TASHABBUSLI BUDJET XARAJATLARI USTIDAN DAVLAT MOLIYAVIY NAZORATINI TASHKIL ETISH MASALALARI

 Abdushayitov Abdumannobbek Abdumutal o‘g‘li

O‘zbekiston respublikasi

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

E-mail: AbdushayitovA@gmail.com

Annotatsiya: Mazkur maqolada tashabbusli budjet jarayoni doirasida amalga oshiriladigan xarajatlar ustidan davlat moliyaviy nazoratini tashkil etishning nazariy va amaliy jihatlari tadqiq etilgan. Tashabbusli budjet mablag‘laridan qonuniy, maqsadli va samarali foydalanishni ta’minlashda davlat moliyaviy nazoratining o‘rni hamda ahamiyati yoritilgan. Shuningdek, tashabbusli budjet loyihalarini shakllantirish, tanlash, moliyalashtirish va amalga oshirish bosqichlarida yuzaga kelishi mumkin bo‘lgan moliyaviy xatarlar, mablag‘lardan maqsadsiz foydalanish holatlari hamda nazorat mexanizmlaridagi muammolar tahlil qilingan. Tashabbusli budjet xarajatlari ustidan nazorat samaradorligini oshirish, raqamli texnologiyalardan keng foydalanish, shaffoflik va jamoatchilik nazoratini kuchaytirish, shuningdek, riskga asoslangan davlat moliyaviy nazorati mexanizmlarini takomillashtirish bo‘yicha ilmiy-amaliy taklif va tavsiyalar ishlab chiqilgan.

Kalit so‘zlar: tashabbusli budjet, davlat moliyaviy nazorati, budjet xarajatlari, budjet mablag‘lari, jamoatchilik nazorati, moliyaviy nazorat, budjet jarayoni, moliyaviy xatarlar, riskga asoslangan nazorat, shaffoflik, raqamlashtirish, mablag‘lardan samarali foydalanish.

ВОПРОСЫ ОРГАНИЗАЦИИ ГОСУДАРСТВЕННОГО ФИНАНСОВОГО КОНТРОЛЯ ЗА ИНИЦИАТИВНЫМИ БЮДЖЕТНЫМИ РАСХОДАМИ

Абдушайитов Абдуманноббек Абдумутал угли

Банковско-финансовая академия

Республики Узбекистан

Факультет международного банковского дела

Магистрант специальности

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

Аннотация: В статье исследованы теоретические и практические аспекты организации государственного финансового контроля за расходами, осуществляемыми в рамках процесса инициативного бюджета. Раскрыты роль и значение государственного финансового контроля в обеспечении законного, целевого и эффективного использования средств инициативного бюджета. Проанализированы финансовые риски, случаи нецелевого использования бюджетных средств и проблемы контрольных механизмов, возникающие на этапах формирования, отбора, финансирования и реализации проектов инициативного бюджета. Разработаны научно-практические предложения и рекомендации по повышению эффективности контроля за расходами инициативного бюджета, расширению использования цифровых технологий, усилению прозрачности и общественного контроля, а также совершенствованию механизмов риск-ориентированного государственного финансового контроля.

Ключевые слова: инициативный бюджет, государственный финансовый контроль, бюджетные расходы, бюджетные средства, общественный контроль, финансовый контроль, бюджетный процесс, финансовые риски, риск-ориентированный контроль, прозрачность, цифровизация, эффективное использование средств.

ISSUES OF ORGANIZING STATE FINANCIAL CONTROL OVER INITIATIVE BUDGET EXPENDITURES

Abdushayitov Abdumannobbek Abdumutal o‘g‘li

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: AbdushayitovA@gmail.com

Abstract: This article examines the theoretical and practical aspects of organizing state financial control over expenditures implemented within the participatory budgeting process. The role and importance of state financial control in ensuring the lawful, targeted, and efficient use of participatory budget funds are highlighted. The study analyzes financial risks, cases of inefficient or non-targeted use of budget funds, and problems in control mechanisms arising at the stages of project development, selection, financing, and implementation. Scientific and practical proposals and recommendations are developed to improve the effectiveness of control over participatory budget expenditures, expand the use of digital technologies, strengthen transparency and public oversight, and improve risk-based state financial control mechanisms.

Keywords: participatory budgeting, state financial control, budget expenditures, budget funds, public oversight, financial control, budget process, financial risks, risk-based control, transparency, digitalization, efficient use of funds.

https://doi.org/10.5281/zenodo.22760887

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