DAVLAT ICHKI MOLIYAVIY NAZORATI TIZIMINI TASHKIL ETISHNING XORIJ TAJRIBALARI (MDH DAVLATLARI MISOLIDA)

Shohrux Xaydarov

doi:10.5281/zenodo.1234567

Keywords

davlat ichki moliyaviy nazorati, ichki audit, moliyaviy nazorat tizimi, byudjet intizomi, riskka asoslangan yondashuv, raqamlashtirilgan nazorat, davlat moliyasi, moliyaviy shaffoflik, institutsional mustaqillik, MDH davlatlari tajribasi, audit samaradorligi, davlat moliyaviy boshqaruvi.

Abstract

Ushbu tezisda Mustaqil Davlatlar Hamdo‘stligi (MDH) mamlakatlarida davlat ichki moliyaviy nazorati tizimini tashkil etish va modernizatsiya qilishning asosiy yo‘nalishlari tahlil qilinadi. Tadqiqotda an’anaviy markazlashgan moliyaviy nazoratdan riskka asoslangan, natijaga yo‘naltirilgan ichki audit modeliga o‘tish jarayonining o‘ziga xos xususiyatlari yoritib beriladi. Shuningdek, raqamli texnologiyalarni joriy etish, ichki auditning institutsional mustaqilligi hamda kadrlar salohiyatining nazorat tizimi samaradorligiga ta’siri asoslab beriladi. Tezis natijalari MDH davlatlari tajribasi asosida O‘zbekiston sharoitida davlat ichki moliyaviy nazoratini takomillashtirish bo‘yicha ilmiy-amaliy xulosalar ishlab chiqishga xizmat qiladi.

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