THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF IMPROVING CONTROL MECHANISMS TO ENSURE TARGETED SPENDING OF STATE BUDGET FUNDS
DOI:
https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp200-206Abstract
This article examines the theoretical and methodological foundations for improving control mechanisms over the targeted use of public budget funds. The study analyzes the role of budget control within the public financial management system, as well as modern approaches and international best practices. Furthermore, key challenges hindering the efficient use of budget resources in Uzbekistan are identified, and scientifically grounded recommendations are proposed to address them. The findings highlight the importance of implementing risk-based approaches, digital technologies, big data analytics, and public oversight mechanisms in strengthening budget control systems. The practical significance of the study lies in enhancing the efficiency of public financial management and reinforcing fiscal discipline
Keywords:
state budget budget control targeted use public finance control mechanisms risk-based approach digitalization transparency public oversight efficiencyReferences
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