BUDJET MABLAG‘LARIDAN SAMARALI FOYDALANISHDA RAQAMLASHTIRISH VA JAMOATCHILIK NAZORATINI KUCHAYTIRISH MEXANIZMLARI
DOI:
https://doi.org/10.5281/zenodo.19681087Ключевые слова:
raqamli davlat moliyasini boshqarish; budjet shaffofligi; fiskal hisobdorlik; moliyaviy boshqaruv axborot tizimlari; ohiq budjet; elektron hukumat; blokcheyn; sun’iy intellekt; davlat xarajatlari ustidan nazorat.Аннотация
Mazkur maqola raqamlashtirish orqali budjet mablag‘laridan foydalanish ustidan jamoatchilik nazoratini
kuchaytirish mexanizmlarini tahlil qiladi. IMF, Jahon Banki, BMT va International Budget Partnership ma’lumotlari asosida
global tendensiyalar o‘rganilgan. Tadqiqotda moliyaviy boshqaruv axborot tizimlari, ochiq budjet portallari, blokcheyn
va sun’iy intellekt kabi vositalarning ahamiyati yoritilgan. Natijalar raqamlashtirish budjet shaffofligi va hisobdorligini
oshirishini ko‘rsatsa-da, uning samaradorligi institutsional va huquqiy omillarga ham bog‘liq ekanligi aniqlangan.
Библиографические ссылки
1. International Budget Partnership. Open Budget Survey 2023: Global Report. Washington, DC: IBP, 2024. https://
internationalbudget.org/open-budget-survey-2023
2. International Monetary Fund. Fiscal Transparency Handbook. Washington, DC: IMF, 2018.
3. World Bank. Financial Management Information Systems (FMIS) Database. Updated January 2026. Washington, DC:
World Bank. Available at: https://www.worldbank.org/en/topic/governance/brief/financial-management-informationsystems-
fmis
4. J. E. Alt and D. D. Lassen, “The Causes of Fiscal Transparency: Evidence from the U.S. States,” IMF Economic
Review (Springer), vol. 53, Special Issue, pp. 30–57, 2006. doi: 10.2307/30036021 https://www.imf.org/external/pubs/
ft/staffp/2006/03/pdf/alt.pdf
5. J.-L. Combes and T. Saadi Sedik, “Fiscal Transparency, Measurement and Determinants: Evidence from 27 Developing
Countries,” Journal of Economic Studies, vol. 2, no. 1, pp. 69–91, 2015.
6. R. Beetsma, X. Debrun, and R. Sloof, “The Political Economy of Fiscal Transparency and Independent Fiscal Councils,”
European Economic Review (Elsevier), vol. 145(C), 2022.
7. S. Ramos and J. Ellul, “Blockchain for Artificial Intelligence (AI): Enhancing Compliance with the EU AI Act through
Distributed Ledger Technology,” International Cybersecurity Law Review (Springer), vol. 5, pp. 1–20, 2024. doi:
10.1365/s43439-023-00107-9
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