari bilan bir qatorda O‘zbekistonda tabiiy resurslarning
qisqarishi, atrof-muhit ifloslanishi hamda iqlim o‘zgarishi bilan bog‘liq xavflarning ortishi kuzatilmoqda. Bu holat
ekologik omillarni hisobga oluvchi iqtisodiy siyosatni shakllantirish va samarali yashil buxgalteriya hisobi tizimini
rivojlantirish zaruratini kuchaytirmoqda.
Tadqiqot davomida O‘zbekistonda ekologik va yashil buxgalteriya hisobi amaliyotining amaldagi holati
baholanib, atrof-muhitga oid ma’lumotlarni iqtisodiy rejalashtirish va siyosat ishlab chiqish jarayonlariga
integratsiya qilishga ta’sir etuvchi institutsional, metodologik va tashkiliy omillar tahlil qilingan. Shuningdek,
rivojlangan mamlakatlarda qo‘llanilayotgan yashil buxgalteriya hisobi modellari va metodologiyalari qiyosiy
jihatdan o‘rganilib, ekologik ko‘rsatkichlarni milliy hisob tizimlariga integratsiya qilishning samarali amaliyotlari
yoritilgan. Olingan natijalar O‘zbekiston sharoitiga moslashtirilishi mumkin bo‘lgan ilg‘or tajribalarni aniqlash
imkonini berdi.
Tadqiqot natijalari O‘zbekistonda xalqaro standartlarga mos, kompleks va zamonaviy yashil buxgalteriya
hisobi tizimini shakllantirish barqaror iqtisodiy o‘sishni ta’minlash, xalqaro ekologik majburiyatlarni bajarish
hamda kelgusidagi ekologik va iqtisodiy xatarlarga nisbatan barqarorlikni mustahkamlashda muhim ahamiyatga
ega ekanligini ko‘rsatdi. Shu bilan birga, institutsional salohiyatni rivojlantirish, inson kapitalini mustahkamlash,
normativ-huquqiy bazani takomillashtirish va texnologik infratuzilmaga investitsiyalarni kengaytirish zarurligi
asoslab berilgan. Yashil buxgalteriya hisobi tizimini rivojlantirish uzoq muddatli barqarorlikni ta’minlash, xalqaro
raqobatbardoshlikni oshirish va global barqaror rivojlanish tashabbuslariga munosib hissa qo‘shishning muhim
strategik yo‘nalishi sifatida baholangan.
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