IMPROVING FINANCIAL CONTROL AND INTERNAL AUDIT SERVICES IN BUDGETARY ORGANIZATIONS
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss9-pp149-159Abstract
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.
Keywords:
budget budget revenues budget expenditures budget deficit balanced budget budget control state financial control financial audit budget process participants in the budget processReferences
Abdulazizovich, A.A. et al. (2022). Oliy ta’lim muassasalarida teхnologiyalarni tijoratlashtirish muammolari va yechimlari. Ta'lim va rivojlanish tahlili onlayn ilmiy jurnali, 2(10), 16–19.
Aхmedov, O. (2022). Бюджeт тaшкилoтлapидa дaвлaт мoлиявий нaзopaти тизимини тaкoмиллaштиpиш. Scientific progress, 3(1), 848–856.
Fayozovich, X. F. (2024). Byudjet mablag‘laridan foydalanish samaradorligini oshirish ustidan moliyaviy nazoratning roli. Pedagogical sciences and teaching methods, 3(29), 127–130.
Latipova, N. (2024). Davlat moliyaviy nazorati va ichki audit xizmatini transformatsiya qilishning fundamental asoslari masalalarining yoritilishi. Innovative Development in Educational Activities, 3(4), 197–200.
O‘zbekiston Respublikasi Prezidenti Farmoni (2020). PF–5992-sonli “2020-2025 yillarga mo‘ljallangan O‘zbekiston Respublikasining bank tizimini isloh qilish strategiyasi to‘g‘risida”.
O‘zbekiston Respublikasi Prezidenti Farmoni (2023). PF-58-sonli “O‘zbekiston-2030” strategiyasini tasdiqlash to‘g‘risida”. 11-sentyabr 2023.
O‘zbekiston Respublikasi Vazirlar Mahkamasi Qarori (2020). 2020–2024 yillarda O‘zbekiston Respublikasining davlat moliyasini boshqarish tizimini takomillashtirish strategiyasini tasdiqlash to‘g‘risida 506-son qaror.
Sirojiddinova, Z.X. (2010). O‘zbekiston Respublikasi byudjet tizimi. Darslik. O‘zbekiston Respublikasi Bank-moliya akademiyasi. Toshkent: infoCOM.UZ MCHJ nashriyoti.
Temirov, M. (2023). Davlat moliyaviy nazorati faoliyatiga ichki audit xizmatlarining ta’siri. Iqtisodiyot va taʼlim, 24(5), 92–98.
Tursunova, M.R. (2019). Moliya va soliqlar (soliqlar va soliqqa tortish). O‘quv qo‘llanma. Toshkent.
Xasanov, B.A., va boshqalar (2023). Moliya va soliqlar. Darslik. Prof. B.A.Xasanov tahriri ostida. Toshkent: Iqtisodiyot dunyosi.
Xayriddinov, Sh. B., Mengliboyev, S. T. (2023). Byudjet muassasalarida moliyaviy resurslardan samarali foydalanishni o’ziga xos usullari. Research Focus, 2(12), 27–32.
Xudoyqulov, S. K. (2020). Moliya va soliqlar. Darslik. Toshkent: Iqtisodiyot.
Абдувохидов, A., Кадырова, D., & Обилов, M. (2023). Пути совершенствования доходной базы местных бюджетов в Узбекистане. Экономическое развитие и анализ, 1(1), 4–12. Извлечено от https://inlibrary.uz/index.php/eitt/article/view/44627
Абдувохидов, А., & Маткулиева, С. (2023). Совершенствование теоретических основ повышения эффективности бюджетной политики. Экономическое развитие и анализ, 1(8), 5–19.
Абдуллаевич, Қ. М. (2023). Хуфиёнa иқтисoдиёт шapoитидa дaвлaт мoлиявий нaзopaти вa уни тaкoмиллaштиpиш йўнaлишлapи. World scientific research journal, 21(1), 248–259.
Абдурахманов, К. (2023). Бюджeт тaшкилoтлapидa мoлиявий нaзopaт фaoлияти тaҳлили. Iqtisodiy Taraqqiyot Va Tahlil, 1(6), 116–120.
Волков, А. Ю., & Волков, М. А. (2014). О подходах к исторической периодизации финансового контроля. Статистика и экономика, 6-2. URL: https://cyberleninka.ru/article/n/o-podhodah-k-istoricheskoy-periodizatsii-finansovogo-kontrolya
Мeҳмoнoв, С. У. (2015). Бюджeт тaшкилoтлapидa ички aудит фaoлиятининг нaзapий ҳaмдa aмaлий жиҳaтлapи. Экoнoмикa и финaнсы (Узбeкистaн), 10, 52–57.
Хакимов, Н. Н. (2021). Мoлиявий нaзopaтни тaкoмиллaштиpиш мeхaнизмлapидaн сaмapaли фoйдaлaниш oмиллapи. Интepнaукa, 17(4), 76–77.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
