Oliy ta’lim muassasalari xarajatlari nazoratini amalga oshirish mexanizmini takomillashtirish
DOI:
https://doi.org/10.5281/zenodo.16994504Keywords:
oliy ta’lim, xarajatlar nazorati, budjet intizomi, moliyaviy menejment, samaradorlik, audit, takomillashtirishAbstract
Ushbu maqolada oliy ta’lim muassasalarida xarajatlar nazoratini amalga oshirish jarayonlari va mavjud
mexanizmlar o‘rganiladi. Mavjud muammolar, ularning kelib chiqish sabablari hamda samarali nazorat tizimini joriy etish
yo‘llari tahlil qilinadi. Shuningdek, sohada qabul qilingan davlat qarorlari va ilg‘or xorijiy tajribalar asosida takomillashtirish
bo‘yicha amaliy tavsiyalar ishlab chiqiladi. Tadqiqot natijalari oliy ta’lim tizimida moliyaviy resurslardan oqilona foydalanishni
ta’minlashga xizmat qiladi
References
1. O‘zbekiston Respublikasi Byudjet kodeksi. Qonunchilik ma’lumotlari milliy bazasi, 2013-yil 26-dekabr, O‘RQ-360-son.
2. O‘zbekiston Respublikasi Prezidentining “O‘zbekiston Respublikasi oliy ta’lim tizimini 2030-yilgacha rivojlantirish
konsepsiyasini tasdiqlash to‘g‘risida”gi Farmoni, 2019-yil 8-oktabr, PF-5847-son. https://lex.uz/docs/4511474
3. O‘zbekiston Respublikasi Prezidentining “Oliy va kasb-hunar ta’lim muassasalari talabalari uchun ta’lim kreditlarini
takomillashtirish to‘g‘risida”gi Farmoni, 2024-yil 27-may, UP-82-son. https://cis-legislation.com/document.
fwx?rgn=159432
4. O‘zbekiston Respublikasi Prezidentining “Oliy ta’lim muassasalariga moliyaviy mustaqillik berish chora-tadbirlari
to‘g‘risida”gi Qarori, 2021-yil 25-dekabr, PQ-61-son.
5. O‘zbekiston Respublikasi Moliya vazirligi. Byudjet tashkilotlarida buxgalteriya hisobi bo‘yicha yo‘riqnoma, Toshkent,
2023.
6. O‘zbekiston Respublikasi Oliy ta’lim, fan va innovatsiyalar vazirligi. Oliy ta’lim muassasalarida moliyaviy boshqaruvni
takomillashtirish strategiyasi, 2024.
7. Ruziev, K. (2025). Financing higher education in Uzbekistan: Trends and challenges. Springer Journal of Asian
Economics. DOI: 10.1057/s41307-025-00396-1
8. International Journal of Management, IT & Engineering (2022). Budget Accounting Standards in Higher Education
Institutions of Uzbekistan. https://www.ijmra.us/project%20doc/2022/IJMIE_JUNE2022/IJMIE5June22.pdf
9. EPRA International Journal (2024). Expenditure Accounting Practices in State Universities: Case Study of Uzbekistan.
https://eprajournals.com/pdf/fm/jpanel/upload/2024/December/202412-10-019462
10. World Bank. (2023). Public Expenditure Review: Uzbekistan. Washington, DC: The World Bank. https://www.worldbank.
org
11. OECD. (2022). Public Financial Management in Higher Education. OECD Publishing.
12. Krasheninnikova, E., & Ivanov, D. (2021). Современные подходы к учету расходов в государственных организациях.
Финансовый журнал, №8, 35–42.
13. Shokirova, N. (2020). Oliy ta’lim muassasalarida moliyaviy shaffoflikni oshirish mexanizmlari. “Iqtisodiyot va innovatsion
texnologiyalar” ilmiy jurnali, №5.
14. Ministry of Finance of Uzbekistan. (2024). Guidelines for Digital Transformation of Public Sector Accounting. Tashkent.
15. UNESCO. (2021). Higher Education Financing Policies. Paris: UNESCO Publishing.
16. Asian Development Bank. (2022). Strengthening Public Financial Management in Central Asia. Manila: ADB.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 YASHIL IQTISODIYOT VA TARAQQIYOT

This work is licensed under a Creative Commons Attribution 4.0 International License.