Vol. 2 No. 5 (2025), Articles
Vol. 2 No. 5 (2025)

RIVOJLАNGАN MАMLАKАTLАRDА MOLIYAVIY NАZORАT

Articles
Published 2025-11-04
Sharipbayeva Dilafroʻz Rashid qizi
Samarqand iqtisodiyot vа servis instituti “bank -moliya хizматlаri” fakulteti “moliya va moliyaviy Texnologiyalar” yo’nalishi Mk-s 122-guruh talabasi
PDF

Keywords

moliyaviy nazorat, audit, byudjet, fiskal siyosat, korrupsiya, shaffoflik, davlat hisobotlari.

Abstract

Mazkur maqolada rivojlangan mamlakatlarda moliyaviy nazorat tizimining shakllanishi, ularning samarali ishlash tamoyillari hamda O‘zbekiston uchun ahamiyatli jihatlari yoritilgan. AQSH, Germaniya, Yaponiya va Buyuk Britaniya tajribasi misolida davlat moliyasini nazorat qilish usullari tahlil qilinadi. Shuningdek, zamonaviy axborot texnologiyalari asosida moliyaviy nazoratni takomillashtirish yo‘llari haqida ham fikr yuritilgan.

PDF

References

1. Эркабоев С.О., Ибрагимов А.Г. Государственный финансовый контроль в системе управления государственными финансами: анализ европейского опыта. International journal of theoretical and practical research, 2023, № 3(03), с. 6 18

2. Піхоцька О.М., Піхоцька М. «Experience of OECD countries in the organization of state financial control». Scientific notes of Lviv University of Business and Law, 2022, № 34, с. 194 201.

3. Verbytska V., Yakushkina V. State financial control: concepts and classification. Municipal Economy of Cities. Series: “Economy Science”, 2024, № 2(183), с. 38 42.

4. Mattei G. Exploring past, present and future trends in public sector auditing. Emerald Review, 2021, 29(7), с. 94 110.

5. Azamat Alijonovich Jabbarov. “Improvement of State Financial Control System” — International Journal of Multicultural and Multireligious Understanding, Vol. 10 No. 4 (2023).

6. Shaymardanova S. Improving financial control and internal audit services in public sector budget organisations. Arims Journal, 2025. — с. 25 40.

7. “State Financial Control: International Experience”. Economics & Finance Review, 2020, № 4, с. 56 67.

8. The role of public sector accounting in strengthening internal control and financial accountability. World Journal of Advanced Research and Reviews, 2025, 12(2), с. 321 331.

9. “Experience of foreign countries in public financial management: state control and audit”. Journal of Public Finance and Administration, 2021, № 2, с. 45 58.

10. “A new architecture of state financial control and audit system reforms”. Finance and Society Journal, 2025, с. 12 28.