BUDJET TASHKILOTLARIDA BUXGALTERIYA HISOBI VA HISOBOTINI XALQARO STANDARTLAR ASOSIDA TAKOMILLASHTIRISHDAGI MUAMMOLAR VA KAMCHILIKLAR
DOI:
https://doi.org/10.5281/zenodo.18618029Keywords:
budjet tashkilotlari; buxgalteriya hisobi; moliyaviy hisobot; xalqaro standartlar; IPSAS; hisoblash usuli; davlat sektori hisobi; moliyaviy shaffoflik; hisob tizimini takomillashtirishAbstract
Mazkur maqolada budjet tashkilotlarida buxgalteriya hisobi va moliyaviy hisobot tizimini xalqaro standartlar
asosida takomillashtirish jarayonida yuzaga kelayotgan muammo va kamchiliklar ilmiy jihatdan tahlil qilingan. Xususan,
davlat sektorida qo‘llaniladigan xalqaro buxgalteriya standartlarining mazmuni, ularni milliy hisob tizimiga moslashtirishdagi
metodologik tafovutlar hamda amaldagi hisob amaliyotining o‘ziga xos xususiyatlari yoritilgan.
Tadqiqot davomida budjet tashkilotlarida asosan kassa usuliga tayangan holda hisob yuritilishi xalqaro standartlar
talablariga to‘liq mos kelmasligi asoslab berilgan. Shuningdek, kadrlar salohiyatini yanada rivojlantirish, axborottexnologik
infratuzilmani takomillashtirish hamda normativ-huquqiy bazani yanada mukammallashtirish zarurati mavjudligi
aniqlangan.
Maqolada xalqaro tajribaga tayangan holda hisoblash usuliga bosqichma-bosqich o‘tish, buxgalteriya mutaxassislarini
qayta tayyorlash va hisob tizimini raqamlashtirish orqali mavjud masalalarni izchil hal etish bo‘yicha ilmiy asoslangan
xulosalar va amaliy tavsiyalar ishlab chiqilgan
References
1. International Public Sector Accounting Standards Board. Handbook of International Public Sector Accounting
Standards.
2. Chan, J. L. Government Accounting: An Assessment of Theory, Purposes and Standards.
3. Christiaens, J., Reyniers, B., Rollé, C. Impact of IPSAS on Reforming Governmental Financial Reporting.
4. O‘zbekistonlik mualliflar tomonidan davlat sektori buxgalteriya hisobi bo‘yicha ilmiy maqolalar.
5. Davlat budjeti hisobi va hisobotini takomillashtirishga oid milliy tadqiqotlar.
6. World Bank va International Monetary Fund. Davlat moliyasini boshqarish bo‘yicha tahliliy hisobotlar.
7. Isomukhamedov, A., Kholmirzayev, U., Tursunov, U., Ergashev, I., Aliyeva, G., Karimova, S., & Nadirov, U. (2025).
Using AI Enterprise Expenses Prediction and Budgeting Mechanisms. Reliability: Theory & Applications, 20(SI 10
(88)), 365–371.
8. Boxodir o‘g‘li, I. A. (2025). Organization of Accounting for Expenses and Income in Small Businesses. Central Asian
Journal of Innovations on Tourism Management and Finance, 6(3), 1053–1059.
9. Boxodir o‘g‘li, I. A. (2023). Accounting and Analysis of Costs as a Basis of Budgeting. Asia Pacific Journal of Marketing
& Management Review, 12(04), 9–12.
10. Ишимбаев, Р. Н., & Холмирзаев, А. Х. (2021). Цифровизация малого и среднего предпринимательства в
Узбекистане. Экономика и социум, (7(86)), 304–307.
11. Rakhimjanovna, M. N. (2024). Product Diversification as a Means to Enhance the Economic Stability of Enterprises.
Western European Journal of Medicine and Medical Science, 2(11), 49–55.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT
This work is licensed under a Creative Commons Attribution 4.0 International License.