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Budjet Tashkilotlarida Budjetdan Tashqari Mablag‘Lar Hisobi Va Ichki Auditni Takomillashtirish

Author

Listed:
  • Maftuna Muxtorova

Abstract

Ta’lim va sog‘liqni saqlash kabi davlat budjetidan mablag‘ oluvchi tashkilotlarda budjetdan tashqari mablag‘larhisobini yuritish va ichki audit mexanizmi muhim ahamiyatga ega. Ushbu maqolada O‘zbekistonda 2024–2025-yillardabudjet tashkilotlarida budjetdan tashqari mablag‘lar hisobiga oid amaliyot tahlil qilinadi. Shu bilan birga, ichki audit tiziminitakomillashtirishga yo‘naltirilgan metodologik yondashuvlar hamda boshqaruvni takomillashtirish bo‘yicha takliflar ishlabchiqiladi. Nazariy jihatdan davlat budjeti va budjet tizimi bo‘yicha qabul qilingan normativ-huquqiy hujjatlar tahlil qilinib,amaliy misollar orqali mavjud bo‘shliqlar va xatarlar aniqlanadi. Tadqiqot natijalari tashkilotlarda budjetdan tashqarimablag‘larning nazorati, hisob yuritilishi va ichki audit tashkiliy mexanizmining samaradorligini oshirishga yo‘naltirilgantakliflarni o‘z ichiga oladi. Ushbu tadqiqot davlat boshqaruvi va moliyaviy nazorat sohasidagi ilmiy-amaliy masalalargahissa qo‘shadi.

Suggested Citation

  • Maftuna Muxtorova, 2025. "Budjet Tashkilotlarida Budjetdan Tashqari Mablag‘Lar Hisobi Va Ichki Auditni Takomillashtirish," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(11), November.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:11:id:7811
    DOI: 10.5281/zenodo.17580519
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