G‘AZNACHILIKDA PUL OQIMLARI USTIDAN KOMPLEKS MONITORINGNI TAKOMILLASHTIRISH: SHARTNOMALAR VA TO‘LOVLAR NAZORATINI RAQAMLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.21167308Ключевые слова:
g‘aznachilik pul oqimlari monitoringi, raqamli g‘aznachilik, shartnomalarga muvofiqlik, to‘lovlarni tekshirish, elektron hisobvaraq-fakturalarni ro‘yxatdan o‘tkazish, SEM–AHP, O‘zbekiston.Аннотация
Mazkur tadqiqot o‘lchanayotgan nazorat standartlarini belgilaydi hamda moliyaviy
operatsiyalarning ro‘yxatdan o‘tkazilishi va tekshirilishiga ta’sir ko‘rsatuvchi omillarni tahlil qiladi. G‘aznachilik
bo‘linmalarida shartnomalarni ro‘yxatdan o‘tkazish va to‘lovlarni nazorat qilishning samarali monitoringi
raqamli integratsiya hamda institutsional omillar ta’siriga sezilarli darajada bog‘liq. Ushbu tadqiqotning
maqsadi O‘zbekiston g‘aznachilik tizimida kompleks g‘aznachilik monitoringi darajasi va uning beshta
yo‘nalishini, ya’ni shartnomalarga muvofiqlik, to‘lovlarni tekshirish, elektron hisobvaraq-fakturalarni ro‘yxatdan
o‘tkazish, huquqiy javobgarlik va xavflarni nazorat qilishni aniqlashdan iborat. Tadqiqotning asosiy vazifasi
g‘aznachilik xodimlarining davlat moliyasi mutaxassislari sifatidagi xizmat faoliyati davomida nazorat vazifalari
va raqamli monitoring amaliyotlari haqidagi qarashlarini o‘rganishdan iborat bo‘ldi. Tadqiqotda to‘rtta takroriy
bosqichni, ya’ni muammoni aniqlash, mezonlarni ishlab chiqish, AHP asosida ustuvorliklarni belgilash va SEM
yordamida validatsiya qilishni o‘z ichiga olgan aralash usullar dizaynidan foydalanildi. Tanlangan g‘aznachilik
bo‘linmalaridan tadqiqotda ishtirok etgan g‘aznachilik mutaxassislari maqsadli ravishda tanlab olindi va raqamli
transformatsiyadan oldin hamda keyin olgan institutsional ko‘maklari, shuningdek, pul oqimlarini monitoring
qilish jarayonida qo‘llagan strategiyalari haqidagi fikrlarini aniqlash maqsadida so‘rovdan o‘tkazildi. Natijalar
ushbu tadqiqotda qabul qilingan raqamli monitoring modeli tinglovchi-xodimlarning tahliliy jarayonda faol ishtirok
etishiga yetarli darajada imkon yaratgani va ularda muvofiqlik bo‘yicha xabardorlikni oshirganini ko‘rsatadi.
Natijada ishlab chiqilgan SEM–AHP modeli ma’lumotlarga yaxshiroq mos kelib, SEM–AHP asosining tarkibiy
validligini tasdiqlovchi dalillarni taqdim etdi. Tadqiqot natijalari va ularning g‘aznachilik bo‘linmalaridagi monitoring
amaliyotlarini takomillashtirishdagi ahamiyati muhokama qilindi. Ushbu tadqiqot g‘aznachilik xodimlarining
monitoring kompetensiyasi va kasbiy rivojlanishini takomillashtirish bo‘yicha bir qator amaliy-institutsional
tavsiyalarni taqdim etadi. Mazkur tavsiyalar bo‘lajak g‘aznachilik mutaxassislarining nazorat faoliyati sifatini
oshirishga qaratilgan.
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