DAVLAT MAQSADLI JAMG‘ARMALARI XARAJATLARI USTIDAN DAVLAT MOLIYAVIY NAZORATINI O‘TKAZISHNI TAKOMILLASHTIRISH

 Abdullayev Dilmurod Toxirmirzayevich

O‘zbekiston respublikasi

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

E-mail: AbdullayevD@gmail.com

Annotatsiya: Mazkur maqolada davlat maqsadli jamg‘armalari xarajatlari ustidan davlat moliyaviy nazoratini tashkil etish va amalga oshirishning nazariy hamda amaliy jihatlari tadqiq etilgan. Davlat maqsadli jamg‘armalari mablag‘laridan samarali, maqsadli va qonuniy foydalanishni ta’minlashda davlat moliyaviy nazoratining o‘rni va ahamiyati yoritilgan. Shuningdek, jamg‘armalar xarajatlarini rejalashtirish, moliyalashtirish, ijro etish va hisobotini yuritish jarayonlarida yuzaga keladigan moliyaviy xavflar hamda nazoratdagi muammolar tahlil qilingan. Davlat moliyaviy nazoratining zamonaviy shakl va usullarini joriy etish, raqamli texnologiyalardan foydalanish, riskga asoslangan nazorat mexanizmlarini rivojlantirish hamda nazorat samaradorligini oshirish bo‘yicha ilmiy-amaliy taklif va tavsiyalar ishlab chiqilgan.

Kalit so‘zlar: davlat maqsadli jamg‘armalari, davlat moliyaviy nazorati, budjet mablag‘lari, jamg‘arma xarajatlari, moliyaviy nazorat, davlat moliyasi, moliyaviy xavflar, riskga asoslangan nazorat, raqamlashtirish, moliyaviy intizom, mablag‘lardan samarali foydalanish.

СОВЕРШЕНСТВОВАНИЕ ГОСУДАРСТВЕННОГО ФИНАНСОВОГО КОНТРОЛЯ ЗА РАСХОДАМИ ГОСУДАРСТВЕННЫХ ЦЕЛЕВЫХ ФОНДОВ

Абдуллаев Дилмурод Тохирмирзаевич

Банковско-финансовая академия

Республики Узбекистан

Факультет международного банковского дела

Магистрант специальности

«Государственный финансовый

 контроль и аудит» (MSc)
E-mail: AbdullayevD@gmail.com

Аннотация: В статье исследованы теоретические и практические аспекты организации и осуществления государственного финансового контроля за расходами государственных целевых фондов. Раскрыты роль и значение государственного финансового контроля в обеспечении эффективного, целевого и законного использования средств государственных целевых фондов. Проанализированы финансовые риски и проблемы, возникающие в процессе планирования, финансирования, исполнения расходов и формирования отчетности целевых фондов. Разработаны научно-практические предложения и рекомендации по внедрению современных форм и методов государственного финансового контроля, использованию цифровых технологий, развитию риск-ориентированных механизмов контроля и повышению эффективности контрольных мероприятий.

Ключевые слова: государственные целевые фонды, государственный финансовый контроль, бюджетные средства, расходы фондов, финансовый контроль, государственные финансы, финансовые риски, риск-ориентированный контроль, цифровизация, финансовая дисциплина, эффективное использование средств.

IMPROVING STATE FINANCIAL OVERSIGHT OF SPENDING OF STATE TARGETED FUNDS

Abdullayev Dilmurod Toxirmirzayevich

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: AbdullayevD@gmail.com

Abstract: This article examines the theoretical and practical aspects of organizing and implementing state financial control over the expenditures of state targeted funds. The role and importance of state financial control in ensuring the efficient, targeted, and lawful use of funds allocated to state targeted funds are highlighted. The study analyzes financial risks and control-related problems arising in the processes of expenditure planning, financing, execution, and reporting of targeted funds. Scientific and practical proposals and recommendations are developed to introduce modern forms and methods of state financial control, expand the use of digital technologies, develop risk-based control mechanisms, and improve the effectiveness of financial control measures.

Keywords: state targeted funds, state financial control, budgetary funds, fund expenditures, financial control, public finance, financial risks, risk-based control, digitalization, financial discipline, efficient use of funds.

https://doi.org/10.5281/zenodo.22760876

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