Ключевые слова
Аннотация
Tezisda korxona darajasidagi moliyaviy menejment va strukturalashtirilgan moliyaviy hisobot jarayonlarini yagona raqamli platforma asosida integratsiyalash masalasi tadqiq etilgan. Tadqiqotda qiyosiy-institutsional tahlil usulidan foydalanilgan holda AQShning elektron hisobot va qidiruv tizimi (SEC EDGAR) hamda XBRL standarti, Niderlandiyaning yagona biznes hisoboti dasturi (SBR), Yaponiyaning moliyaviy hisobot ustidan ichki nazorat tizimi (J-SOX) hamda Yevropa Ittifoqining yagona elektron format (ESEF) talabi o'rganilgan. Tahlil natijasida samarali integratsiya moliyaviy hisobotni tayyorlash, ichki nazorat va tashqi nazorat organlariga taqdim etishni alohida-alohida emas, balki yagona taksonomiya va ma'lumot almashinuvi konturi doirasida bog'lash zarurligi asoslangan. Muallif tomonidan O'zbekiston sharoiti uchun besh qatlamli platforma arxitekturasi, uni bosqichma-bosqich joriy etish yo'l xaritasi va samaradorlikni baholash indikatorlari tizimi taklif etilgan.
Библиографические ссылки
O'zbekiston Respublikasi Prezidentining 2020-yil 5-oktabrdagi PF-6079-son Farmoni bilan tasdiqlangan «Raqamli O'zbekiston — 2030» strategiyasi. — Toshkent, 2020.
U.S. Securities and Exchange Commission. EDGAR Filer Manual and XBRL Rules. — Washington, D.C.: SEC, 2023.
SBR-Nederland. Standard Business Reporting: Programme Overview. — Den Haag: Logius, 2023.
Financial Services Agency of Japan. Internal Control Report System (J-SOX): Implementation Guidance. — Tokyo: FSA, 2023.
European Securities and Markets Authority. European Single Electronic Format (ESEF) Reporting Manual. — Paris: ESMA, 2023.
IFRS Foundation. IFRS Taxonomy and XBRL Reporting Guide. — London: IFRS Foundation, 2024.