{"id":1879,"date":"2026-02-28T22:33:37","date_gmt":"2026-02-28T17:33:37","guid":{"rendered":"https:\/\/fintech.tsue.uz\/?p=1879"},"modified":"2026-07-17T22:35:14","modified_gmt":"2026-07-17T17:35:14","slug":"davlat-tibbiyot-tashkilotlarida-daromadlarni-hisobga-olish-mezonlarini-belgilash-va-moliyaviy-hisobotda-aks-ettirishni-takomillashtirish","status":"publish","type":"post","link":"https:\/\/fintech.tsue.uz\/?p=1879","title":{"rendered":"DAVLAT TIBBIYOT TASHKILOTLARIDA DAROMADLARNI HISOBGA OLISH MEZONLARINI BELGILASH VA MOLIYAVIY HISOBOTDA AKS ETTIRISHNI TAKOMILLASHTIRISH"},"content":{"rendered":"\n<p><strong>Qurbonov Shodlikbek Marksovich<\/strong><\/p>\n\n\n\n<p><em>O\u02bbzbekiston Respublikasi Iqtisodiyot va moliya vazirligi<\/em><\/p>\n\n\n\n<p><em>huzuridagi O\u02bbquv markazi \u201cBuxgalteriya hisobi<\/em><\/p>\n\n\n\n<p><em>&nbsp;va axborot texnologiyalari\u201d kafedrasi mudiri,<\/em><\/p>\n\n\n\n<p><em>iqtisodiyot fanlari bo\u02bbyicha falsafa doktori (PhD), dotsent<\/em><\/p>\n\n\n\n<p><em>ORCID: 0009-0002-8939-3420<\/em><\/p>\n\n\n\n<p><em>E<\/em><em>&#8211;<\/em><em>mail: shodlikbekqurbonov@gmail.com<\/em><\/p>\n\n\n\n<p><strong><em>Annotatsiya. <\/em><\/strong><em>Mazkur maqolada davlat tibbiyot tashkilotlarida daromadlarni hisobga olish mezonlarining muhim jihatlari aniqlangan. Shuningdek, <\/em><em>davlat tibbiyot tashkilotlarida pullik tibbiy xizmatlar ko\u02bbrsatishda majburiy kelishuvning mezonlariga asosan daromadni tan olish<\/em><em> tadqiq qilingan. Pullik tibbiy xizmatlar ko\u02bbrsatishda majburiy kelishuvning har bir tomoni o\u02bbz majburiyatini bajargan taqdirda, tashkilotlar buxgalteriya balansida bu kelishuvni majburiy kelishuv aktivi yoki majburiy kelishuv majburiyati sifatida alohida aks ettirish<\/em><em>i<\/em><em> asoslangan. Amalga oshirilgan tadqiqot va tahlillar asosida xulosalar shakllantirilgan.<\/em><\/p>\n\n\n\n<p><strong><em>Kalit so\u02bbzlar: <\/em><\/strong><em>daromadlar, majburiy kelishuv, majburiy kelishuv aktivi, majburiy kelishuv majburiyati,<\/em><em> <\/em><em>pullik tibbiy xizmat, moliyaviy hisobot.<\/em><em><\/em><\/p>\n\n\n\n<p><strong>SETTLEMENT OF INCOME ACCOUNTING CRITERIA AND IMPROVEMENT OF REFLECTION IN FINANCIAL REPORTING IN STATE MEDICAL ORGANIZATIONS<\/strong><\/p>\n\n\n\n<p><strong>Kurbanov Shodlikbek Marksovich<\/strong><\/p>\n\n\n\n<p><em>Head of the Department of &laquo;Accounting and Information Technologies&raquo; of the Training Center under the Ministry of Economy and Finance of the Republic of Uzbekistan, Doctor of Philosophy (PhD) in Economic Sciences, Associate Professor<\/em><\/p>\n\n\n\n<p><em>ORCID: 0009-0002-8939-3420<\/em><\/p>\n\n\n\n<p><em>E<\/em><em>&#8211;<\/em><em>mail: shodlikbekqurbonov@gmail.com<\/em><\/p>\n\n\n\n<p><strong><em>Annotation. <\/em><\/strong><em>This article identifies important aspects of income accounting criteria in state medical organizations. The study also examined the recognition of income based on the criteria of mandatory agreement when providing paid medical services in state medical organizations. In the event that each party to a mandatory agreement fulfills its obligation to provide paid medical services, organizations are justified in reflecting this agreement separately in the balance sheet as an asset of the mandatory agreement or an obligation of the mandatory agreement. Based on the conducted research and analysis, conclusions have been formulated.<\/em><\/p>\n\n\n\n<p><strong><em>Keywords: <\/em><\/strong><em>income, mandatory agreement, mandatory agreement asset, mandatory agreement obligation, paid medical service, financial reporting.<\/em><\/p>\n\n\n\n<p><strong>\u0423\u0421\u0422\u0410\u041d\u041e\u0412\u041b\u0415\u041d\u0418\u0415 \u041a\u0420\u0418\u0422\u0415\u0420\u0418\u0415\u0412 \u0423\u0427\u0415\u0422\u0410 \u0414\u041e\u0425\u041e\u0414\u041e\u0412 \u0418 \u0421\u041e\u0412\u0415\u0420\u0428\u0415\u041d\u0421\u0422\u0412\u041e\u0412\u0410\u041d\u0418\u0415 \u041e\u0422\u0420\u0410\u0416\u0415\u041d\u0418\u042f \u0412 \u0424\u0418\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0419 \u041e\u0422\u0427\u0415\u0422\u041d\u041e\u0421\u0422\u0418 \u0412 \u0413\u041e\u0421\u0423\u0414\u0410\u0420\u0421\u0422\u0412\u0415\u041d\u041d\u042b\u0425 \u041c\u0415\u0414\u0418\u0426\u0418\u041d\u0421\u041a\u0418\u0425 \u041e\u0420\u0413\u0410\u041d\u0418\u0417\u0410\u0426\u0418\u042f\u0425<\/strong><\/p>\n\n\n\n<p><strong>\u041a\u0443\u0440\u0431\u0430\u043d\u043e\u0432 \u0428\u043e\u0434\u043b\u0438\u043a\u0431\u0435\u043a \u041c\u0430\u0440\u043a\u043e\u0432\u0438\u0447<\/strong><strong><\/strong><\/p>\n\n\n\n<p><em>\u0417\u0430\u0432\u0435\u0434\u0443\u044e\u0449\u0438\u0439 \u043a\u0430\u0444\u0435\u0434\u0440\u043e\u0439 &laquo;\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0438 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0438&raquo; \u0423\u0447\u0435\u0431\u043d\u043e\u0433\u043e \u0446\u0435\u043d\u0442\u0440\u0430 \u043f\u0440\u0438 \u041c\u0438\u043d\u0438\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0435 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d, \u0434\u043e\u043a\u0442\u043e\u0440 \u0444\u0438\u043b\u043e\u0441\u043e\u0444\u0438\u0438 (PhD) \u043f\u043e \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u043c \u043d\u0430\u0443\u043a\u0430\u043c, \u0434\u043e\u0446\u0435\u043d\u0442<\/em><\/p>\n\n\n\n<p><em>ORCID: 0009-0002-8939-3420<\/em><\/p>\n\n\n\n<p><em>\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430: shodlikbekqurbonov@gmail.com<\/em><\/p>\n\n\n\n<p><strong><em>\u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f. <\/em><\/strong><em>\u0412 \u0434\u0430\u043d\u043d\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u0440\u0430\u0441\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0432\u0430\u0436\u043d\u044b\u0435 \u0430\u0441\u043f\u0435\u043a\u0442\u044b \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0435\u0432 \u0443\u0447\u0435\u0442\u0430 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0432 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u043c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u0438\u0445 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f\u0445. \u0412 \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u0438 \u0442\u0430\u043a\u0436\u0435 \u0438\u0437\u0443\u0447\u0435\u043d\u043e \u043f\u0440\u0438\u0437\u043d\u0430\u043d\u0438\u0435 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0435\u0432 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u043e\u0433\u043b\u0430\u0441\u0438\u044f \u043f\u0440\u0438 \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u0438 \u043f\u043b\u0430\u0442\u043d\u044b\u0445 \u043c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u0438\u0445 \u0443\u0441\u043b\u0443\u0433 \u0432 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u043c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u0438\u0445 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f\u0445. \u0412 \u0441\u043b\u0443\u0447\u0430\u0435, \u0435\u0441\u043b\u0438 \u043a\u0430\u0436\u0434\u0430\u044f \u0441\u0442\u043e\u0440\u043e\u043d\u0430 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044f \u0432\u044b\u043f\u043e\u043b\u043d\u044f\u0435\u0442 \u0441\u0432\u043e\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u043f\u043e \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u044e \u043f\u043b\u0430\u0442\u043d\u044b\u0445 \u043c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u0438\u0445 \u0443\u0441\u043b\u0443\u0433, \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438 \u0432\u043f\u0440\u0430\u0432\u0435 \u043e\u0442\u0440\u0430\u0436\u0430\u0442\u044c \u0434\u0430\u043d\u043d\u043e\u0435 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435 \u0432 \u0431\u0430\u043b\u0430\u043d\u0441\u0435 \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u043e \u043a\u0430\u043a \u0430\u043a\u0442\u0438\u0432 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044f \u0438\u043b\u0438 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044f. \u041d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u043d\u044b\u0445 \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u0439 \u0438 \u0430\u043d\u0430\u043b\u0438\u0437\u0430 \u0441\u0444\u043e\u0440\u043c\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u044b \u0432\u044b\u0432\u043e\u0434\u044b.<\/em><strong><em><\/em><\/strong><\/p>\n\n\n\n<p><strong><em>\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430: <\/em><\/strong><em>\u0434\u043e\u0445\u043e\u0434, \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0435 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435, \u0430\u043a\u0442\u0438\u0432 \u043f\u043e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u043c\u0443 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044e, \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u043f\u043e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u043c\u0443 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044e, \u043f\u043b\u0430\u0442\u043d\u044b\u0435 \u043c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0430\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c.<\/em><strong><em><\/em><\/strong><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/07\/Qurbonov-Shodlikbek-Marksovich.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Qurbonov Shodlikbek Marksovich.\"><\/object><a id=\"wp-block-file--media-36d6a8ec-effd-4973-8c72-458a7a0d3ffb\" href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/07\/Qurbonov-Shodlikbek-Marksovich.pdf\">Qurbonov Shodlikbek Marksovich<\/a><a href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/07\/Qurbonov-Shodlikbek-Marksovich.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-36d6a8ec-effd-4973-8c72-458a7a0d3ffb\">Download<\/a><\/div>\n\n\n\n<p><strong>Foydalanilgan adabiyotlar ro\u02bbyxati<\/strong><\/p>\n\n\n\n<p>1. O\u02bbzbekiston Respublikasi Prezidentining 2024-yil 5-sentabrdagi \u201cDavlat tibbiy sug\u02bburtasi mexanizmlarini joriy etishga oid chora-tadbirlar to\u02bbg\u02bbrisida\u201dgi PQ-311-son Qarori.<\/p>\n\n\n\n<p>2. O\u02bbzbekiston Respublikasi Vazirlar Mahkamasining 2025-yil 11-noyabrdagi \u201cO\u02bbzbekiston Respublikasi Sog\u02bbliqni saqlash vazirligi tizimidagi tibbiyot muassasalarida pulli xizmat ko\u02bbrsatish tartibi to\u02bbg\u02bbrisidagi nizomni tasdiqlash haqida\u201d 718-son qarori.<\/p>\n\n\n\n<p><a>3<\/a>. O\u02bbzbekiston Respublikasi budjet hisobining standarti (2-son BHS) \u201cYagona schyotlar rejasi\u201d (ro\u02bbyxat raqami 3078, 2018-yil 20-oktabr).<\/p>\n\n\n\n<p>4. O\u02bbzbekiston Respublikasi budjet hisobining standarti (3-son BHS) \u201cBudjet hisoboti\u201d (ro\u02bbyxat raqami 3124, 2019-yil 18-yanvar)<\/p>\n\n\n\n<p>5. \u041c\u0435\u043b\u043d\u0438\u043a\u043e\u0432\u0430.\u0415.\u0412. \u00ab\u0411\u044e\u0434\u0436\u0435\u0442 \u0442\u0430\u0448\u043a\u0438\u043b\u043e\u0442\u043b\u0430\u0440\u0438\u0434\u0430 \u0434\u0430\u0432\u043b\u0430\u0442 \u0445\u0430\u0440\u0430\u0436\u0430\u0442\u043b\u0430\u0440\u0438\u043d\u0438 \u0445\u0438\u0441\u043e\u0431\u0438\u043d\u0438 \u044e\u0440\u0438\u0442\u0438\u0448\u043d\u0438 \u0442\u0430\u043a\u043e\u043c\u0438\u043b\u043b\u0430\u0448\u0442\u0438\u0440\u0438\u0448\u00bb. \u0420\u043e\u0441\u0441\u0438\u044f. 2010.<\/p>\n\n\n\n<p>6. \u0420\u044f\u0431\u043e\u0432\u0430 \u041c.\u0410. \u0438 \u0434\u0440\u0443\u0433. \u0411\u044e\u0434\u0436\u0435\u0442\u043d\u044b\u0439 \u0443\u0447\u0435\u0442 \u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442: \u0443\u0447\u0435\u0431\u043d\u043e\u0435 \u043f\u043e\u0441\u043e\u0431\u0438\u0435 \/ \u0423\u043b\u044f\u043d\u043e\u0432\u0441\u043a: \u0423\u0418\u0413\u0422\u0423, 2010 \u0433.<\/p>\n\n\n\n<p>7. \u0423\u0448\u0430\u043a\u043e\u0432 \u0410.\u0410. \u00ab\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0438 \u0430\u0443\u0434\u0438\u0442 \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0438 \u0438\u0441\u043f\u043e\u043b\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u0441\u0440\u0435\u0434\u0441\u0442\u0432 \u0432 \u043c\u0443\u043d\u0438\u0446\u0438\u043f\u0430\u043b\u043d\u044b\u0445 \u0443\u0447\u0440\u0435\u0436\u0434\u0435\u043d\u0438\u044f\u0445 \u0437\u0434\u0440\u0430\u0432\u043e\u043e\u0445\u0440\u0430\u043d\u0435\u043d\u0438\u044f\u00bb, \u0430\u0432\u0442\u043e\u0440\u0435., \u043a.\u044d.\u043d., 2012. 14 \u0441.<\/p>\n\n\n\n<p>8. Mehmonov S.U. \u201cBudjet tashkilotlarida buxgalteriya hisobi va ichki audit metodologiyasini takomillashtirish\u201d i.f.d. diss. avtoref. 76 b. \u2013 T., 2018.<\/p>\n\n\n\n<p>9. Azamat Ostonokulov. Improvement of methodology for accounting of extra-budgetary resources of public educational and medical institutions. Turkish Online Journal of Qualitative Inquiry (TOJQI). Volume 12, Issue 7, July 2021: 4857- 4867. SCOPUS.<\/p>\n\n\n\n<p>10. Ostonokulov Azamat Abdukarimovich. Improving Accounting of settlements with Suppliers and Buyers in Public Sector Institutions. AMERICAN JOURNAL OF ECONOMICS AND BUSINESS MANAGEMENT. ISSN: 2576-5973. 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