By Decree of the President of the Republic of Uzbekistan PQ-4400 dated July 23, 2019 ”On measures to increase the popularity of microfinance services“, the Central Bank of the Republic of Uzbekistan was entrusted with the task of developing a “national strategy for increasing financial popularity”, which provides for expanding the popularity of financial services and increasing the level of financial literacy of business entities, consumer protection in the provision of financial services. The Central Bank of the Republic of Uzbekistan has developed a national strategy to increase the popularity of financial services for 2021-2023. In this strategy, special emphasis is placed on the issues of entrepreneurship development in the country, income growth, and improving financial literacy of the population as an important tool for poverty reduction. It follows from this that in this monographic study, the issues of improving financial literacy of the population have been scientifically and methodically analyzed and practical suggestions and recommendations have been developed.

This article describes the economic importance of developing strategic financial decisions in ensuring the financial sustainability of enterprises. Financial decision-making is analyzed using the example of joint-stock companies aimed at increasing the efficiency of capital use. A scientific proposal and practical recommendations for improving the mechanism for making financial decisions have been formulated.

The article discusses a strategy for improving the financial condition of the enterprise, proposes measures to improve the financial condition of the enterprise and the introduction of a management system analysis.

This article addresses the implementation of financial control in budgetary organizations of Uzbekistan, the enhancement of the efficiency in the use of budgetary resources, and the improvement of financial audit services. Based on the Fiscal Strategy of the Republic of Uzbekistan for 2025-2027, this scientific study focuses on reforming the public finance system, adhering to the principles of efficient use of budget expenditures, strengthening fiscal responsibility and accountability, ensuring budget transparency, and managing fiscal risks.

The article analyzes the role of international financial institutions in financing innovative projects and their implementation. The strategy, financial instruments, and technical assistance of such large financial institutions as the World Bank, the Asian Development Bank, and the International Monetary Fund in supporting innovations will be highlighted. At the same time, the effectiveness of cooperation with international institutions based on the experience of the CIS countries, in particular Uzbekistan, will also be considered. The article provides an in-depth analysis based on the views of scientists, practical examples, existing problems, and promising proposals.

This study investigates the impact of Environmental, Social, and Governance (ESG) disclosure on bank profitability and market value in Uzbekistan an underexplored emerging economy in Central Asia undergoing rapid financial and sustainability reforms. Using a panel dataset of 22 commercial banks from 2015 to 2024, we construct a hand-collected ESG disclosure index through systematic content analysis of annual and sustainability reports, supplemented by financial data from the Central Bank of Uzbekistan. Net profit margin serves as the primary measure of profitability, while Tobin’s Q and market capitalization proxy for market value. Employing fixed effects, random effects, and System Generalized Method of Moments (GMM) estimators to address endogeneity and unobserved heterogeneity, we find that higher ESG disclosure is significantly associated with improved bank profitability. Notably, this relationship is driven almost exclusively by the governance (G) pillar, while environmental (E) and social (S) disclosures show no statistically significant effects highlighting the context-specific materiality of ESG dimensions in transitional economies. Robustness checks, including lagged specifications, sub-sample analyses by ownership type, and alternative ESG measures, confirm the reliability of our findings. The results suggest that in Uzbekistan’s institutional environment characterized by ongoing corporate governance reforms and nascent green finance infrastructure transparency in board oversight, risk management, and anti-corruption mechanisms enhances operational efficiency and stakeholder trust, thereby boosting net margins. Our study contributes to the limited literature on ESG-finance linkages in Central Asia and challenges universalist assumptions about ESG materiality by demonstrating that governance remains the most financially relevant pillar in early-stage reform contexts. The findings carry important implications for regulators, bank managers, and international investors: prioritizing credible governance disclosure offers a strategic pathway to both financial performance and market legitimacy. As Uzbekistan advances its National Strategy for Green Economy Development, this research provides empirical grounding for sequenced, institutionally attuned ESG integration in the banking sector.

In this article analyzes the conceivable outcomes of financial monitoring as a strategy of viable administration of the financing framework of higher education institutions, ways to assist move forward the financing of the higher education system by implies of present day disobedient.

This article describes the importance of insurance companies in the
development of the national economy. Practical data on financial transactions carried out by
insurance companies is analyzed. Foreign experience in the development of investment activities
of insurance companies has been studied. Conclusions and proposals for improving the activities
of insurance companies are formulated

The purpose of this study is to consider current issues of industrial policy in Uzbekistan. Scientifically analyzes the current situation (statistics, analysis), processes (practical reforms, legislation) and prospects (strategy, proposals) in the direction of localization and import substitution in the oil and gas industry, formulates proposals. The article describes problem situations and ways to solve them using the example of localization and reduction of imports of JSC “Uzbekneftegaz”.

The article analyzes the development of insurance companies in the digital economy, changes in their business processes, the introduction of digital and financial technologies in the industry, as well as the competitive advantages they provide to companies.

Modern financial science pays considerable attention to the study of the impact of fiscal policy on social development. The quality and timeliness of decision-making on the formation and implementation of budget policy affect the balance of public finances, the level of effectiveness of state regulation of socio-economic processes. Budgetary policy affects the effectiveness of financial and economic transformations in the public finance system, provides financing for the structural restructuring of the economy, stimulating the development of its priority sectors, accelerating the intensification of production and the level of development of society.

This article examines the formation of local budgets as an important stage of the financial strategy. At the same time, an analysis of the formation of income and expenses of the local budget of the Jizzakh region for 2024 was carried out. Proposals were made to improve the efficiency of local government bodies in the formation of the local budget.

The aim of this study is to develop a phased model for the gradual formation of an alternative finance ecosystem in Uzbekistan, taking into account the country’s existing financial market infrastructure, institutional capacity, and available alternative finance instruments. To achieve this objective, the study adopts a predominantly qualitative approach. The analysis results in the formulation of key policy directions and implementation stages for the development of an alternative finance ecosystem in the country. In particular, the study outlines the establishment of an institutional foundation to support alternative finance, the design of a human capital development strategy and the enhancement of awareness in the field of Islamic finance, the phased introduction of Islamic capital market instruments and the preparation and sequencing of development programs.

The article discusses a set of key indicators that enable continuous monitoring of credit risks and provide early warning about the level of risk (low, medium, and high). Credit risks, when exceeding a threshold value established under a specific scenario, may cause serious damage to the bank’s reputation or result in financial losses that hinder the timely implementation of the bank’s strategy. The limit values of the key risk indicators, which must not be breached by the bank, are defined, and when approaching the established thresholds, measures should be taken to mitigate credit risk. The article also reflects on significant risks that the bank is willing to accept or intends to reject in order to achieve its business objectives. There are also scientific proposals and conclusions on the process of developing risk-appetite and risk profile indicators, a set of mechanisms and systems.

This article considers the methodology for assessing the effectiveness of innovative activities at telecommunications enterprises in Uzbekistan. The main indicators taken into account in the methodology are the level of innovation activity, economic and social results from innovation. The methodology will assess the effectiveness of innovation activities and determine the directions for further improvement.

The article examines the meaning of the term solvency, "recovery"; highlights the features of the process of improving and rehabilitating the solvency of enterprises in the context of innovative development of the economy, the characteristic features of solvency and monetary liquidity and the prevention of factors affecting their stability and acceleration of the turnover of liquid payments.

In recent years, strategies and programs aimed at poverty reduction have been developed in Uzbekistan, with the goal of improving the living standards and quality of life for the population in various regions. This article is dedicated to studying the effective impact of digital technologies on poverty reduction in Uzbekistan. To conduct this research, the "From Poverty to Prosperity"(2024) program was adopted. The analysis results show that digital technologies have a positive impact on poverty reduction. At the conclusion of the study, a model to enhance the impact of digital technologies on poverty reduction was proposed. The aim is to improve the quality of public services in poverty reduction by developing human resources, reforming the labor market, implementing modern forms of employment, and widely introducing decent labor standards based on international standards.

This article examines the formation of local budgets as an important stage of the financial strategy. At the same time, an analysis of the formation of income and expenses of the local budget of the Jizzakh region for 2024 was carried out. Proposals were made to improve the efficiency of local government bodies in the formation of the local budget.

In this article, the effective collection of tax debts is essential to maintain a stable financial environment and ensure government revenues. Studies the strategy of improving the mechanism for charging tax debts in tax authorities. Having studied existing practices, legal framework and technological solutions, this study aims to offer effective ways to improve the recovery of tax obligations. In addition, the formation of trust and perception in justice and the use of effective coercive measures also increase compliance theoretical and practical aspects have been highlighted the trends in the development of relationships.