Ключевые слова
Аннотация
Mazkur tezisda Yevropa mamlakatlari tajribasi asosida davlat moliyaviy nazorat tizimining zamonaviy institutsional va funksional modeli chuqur tahlil qilinadi hamda O‘zbekiston Respublikasida ushbu tizimni takomillashtirishning ustuvor yo‘nalishlari ilmiy jihatdan asoslab beriladi. Tadqiqot doirasida davlat ichki moliyaviy nazorati (Public Internal Financial Control – PIFC) konsepsiyasi, oliy audit institutlari faoliyati, ichki va tashqi auditning o‘zaro integratsiyasi, riskga asoslangan audit metodologiyasi, natijadorlik (performance audit) auditi, komplayens nazorati hamda raqamli monitoring mexanizmlarining samaradorligi tizimli yondashuv asosida o‘rganiladi.
Tahlilda Yevropa Ittifoqi mamlakatlarida qo‘llanilayotgan moliyaviy nazorat mexanizmlari, xususan byudjet intizomini ta’minlash, fiskal shaffoflikni oshirish va korrupsiya xavfini kamaytirishga qaratilgan innovatsion yondashuvlar yoritiladi. Shuningdek, INTOSAI tamoyillari, Yevropa Ittifoqining PIFC modeli, oliy audit institutlarining parlament oldidagi hisobotdorlik mexanizmlari hamda raqamlashtirilgan audit platformalarining afzalliklari tahlil qilinadi.
Библиографические ссылки
INTOSAI. (2019). ISSAI Framework of Professional Pronouncements (IFPP). Vienna: INTOSAI.
European Commission. (2015). Public Internal Financial Control (PIFC) Policy Paper. Brussels: European Union.
European Court of Auditors. (2023). Annual Report on the Implementation of the EU Budget. Luxembourg.
OECD. (2022). Public Financial Management and Budget Oversight in OECD Countries. Paris: OECD Publishing.
World Bank. (2021). Public Expenditure and Financial Accountability (PEFA) Handbook. Washington, DC.
International Monetary Fund. (2019). Fiscal Transparency Handbook. Washington, DC: IMF.
National Audit Office. (2022). Guide to Value for Money Auditing. London.
Bundesrechnungshof. (2021). Annual Report to the Federal Parliament. Bonn.
Cour des comptes. (2022). Public Finance and Performance Audit Report. Paris.
O‘zbekiston Respublikasi Hisob palatasi. (2023). Davlat byudjeti ijrosi to‘g‘risida hisobot. Toshkent.
O‘zbekiston Respublikasi Iqtisodiyot va moliya vazirligi. (2023). O‘zbekiston Respublikasi Davlat byudjeti to‘g‘risida ma’lumotlar to‘plami. Toshkent.
Birlashgan Millatlar Tashkiloti. (2020). Public Sector Accountability and Transparency Framework. New York.