BUDJET TASHKILOTLARIDA BUDJET HISOBINING STANDARTLARIGA MUVOFIQ MOLIYAVIY NATIJALAR HISOBINI YURITILISH TARTIBINI TAKOMILLASHTIRISH
Ключевые слова:
Kalit so‘zlar: budjet tashkiloti, budjet hisobi, budjet hisobi standartlari, moliyaviy natijalar, daromadlar, xarajatlar, moliyaviy hisobot, hisob siyosati, ichki nazorat, shaffoflik, raqamlashtirish., Keywords: budgetary organization, budget accounting, public sector accounting standards, financial results, revenues, expenses, financial statements, accounting policy, internal control, transparency, digitalization.Аннотация
Annotatsiya. Ushbu maqolada budjet tashkilotlarida moliyaviy natijalar hisobini budjet hisobi standartlari talablariga muvofiq yuritishning amaldagi tartibi o‘rganilgan. Moliyaviy natijalarni shakllantirish, daromad va xarajatlarni tan olish, hisobvaraqlarda aks ettirish hamda moliyaviy hisobotlarda haqqoniy taqdim etish bilan bog‘liq muammolar tahlil qilingan. Budjet mablag‘lari, budjetdan tashqari tushumlar va boshqa moliyaviy manbalar bo‘yicha hisob axborotlarining shaffofligi hamda ishonchliligini oshirish masalalariga alohida e’tibor qaratilgan. Shuningdek, hisob jarayonlarini raqamlashtirish, ichki nazorat tizimini kuchaytirish va moliyaviy natijalar to‘g‘risidagi axborotlarning tahliliy imkoniyatlarini kengaytirishga qaratilgan ilmiy-amaliy takliflar ishlab chiqilgan. Taklif etilgan tavsiyalar budjet tashkilotlarida hisob siyosatini takomillashtirish, moliyaviy intizomni mustahkamlash va boshqaruv qarorlarining samaradorligini oshirishga xizmat qiladi.
Abstract. This article examines the current procedure for accounting for financial results in budgetary organizations in accordance with public sector accounting standards. It analyzes issues related to the formation of financial results, recognition of revenues and expenses, their recording in accounting accounts, and fair presentation in financial statements. Particular attention is given to improving the transparency and reliability of accounting information concerning budgetary funds, extra-budgetary revenues, and other financial sources. The article also develops scientific and practical proposals aimed at digitalizing accounting processes, strengthening the internal control system, and expanding the analytical value of information on financial results. The proposed recommendations contribute to improving accounting policies, enhancing financial discipline, and increasing the effectiveness of management decisions in budgetary organizations.
