O‘ZBEKISTONDA DAVLAT MOLIYASINI BOSHQARISHDA G‘AZNACHILIK TIZIMINI RAQAMLASHTIRISHNING MOLIYAVIY SAMARADORLIGI
DOI:
https://doi.org/10.5281/zenodo.17421800Keywords:
g‘aznachilik tizimi, raqamli transformatsiya, davlat moliyasi, fiskal intizom, budjet ijrosi, shaffoflik, samaradorlik, “Raqamli O‘zbekiston – 2030”.Abstract
Ushbu ilmiy maqolada O‘zbekistonda davlat moliyasini boshqarishda g‘aznachilik tizimini raqamlashtirish
jarayonlari, ularning iqtisodiy samaradorlik va budjet boshqaruvi sifatiga ta’siri keng yoritilgan. “Raqamli O‘zbekiston
– 2030” strategiyasi doirasida amalga oshirilayotgan islohotlar natijasida g‘aznachilik tizimida operatsion jarayonlar
avtomatlashtirilib, moliyaviy nazorat, audit va budjet ijrosi jarayonlari yaxlit elektron platforma orqali boshqarilmoqda.
Tadqiqotda raqamlashtirishning fiskal intizom, shaffoflik, budjet mablag‘laridan foydalanish samaradorligi hamda
korrupsion xavflarni kamaytirishdagi ahamiyati statistik va ekspert tahlillari asosida baholangan. Olingan natijalar
g‘aznachilik tizimining raqamli transformatsiyasi davlat moliya boshqaruvining institutsional salohiyatini oshirib, iqtisodiy
resurslardan foydalanish samaradorligini sezilarli darajada kuchaytirganini ko‘rsatadi.
References
1. World Bank, FinTech and Public Financial Management in Emerging Economies: Opportunities and Risks, Washington,
DC: World Bank Group, 2023.
2. International Monetary Fund (IMF), Digitalization and Fiscal Transparency: Global Survey Results, Washington, DC,
2022.
3. OECD, Public Finance Digitalization and Transparency Report 2022, Paris: OECD Publishing, 2022.
4. Kim, S., & Lee, H., “E-Treasury Systems and Fiscal Governance: Lessons from Korea and Estonia,” Public Budgeting
& Finance, vol. 43, no. 2, pp. 101–117, 2023.
5. Shirinov, Q. (2022), “Axborot texnologiyalarining davlat moliyasini boshqarishdagi roli,” Moliya va Hisob Jurnali, 3(1),
pp. 45–56.
6. Nazarov, S. (2023), “Smart Treasury modeli va budjet ijrosida shaffoflikni oshirish omillari,” Iqtisodiy tahlil va boshqaruv,
4(2), pp. 61–70.
7. Jo‘rayev, B. (2024), “Davlat moliyasini raqamlashtirish: nazorat va samaradorlik masalalari,” Moliya va Hisob, 2(3), pp.
32–47.
8. Abdullayev, R. (2023), “O‘zbekistonda G‘aznachilik axborot tizimi va moliyaviy boshqaruv samaradorligi,” O‘zbekiston
Iqtisodiyoti Jurnali, 3(1), pp. 50–60.
9. Gupta, S., & Yläoutinen, S. (2014), “Budget Institutions in Low-Income Countries: Lessons from International
Experience,” IMF Working Paper, WP/14/38.
10. Allen, R. (2019), “Digital Public Financial Management and the Future of Treasury Operations,” Public Money &
Management, vol. 39, no. 8, pp. 603–612.
11. Dorotinsky, W. (2021), “Treasury Systems Reform and Automation: Global Perspectives,” International Journal of
Governmental Financial Management, vol. 21, no. 1, pp. 27–41.
12. Ministry of Finance of the Republic of Uzbekistan, Treasury Digitalization Progress Report 2024, Tashkent: State
Treasury, 2024.
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.