DAVLAT SEKTORI MOLIYAVIY HISOBOTINI XALQARO STANDARTLAR ASOSIDA TAKOMILLASHTIRISH

Abstract

Annotatsiya. Mazkur maqolada davlat sektorida moliyaviy hisobot tizimini xalqaro standartlar asosida takomillashtirishning nazariy, uslubiy va amaliy jihatlari tadqiq etilgan. Davlat sektori uchun buxgalteriya hisobining xalqaro standartlari — IPSAS talablarini milliy hisob va hisobot tizimiga bosqichma-bosqich joriy etishning zarurati hamda uning davlat moliyasini boshqarishdagi ahamiyati yoritilgan. Xususan, hisoblash usuliga asoslangan hisob tizimini rivojlantirish, davlat aktivlari va majburiyatlarini to‘liq tan olish va baholash, konsolidatsiyalashgan moliyaviy hisobotlarni shakllantirish, moliyaviy axborotning shaffofligi, ishonchliligi va taqqoslanuvchanligini oshirish masalalari ko‘rib chiqilgan. Shuningdek, xalqaro standartlarni joriy etish jarayonida yuzaga keladigan tashkiliy-uslubiy, axborot-texnologik va kadrlar bilan bog‘liq muammolar tahlil qilingan. Davlat sektori moliyaviy hisobotini raqamlashtirish, davlat moliyasini boshqarish axborot tizimlarini integratsiyalash, davlat aktivlari va majburiyatlarining elektron reyestrini rivojlantirish hamda buxgalteriya xodimlarining IPSAS bo‘yicha professional kompetensiyalarini oshirish yuzasidan takliflar ishlab chiqilgan.

Abstract. This article examines the theoretical, methodological, and practical aspects of improving public sector financial reporting based on international standards. The study considers the necessity and significance of the gradual implementation of International Public Sector Accounting Standards (IPSAS) into the national accounting and financial reporting system. Particular attention is paid to the development of accrual-based accounting, comprehensive recognition and measurement of public sector assets and liabilities, preparation of consolidated financial statements, and improvement of the transparency, reliability, and comparability of financial information. The article analyzes organizational, methodological, information technology, and human resource challenges associated with the transition to international standards. It also substantiates the importance of digitalizing public sector financial reporting, integrating public financial management information systems, improving electronic registers of public assets and liabilities, and strengthening the professional competencies of accounting personnel in the application of IPSAS. The study proposes directions for further improving public sector financial reporting in order to enhance the quality of public financial management, strengthen accountability, and increase the transparency and reliability of financial information.