BUDJET TASHKILOTLARIDA BUXGALTERIYA HISOBINI TASHKIL ETISH MASALALARI

Asrorov Dalerjon Zafarovich

O‘zbekiston respublikasi Bank moliya akademiyasi
Xalqaro bank ishi fakulteti
Davlat moliyaviy nazorati va auditi(MSc)
mutaxassisligi talabasi

E-mail: Asrorovd@gmail.com

Annotatsiya: Mazkur maqolada budjet tashkilotlarida buxgalteriya hisobini tashkil etishning nazariy va amaliy jihatlari tadqiq etilgan. Budjet tashkilotlarida moliyaviy-xo‘jalik operatsiyalarini buxgalteriya hisobida to‘g‘ri va o‘z vaqtida aks ettirish, budjet mablag‘laridan maqsadli hamda samarali foydalanishni ta’minlashda buxgalteriya hisobining o‘rni va ahamiyati yoritilgan. Shuningdek, budjet tashkilotlarida hisob siyosatini shakllantirish, moliyaviy hisobotlarni tuzish, hisob-kitoblarni yuritish, aktiv va majburiyatlarni hisobga olish jarayonlarida uchraydigan muammolar tahlil qilingan. Buxgalteriya hisobini raqamlashtirish, zamonaviy axborot texnologiyalaridan foydalanish, hisob ma’lumotlarining shaffofligi va ishonchliligini oshirish hamda ichki nazorat mexanizmlarini takomillashtirish bo‘yicha ilmiy-amaliy taklif va tavsiyalar ishlab chiqilgan.

Kalit so‘zlar: budjet tashkilotlari, buxgalteriya hisobi, hisob siyosati, budjet mablag‘lari, moliyaviy hisobot, budjet hisobi, aktivlar, majburiyatlar, daromadlar va xarajatlar, ichki nazorat, raqamlashtirish, axborot texnologiyalari.

ВОПРОСЫ ОРГАНИЗАЦИИ БУХГАЛТЕРСКОГО УЧЕТА В БЮДЖЕТНЫХ ОРГАНИЗАЦИЯХ

Асроров Далерджон Зафарович

Банковско-финансовая академия Республики Узбекистан

Факультет международного банковского дела

Магистрант специальности «Государственный финансовый контроль и аудит» (MSc)
E-mail: Asrorovd@gmail.com

Аннотация: В статье исследованы теоретические и практические аспекты организации бухгалтерского учета в бюджетных организациях. Раскрыты роль и значение бухгалтерского учета в обеспечении правильного и своевременного отражения финансово-хозяйственных операций, а также целевого и эффективного использования бюджетных средств. Проанализированы проблемы, возникающие при формировании учетной политики, ведении расчетов, учете активов и обязательств, а также составлении финансовой отчетности в бюджетных организациях. Разработаны научно-практические предложения и рекомендации по цифровизации бухгалтерского учета, внедрению современных информационных технологий, повышению прозрачности и достоверности учетной информации, а также совершенствованию механизмов внутреннего контроля.

Ключевые слова: бюджетные организации, бухгалтерский учет, учетная политика, бюджетные средства, финансовая отчетность, бюджетный учет, активы, обязательства, доходы и расходы, внутренний контроль, цифровизация, информационные технологии.

ISSUES OF ORGANIZING ACCOUNTING IN BUDGET ORGANIZATIONS

Asrorov Dalerjon Zafarovich

Banking and finance academy of the Republic of Uzbekistan Faculty of International Banking

Master’s Student (MSc) in Public Financial Control and Audit

E-mail: Asrorovd@gmail.com

Abstract: This article examines the theoretical and practical aspects of organizing accounting in budget organizations. The role and importance of accounting in ensuring the accurate and timely recording of financial and economic transactions, as well as the targeted and efficient use of budget funds, are highlighted. The study analyzes the problems arising in the development of accounting policies, settlement procedures, accounting for assets and liabilities, and preparation of financial statements in budget organizations. Scientific and practical recommendations are developed to digitalize accounting processes, introduce modern information technologies, improve the transparency and reliability of accounting information, and strengthen internal control mechanisms.

Keywords: budget organizations, accounting, accounting policy, budget funds, financial reporting, budget accounting, assets, liabilities, revenues and expenditures, internal control, digitalization, information technologies.

https://doi.org/10.5281/zenodo.22760932

Foydalanilgan adabiyotlar roʻyxati

1. O’zbekiston Respublikasining “Davlat moliyaviy nazorati to’g’risida”gi Qonuni, O’RQ-414, 2016-yil 7-noyabr.
2. O’zbekiston Respublikasi Prezidentining “O’zbekiston Respublikasi Hisob palatasi faoliyatini takomillashtirish chora-tadbirlari to’g’risida”gi Farmoni, PF-5300, 2018-yil 11-aprel.
3. O’zbekiston Respublikasi Prezidentining “Budjet jarayoni ochiqligini ta’minlash va davlat budjetining shakllantirilishi hamda ijro etilishida fuqarolarning faol ishtirokini ta’minlash chora-tadbirlari to’g’risida”gi Qarori, PQ-3691, 2018-yil 13-aprel.
4. Hepworth, N. (2024). The distinction between public financial management and internal control (PFM/IC) and public financial administration and internal control (PFA/IC). In Public financial management and internal control (pp. 85–117). Springer.
5. The Institute of Internal Auditors. (2020). The IIA’s Three Lines Model: An update of the Three Lines of Defense. https://www.theiia.org/en/content/position-papers/2020/the-iias-three-lines-model-an-update-of-the-three-lines-of-defense/
6. United Nations General Assembly. (2011). Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions (A/RES/66/209).
7. INTOSAI. (2019). ISSAI 100: Fundamental principles of public-sector auditing. INTOSAI Framework of Professional Pronouncements. https://www.issai.org/pronouncements/issai-100-fundamental-principles-of-public-sector-auditing/
8. International Auditing and Assurance Standards Board. (2018). ISA 200: Overall objectives of the independent auditor and the conduct of an audit in accordance with International Standards on Auditing. International Federation of Accountants.
9. Power, M. (2000). The audit society — Second thoughts. International Journal of Auditing, 4(1), 111–119.
10. Bovens, M. (2007). Analysing and assessing accountability: A conceptual framework. European Law Journal, 13(4), 447–468.
11. INTOSAI. (2019d). INTOSAI-P 12: The value and benefits of Supreme Audit Institutions — making a difference to the lives of citizens. INTOSAI Framework of Professional Pronouncements.
12. INTOSAI. (2019a). ISSAI 100: Fundamental principles of public-sector auditing. INTOSAI Framework of Professional Pronouncements.; INTOSAI. (2020). ISSAI 200: Financial audit principles. INTOSAI Framework of Professional Pronouncements.; INTOSAI. (2019b). ISSAI 300: Performance audit principles. INTOSAI Framework of Professional Pronouncements.; INTOSAI. (2019c). ISSAI 400: Compliance audit principles. INTOSAI Framework of Professional Pronouncements.
13. Blume, L., & Voigt, S. (2011). Does organizational design of supreme audit institutions matter? A cross-country assessment. European Journal of Political Economy, 27(2), 215–229.