DAVLAT BYUDJETI IJROSI TOʻGʻRISIDAGI HISOBOTLARNI TUZISH VA TAQDIM ETISHNING AMALIY JIHATLARI
Keywords:
aholining xabardorligi, byudjet ijrosi, davlat byudjeti, daromadlar, hisobdorlik, hisobot tizimi, xarajatlar, xorijiy tajribalar, shaffoflik.Abstract
Mazkur maqolada O‘zbekistonda davlat byudjeti ijrosi bo‘yicha hisobotlarni tayyorlash va taqdim etishning amaliy jihatlari ko‘rib chiqiladi. Unda byudjet ijrosi tizimini takomillashtirish va hisobotlarni yanada mazmunli qilish zarurligi ta’kidlangan. Muallif tomonidan xorijiy davlatlarning byudjet tizimini takomillashtirish tajribasini tahlil qilib, O‘zbekiston shunday natijalarga erishish uchun qanday qadamlar qo‘yishi kerakligini belgilab beriladi. Maqolada byudjet ijrosi jarayonining bosqichlari muddatlarini qayta ko‘rib chiqish, Hisob palatasi va “Fuqarolar uchun budjet” nashri tomonidan taqdim etilgan har bir moliya yili bo‘yicha xulosalarni bir vaqtda e’lon qilish orqali aholining byudjet ijrosidan xabardorligini oshirish mumkinligi, ishonchli ma’lumotlarga to‘sqinlik qilayotgan muammolarni bartaraf etish taklif etiladi. Maqolada byudjet ijrosi bo‘yicha hisobot tizimida shaffoflik va hisobdorlikning muhimligi ta’kidlangan.
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