MOLIYAVIY HISOBOTLAR ISHONCHLILIGINI SHAKLLANTIRISHDA BUXGALTERIYA HISOBI MEXANIZMLARINING AHAMIYATI
DOI:
https://doi.org/10.5281/zenodo.18103258Ключевые слова:
moliyaviy hisobotlar ishonchliligi, buxgalteriya hisobi, buxgalteriya mexanizmlari, ichki nazorat tizimi, audit mexanizmlari, normativ-huquqiy tartibga solish, buxgalteriya axborot tizimlari, xalqaro moliyaviy hisobot standartlari, korporativ boshqaruv, xorijiy tajriba.Аннотация
Ushbu maqolada moliyaviy hisobotlar ishonchliligini shakllantirishda buxgalteriya hisobi mexanizmlarining
ahamiyati ilmiy-nazariy va amaliy jihatdan tadqiq etilgan. Tadqiqotda moliyaviy hisobotlar ishonchliligiga ta’sir etuvchi
asosiy buxgalteriya mexanizmlari — normativ-huquqiy tartibga solish, ichki nazorat tizimi, audit mexanizmlari, buxgalteriya
axborot tizimlari hamda kadrlar malakasi masalalari yoritilgan. Maqolada xorijiy olimlarning moliyaviy hisobotlar sifati va
ishonchliligini ta’minlashga doir ilmiy qarashlari tahlil qilinib, Yevropa va boshqa rivojlangan mamlakatlar tajribasi asosida
buxgalteriya hisobi mexanizmlarining samaradorligi ochib berilgan. Shuningdek, xalqaro moliyaviy hisobot standartlari
va korporativ boshqaruv mexanizmlarining hisobot ishonchliligini oshirishdagi roli asoslab berilgan. Tadqiqot natijasida
moliyaviy hisobotlar ishonchliligini ta’minlashga qaratilgan ilmiy xulosalar va amaliy tavsiyalar shakllantirilgan.
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