{"id":1919,"date":"2026-07-27T13:46:53","date_gmt":"2026-07-27T08:46:53","guid":{"rendered":"https:\/\/fintech.tsue.uz\/?p=1919"},"modified":"2026-07-27T13:48:39","modified_gmt":"2026-07-27T08:48:39","slug":"raqamli-iqtisodiyot-sharoitida-buxgalteriya-hisobini-transformatsiyalash-va-mhxsga-otish-istiqbollari","status":"publish","type":"post","link":"https:\/\/fintech.tsue.uz\/?p=1919","title":{"rendered":"RAQAMLI IQTISODIYOT SHAROITIDA BUXGALTERIYA HISOBINI TRANSFORMATSIYALASH VA MHXSGA O\u2018TISH ISTIQBOLLARI"},"content":{"rendered":"\n<p><strong>Nematullayev Hamidullo Azizillo o\u2018g\u2018li<\/strong><\/p>\n\n\n\n<p><em>buxgalteriya hisobi va<\/em><\/p>\n\n\n\n<p><em>&nbsp;audit yo\u2018nalishi talabasi<\/em><\/p>\n\n\n\n<p><em>Andijon davlat texnika instituti<\/em><em> <\/em><em><\/em><\/p>\n\n\n\n<p><em>ORCID: 0009-0001-4040-8014<\/em><\/p>\n\n\n\n<p><strong><em>Annotatsiya. <\/em><\/strong><em>Maqolada raqamli iqtisodiyot sharoitida buxgalteriya hisobi tizimini transformatsiyalash, uning institutsional mexanizmi hamda milliy amaliyotda Moliyaviy hisobotning xalqaro standartlari (MHXS)ni joriy etish istiqbollari tadqiq etilgan. <\/em><em>Tadqiqot davomida raqamli texnologiyalar (ERP, Big Data, Blockchain) va MHXS talablarining buxgalteriya hisobiga ta\u2019siri qiyosiy tahlil qilinib, hisob siyosatini optimallashtirish yo\u2018nalishlari aniqlangan. Shuningdek, milliy buxgalteriya tizimini raqamlashtirish sharoitida takomillashtirish bo\u2018yicha ilmiy-amaliy takliflar ishlab chiqilgan.<\/em><\/p>\n\n\n\n<p><strong><em>Kalit so\u2018zlar: <\/em><\/strong><em>buxgalteriya hisobi, MHXS, raqamli iqtisodiyot, ERP tizimlari, bulutli texnologiyalar, transformatsiya, moliyaviy hisobot, raqamli audit, ichki nazorat, hisob siyosati.<\/em><\/p>\n\n\n\n<p><strong>\u0422\u0420\u0410\u041d\u0421\u0424\u041e\u0420\u041c\u0410\u0426\u0418\u042f \u0411\u0423\u0425\u0413\u0410\u041b\u0422\u0415\u0420\u0421\u041a\u041e\u0413\u041e \u0423\u0427\u0415\u0422\u0410 \u0412 \u0423\u0421\u041b\u041e\u0412\u0418\u042f\u0425 \u0426\u0418\u0424\u0420\u041e\u0412\u041e\u0419 \u042d\u041a\u041e\u041d\u041e\u041c\u0418\u041a\u0418 \u0418 \u041f\u0415\u0420\u0421\u041f\u0415\u041a\u0422\u0418\u0412\u042b \u0412\u041d\u0415\u0414\u0420\u0415\u041d\u0418\u042f \u041c\u0421\u0424\u041e<\/strong><\/p>\n\n\n\n<p><strong>\u041d\u0435\u043c\u0430\u0442\u0443\u043b\u043b\u0430\u0435\u0432 \u0425\u0430\u043c\u0438\u0434\u0443\u043b\u043b\u043e \u0410\u0437\u0438\u0437\u0438\u043b\u043b\u043e \u0443\u0433\u043b\u044b<\/strong><strong><\/strong><\/p>\n\n\n\n<p><em>\u0441\u0442\u0443\u0434\u0435\u043d\u0442<\/em><\/p>\n\n\n\n<p><em>\u0410\u043d\u0434\u0438\u0436\u0430\u043d\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e<\/em><\/p>\n\n\n\n<p><em>\u0442\u0435\u0445\u043d\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e<\/em><\/p>\n\n\n\n<p><em>\u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u0430 \u043f\u043e \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0438<\/em><\/p>\n\n\n\n<p><em>&nbsp;\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0438 \u0430\u0443\u0434\u0438\u0442<\/em><\/p>\n\n\n\n<p><em>ORCID<\/em><em>: 0009-0001-4040-8014<\/em><\/p>\n\n\n\n<p><strong><em>\u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f.<\/em><\/strong><strong><em> <\/em><\/strong><em>\u0412 \u0441\u0442\u0430\u0442\u044c\u0435 \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u044b \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0432 \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u0445 \u0446\u0438\u0444\u0440\u043e\u0432\u043e\u0439 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438, \u0435\u0435 \u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0435 \u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c\u044b \u0438 \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u044b \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u044f \u041c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043e\u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 (\u041c\u0421\u0424\u041e) \u0432 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0435. \u0412 \u0445\u043e\u0434\u0435 \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u044f \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d \u0441\u0440\u0430\u0432\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0439 \u0430\u043d\u0430\u043b\u0438\u0437 \u0432\u043b\u0438\u044f\u043d\u0438\u044f \u0446\u0438\u0444\u0440\u043e\u0432\u044b\u0445 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0439 (ERP, Big Data, Blockchain) \u0438 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0439 \u041c\u0421\u0424\u041e \u043d\u0430 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442, \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u044b \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u0438 \u0443\u0447\u0435\u0442\u043d\u043e\u0439 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0438. \u0420\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u0430\u043d\u044b \u043d\u0430\u0443\u0447\u043d\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438 \u043f\u043e \u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u044e \u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0432 \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u0445 \u0446\u0438\u0444\u0440\u043e\u0432\u0438\u0437\u0430\u0446\u0438\u0438.<\/em><\/p>\n\n\n\n<p><strong><em>\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430: <\/em><\/strong><em>\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442, \u041c\u0421\u0424\u041e, \u0446\u0438\u0444\u0440\u043e\u0432\u0430\u044f \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430, ERP -\u0441\u0438\u0441\u0442\u0435\u043c\u044b, \u043e\u0431\u043b\u0430\u0447\u043d\u044b\u0435 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0438, \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0430\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c, \u0446\u0438\u0444\u0440\u043e\u0432\u043e\u0439 \u0430\u0443\u0434\u0438\u0442, \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0438\u0439 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c, \u0443\u0447\u0435\u0442\u043d\u0430\u044f \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430.<\/em><\/p>\n\n\n\n<p><strong>TRANSFORMATION OF ACCOUNTING IN THE DIGITAL ECONOMY AND PROSPECTS FOR IFRS IMPLEMENTATION<\/strong><\/p>\n\n\n\n<p><strong>Khamidullo Nematullaev Azizillo ugli<\/strong><\/p>\n\n\n\n<p><em>Student the Andijan State Technical Institute<\/em><\/p>\n\n\n\n<p><em>of Faculty \u201cAccounting and Auditing\u201d<\/em><\/p>\n\n\n\n<p><em>ORCID: 0009-0001-4040-8014<\/em><\/p>\n\n\n\n<p><strong><em>Abstract. <\/em><\/strong><em>This article examines the transformation of the accounting system under the conditions of the digital economy, its institutional mechanisms, and the prospects for implementing International Financial Reporting Standards (IFRS) in national practice. In the course of the study, a comparative analysis of the impact of digital technologies (ERP, Big Data, Blockchain) and IFRS requirements on accounting was conducted, and directions for optimizing accounting policies were identified. Scientifically grounded recommendations have been developed for improving the national accounting system in the context of digitalization.<\/em><strong><em>Keywords: <\/em><\/strong><em>accounting, IFRS, digital economy, ERP systems, cloud technologies, transformation, financial reporting, digital audit, internal control, accounting policy.<\/em><\/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\/10.-Nematullayev-Hamidullo-Azizillo-o\u2018g\u2018li.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 10. Nematullayev Hamidullo Azizillo o\u2018g\u2018li.\"><\/object><a id=\"wp-block-file--media-92bca374-7091-44cc-87ff-a67dfe71635f\" href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/07\/10.-Nematullayev-Hamidullo-Azizillo-o\u2018g\u2018li.pdf\">10. Nematullayev Hamidullo Azizillo o\u2018g\u2018li<\/a><a href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/07\/10.-Nematullayev-Hamidullo-Azizillo-o\u2018g\u2018li.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-92bca374-7091-44cc-87ff-a67dfe71635f\">Download<\/a><\/div>\n\n\n\n<p><strong>Foydalanilgan adabiyotlar <\/strong><strong><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>O\u2018zbekiston Respublikasining 2016-yil 13-apreldagi \u201cBuxgalteriya hisobi to\u2018g\u2018risida\u201dgi Qonuni (yangi tahriri) O\u02bbRQ-404-son.<\/li>\n\n\n\n<li>O\u2018zbekiston Respublikasi Prezidentining 2020-yil 24-fevraldagi \u201cMoliyaviy hisobotning xalqaro standartlariga o\u2018tish bo\u2018yicha qo\u2018shimcha chora-tadbirlar to\u2018g\u2018risida\u201dgi PQ-4611-sonli Qarori.<\/li>\n\n\n\n<li>Mo\u0219 C. Understanding IFRS compliance: Global evidence on country-level determinants from 87 countries \/\/ Accounting Research Journal. \u2013 2026. \u2013 Vol. 39. \u2013 No. 3. \u2013 P. 416\u2013442.<\/li>\n\n\n\n<li>Hsu Y.-L., Yang Y.-C., Arora M.R. The switch from IFRS to local GAAP: Evidence from UK private firms \/\/ Advances in Accounting. \u2013 2025. \u2013 Vol. 69.<\/li>\n\n\n\n<li>Chen J.W. The impact of IFRS 15 on revenue and earnings quality: Evidence from China \/\/ Asian Review of Accounting. \u2013 2025. \u2013 Vol. 33. \u2013 No. 3. \u2013 P. 523\u2013546.<\/li>\n\n\n\n<li>Nikulin E.D., Downing J.D., Norouzpour M. IFRS 9, earnings management, and capital management by European banks \/\/ Journal of Financial Reporting and Accounting. \u2013 2023.<\/li>\n\n\n\n<li>\u0421\u043c\u0430\u0433\u0438\u043d\u0430 \u041c.\u041d., \u0422\u043e\u043f\u0438\u043b\u044c\u0441\u043a\u0430\u044f \u042e.\u0412. \u0422\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0432 \u041c\u0421\u0424\u041e: \u044d\u0442\u0430\u043f\u044b, \u0441\u043f\u043e\u0441\u043e\u0431\u044b \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0438 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u044b \/\/ \u0421\u043e\u0446\u0438\u0430\u043b\u044c\u043d\u043e-\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u044f\u0432\u043b\u0435\u043d\u0438\u044f \u0438 \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u044b. \u2013 2017. \u2013 \u0422. 12. \u2013 \u2116 3. \u2013 \u0421. 152\u2013159.<\/li>\n\n\n\n<li>Kamolova F.K. Comparative Characteristics of NAS and IFRS (\u0421\u0440\u0430\u0432\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u0430\u044f \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0441\u0442\u0438\u043a\u0430 \u041d\u0421\u0411\u0423 \u0438 \u041c\u0421\u0424\u041e) \/\/ International Finance &amp; Accounting. \u2013 2023. \u2013 \u2116 2 (April).<\/li>\n\n\n\n<li>Djumanov S.A., Soatov F.K. Implementation of International Financial Reporting Standard and Its Impact on Financial Results \/\/ International Finance &amp; Accounting. \u2013 2023. \u2013 \u21161.<\/li>\n\n\n\n<li>\u00a0Xasanova X.F. Moliyaviy hisobotning xalqaro standartlari (MHXS) asosida investitsiyalar hisobini tashkil etish \/\/ Alfraganus University: Proceedings of the Republican Scientific and Practical Conference. \u2013 2025. \u2013 Vol. 12. \u2013 No. 1. \u2013 B. 136\u2013139.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Nematullayev Hamidullo Azizillo o\u2018g\u2018li buxgalteriya hisobi va &nbsp;audit yo\u2018nalishi talabasi Andijon davlat texnika instituti ORCID: 0009-0001-4040-8014 Annotatsiya. Maqolada raqamli iqtisodiyot sharoitida buxgalteriya&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36],"tags":[],"class_list":["post-1919","post","type-post","status-publish","format-standard","hentry","category-2026-yil-4-son"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>RAQAMLI IQTISODIYOT SHAROITIDA BUXGALTERIYA HISOBINI TRANSFORMATSIYALASH VA MHXSGA O\u2018TISH ISTIQBOLLARI - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fintech.tsue.uz\/?p=1919\" \/>\n<meta property=\"og:locale\" content=\"uz_UZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RAQAMLI IQTISODIYOT SHAROITIDA BUXGALTERIYA HISOBINI TRANSFORMATSIYALASH VA MHXSGA O\u2018TISH ISTIQBOLLARI - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali\" \/>\n<meta property=\"og:description\" content=\"Nematullayev Hamidullo Azizillo o\u2018g\u2018li buxgalteriya hisobi va &nbsp;audit yo\u2018nalishi talabasi Andijon davlat texnika instituti ORCID: 0009-0001-4040-8014 Annotatsiya. 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