BUXGALTERIYA HISOBINI RAQAMLASHTIRISH SHAROITIDA MOLIYAVIY NAZORAT TIZIMINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.19276524Keywords:
buxgalteriya hisobi, raqamlashtirish, moliyaviy nazorat, ichki nazorat, audit, moliyaviy hisobot, elektron hujjat aylanishi, avtomatlashtirish, raqamli platforma, risklarni boshqarishAbstract
Mazkur maqolada buxgalteriya hisobini raqamlashtirish sharoitida moliyaviy nazorat tizimini takomillashtirish
masalalari tahlil qilinadi. Raqamli texnologiyalar, avtomatlashtirilgan hisob tizimlari, elektron hujjat aylanishi va real vaqt
rejimidagi monitoring vositalarining buxgalteriya amaliyotiga joriy etilishi moliyaviy axborotning tezkorligi, aniqligi va
shaffofligini oshirishga xizmat qilayotgani yoritiladi. Tadqiqotda moliyaviy nazoratning an’anaviy shakllaridan raqamli nazorat
mexanizmlariga o‘tish jarayonidagi tashkiliy, texnologik va uslubiy omillar ko‘rib chiqiladi. Shuningdek, ichki nazorat, audit
izlari, risklarni erta aniqlash va boshqaruv qarorlarini qabul qilishda raqamli platformalarning ahamiyati asoslab beriladi.
Transport yo‘nalishidagi oliy ta’lim va xo‘jalik yurituvchi subyektlar misolida buxgalteriya hisobi tizimini raqamlashtirish
moliyaviy intizomni mustahkamlash, hisobot sifatini oshirish hamda nazorat samaradorligini kuchaytirishning muhim omili
ekanligi xulosa qilinadi.
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