BUDJET TASHKILOTLARIDA ISH HAQI VA UNGA TENGLASHTIRILGAN TO‘LOVLARNING BUXGALTERIYA HISOBI VA DAVLAT MOLIYAVIY NAZORATI
Keywords:
Kalit so‘zlar: budjet tashkiloti, ish haqi, ish haqi fondi, unga tenglashtirilgan to‘lovlar, buxgalteriya hisobi, budjet mablag‘lari, majburiy ajratmalar, moliyaviy intizom, davlat moliyaviy nazorati, ichki nazorat., Keywords: budgetary organization, wages, payroll fund, wage-equivalent payments, accounting, budget funds, mandatory contributions, financial discipline, state financial control, internal control.Abstract
Annotatsiya. Mazkur maqolada budjet tashkilotlarida ish haqi va unga tenglashtirilgan to‘lovlarni hisoblash, buxgalteriya hisobida aks ettirish hamda moliyalashtirishning o‘ziga xos jihatlari yoritilgan. Xodimlarga ish haqi, ustama, mukofot, kompensatsiya, ta’til puli va boshqa to‘lovlarni hisoblash tartibi, ulardan soliqlar hamda majburiy ajratmalarni ushlab qolish jarayonlari tahlil qilingan. Shuningdek, ish haqi fondidan maqsadli va samarali foydalanish ustidan davlat moliyaviy nazoratini tashkil etish, nazorat jarayonida uchraydigan kamchiliklar hamda ularning oldini olish masalalari ko‘rib chiqilgan. Ish haqi hisobining shaffofligi va ishonchliligini oshirish, moliyaviy intizomni mustahkamlash hamda zamonaviy axborot texnologiyalaridan foydalanishga qaratilgan ilmiy-amaliy takliflar ishlab chiqilgan.Abstract. This article examines the specific features of calculating, accounting for, and financing wages and wage-equivalent payments in budgetary organizations. It analyzes the procedures for calculating salaries, allowances, bonuses, compensation, vacation pay, and other employee benefits, as well as withholding taxes and mandatory contributions. The article also considers the organization of state financial control over the targeted and efficient use of payroll funds, common deficiencies identified during control procedures, and measures for their prevention. Scientific and practical recommendations are proposed to improve the transparency and reliability of payroll accounting, strengthen financial discipline, and promote the use of modern information technologies.
