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Budjet Tashkilotlarida Buxgalteriya Hisobi Va Hisobotini Xalqaro Standartlar Asosida Takomillashtirishdagi Muammolar Va Kamchiliklar

Author

Listed:
  • Ulug‘bek Xolmirzayev
  • Muyassar Xasanboyeva

Abstract

Mazkur maqolada budjet tashkilotlarida buxgalteriya hisobi va moliyaviy hisobot tizimini xalqaro standartlarasosida takomillashtirish jarayonida yuzaga kelayotgan muammo va kamchiliklar ilmiy jihatdan tahlil qilingan. Xususan,davlat sektorida qo‘llaniladigan xalqaro buxgalteriya standartlarining mazmuni, ularni milliy hisob tizimiga moslashtirishdagimetodologik tafovutlar hamda amaldagi hisob amaliyotining o‘ziga xos xususiyatlari yoritilgan.Tadqiqot davomida budjet tashkilotlarida asosan kassa usuliga tayangan holda hisob yuritilishi xalqaro standartlartalablariga to‘liq mos kelmasligi asoslab berilgan. Shuningdek, kadrlar salohiyatini yanada rivojlantirish, axborottexnologikinfratuzilmani takomillashtirish hamda normativ-huquqiy bazani yanada mukammallashtirish zarurati mavjudligianiqlangan.Maqolada xalqaro tajribaga tayangan holda hisoblash usuliga bosqichma-bosqich o‘tish, buxgalteriya mutaxassislariniqayta tayyorlash va hisob tizimini raqamlashtirish orqali mavjud masalalarni izchil hal etish bo‘yicha ilmiy asoslanganxulosalar va amaliy tavsiyalar ishlab chiqilgan

Suggested Citation

  • Ulug‘bek Xolmirzayev & Muyassar Xasanboyeva, 2026. "Budjet Tashkilotlarida Buxgalteriya Hisobi Va Hisobotini Xalqaro Standartlar Asosida Takomillashtirishdagi Muammolar Va Kamchiliklar," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(2), February.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:2:id:9138
    DOI: 10.5281/zenodo.18618029
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