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Buxgalteriya Hisobini Raqamlashtirish Sharoitida Moliyaviy Nazorat Tizimini Takomillashtirish

Author

Listed:
  • Kunduz Igamberdieva
  • Marjona O‘razova

Abstract

Mazkur maqolada buxgalteriya hisobini raqamlashtirish sharoitida moliyaviy nazorat tizimini takomillashtirishmasalalari tahlil qilinadi. Raqamli texnologiyalar, avtomatlashtirilgan hisob tizimlari, elektron hujjat aylanishi va real vaqtrejimidagi monitoring vositalarining buxgalteriya amaliyotiga joriy etilishi moliyaviy axborotning tezkorligi, aniqligi vashaffofligini oshirishga xizmat qilayotgani yoritiladi. Tadqiqotda moliyaviy nazoratning an’anaviy shakllaridan raqamli nazoratmexanizmlariga o‘tish jarayonidagi tashkiliy, texnologik va uslubiy omillar ko‘rib chiqiladi. Shuningdek, ichki nazorat, auditizlari, risklarni erta aniqlash va boshqaruv qarorlarini qabul qilishda raqamli platformalarning ahamiyati asoslab beriladi.Transport yo‘nalishidagi oliy ta’lim va xo‘jalik yurituvchi subyektlar misolida buxgalteriya hisobi tizimini raqamlashtirishmoliyaviy intizomni mustahkamlash, hisobot sifatini oshirish hamda nazorat samaradorligini kuchaytirishning muhim omiliekanligi xulosa qilinadi.

Suggested Citation

  • Kunduz Igamberdieva & Marjona O‘razova, 2026. "Buxgalteriya Hisobini Raqamlashtirish Sharoitida Moliyaviy Nazorat Tizimini Takomillashtirish," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4, March.
    • Handle: RePEc:teu:ged000:v:4:y:2026:id:9634
    DOI: 10.5281/zenodo.19276524
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