RIVOJLANGAN XORIJIY DAVLATLARDA DAVLAT MOLIYAVIY NAZORATINING ILGʻOR TAJRIBALARI VA UNDAN O‘ZBEKISTON FOYDALANISH
DOI:
https://doi.org/10.5281/zenodo.18621058Ключевые слова:
AQSH, Fransiya, Kongress, davlat moliyaviy nazorati, ichki audit, budjet nazorati, shaffoflik, Cour des comptes, “real-time audit”, samaradorlik auditi, qonunchilik islohotlariАннотация
Rivojlangan xorijiy davlatlarda davlat moliyaviy nazoratining shakllanish tarixi, rivojlanish bosqichlari va amaliy
jarayonlari AQSH va Fransiya tajribalari misolida tahlil qilindi. Maqolada ushbu mamlakatlarda moliyaviy nazoratning
institusional asoslari, shaffoflikni ta’minlash mexanizmlari, real vaqt rejimidagi audit yondashuvlari hamda samaradorlik
auditining joriy etilishi bilan bog‘liq qonunchilik islohotlari yoritilgan.
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