BUDJET TASHKILOTLARIDA BUXGALTERIYA HISOBINI TASHKIL ETISH VA FAOLIYATINI RIVOJLANTIRISH
Ключевые слова:
Kalit so’zlar: Buxgalteriya hisobi, budjet tashkilotlari, moliyaviy boshqaruv, shaffoflik, raqamli buxgalteriya, elektron hujjatlar, avtomatlashtirilgan tizimlar, davlat moliyasi., Keywords: Accounting, budgetary organizations, financial management, transparency, digital accounting, electronic documents, automated systems, public finance.Аннотация
Annotatsiya. Budjet tashkilotlarida buxgalteriya hisobi davlat moliyaviy resurslarini samarali boshqarish va shaffoflikni ta’minlashda muhim ahamiyatga ega. Ushbu maqolada budjet tashkilotlarida buxgalteriya hisobi tizimining asosiy tamoyillari, huquqiy asoslari va ularni takomillashtirish yo’nalishlari ko’rib chiqiladi. Shuningdek, faoliyatni rivojlantirish uchun zamonaviy texnologiyalarni joriy etish, raqamli buxgalteriya tizimlarini qo’llash va xalqaro tajribani tatbiq etish imkoniyatlari o’rganilgan. Maqolada moliyaviy hisobda ochiqlik va samaradorlikka erishish yo’llari, davlat moliyasi boshqaruvini optimallashtirish masalalari yoritilgan. Xususan, elektron hujjatlar almashinuvi, avtomatlashtirilgan buxgalteriya dasturlarining roli va ularning kelgusidagi ahamiyati tahlil qilinadi.
Abstract. Accounting in budget organizations plays a crucial role in the effective management of public financial resources and ensuring transparency. This article examines the fundamental principles of accounting systems in budget organizations, their legal frameworks, and areas for improvement. Additionally, the study explores opportunities for advancing operations through the introduction of modern technologies, the implementation of digital accounting systems, and the application of international best practices. The article highlights methods to achieve transparency and efficiency in financial reporting and addresses the optimization of public financial management. Special emphasis is placed on electronic document exchange, the role of automated accounting software, and their future significance.
