Vol. 6 No. 3 (2026): EIYB (Educational Yield Insights & Breakthroughs)
Articles

Davlat moliyaviy nazoratini modernizatsiya qilishning ustuvor yo‘nalishlari

Mutallibov Muhammadqodir Nusratbek o‘g‘li
Bank-moliya akademiyasi magistranti

Published 2026-06-08

Keywords

  • davlat moliyaviy nazorati, moliyaviy nazorat, budjet mablag‘lari, tashqi nazorat, ichki nazorat, ichki audit, riskka asoslangan nazorat, profilaktik nazorat, davlat xaridlari, moliyaviy intizom, raqamlashtirish, budjet samaradorligi.

Abstract

Mazkur maqolada davlat moliyaviy nazoratining mamlakat moliya tizimidagi o‘rni va joriy holati tahlil qilingan. Unda davlat moliyaviy nazoratining tashqi va ichki shakllari, uni amalga oshiruvchi asosiy subyektlar, ularning vakolatlari hamda budjet mablag‘laridan foydalanish ustidan nazoratning asosiy yo‘nalishlari yoritilgan. Shuningdek, davlat moliyaviy nazoratining moliyaviy intizomni mustahkamlash, budjet mablag‘laridan qonuniy, maqsadli va samarali foydalanishni ta’minlashdagi ahamiyati ko‘rib chiqilgan. 

Tadqiqot davomida davlat moliyaviy nazoratini modernizatsiya qilishning ustuvor yo‘nalishlari sifatida nazorat jarayonlarini raqamlashtirish, riskka asoslangan nazoratni rivojlantirish, ichki audit faoliyatini kuchaytirish, profilaktik nazorat mexanizmlarini takomillashtirish hamda budjet mablag‘laridan foydalanish samaradorligini baholash masalalariga alohida e’tibor qaratilgan. Ushbu yo‘nalishlarning amaliyotga joriy etilishi davlat moliyaviy nazoratining samaradorligi, shaffofligi va natijadorligini oshirishga xizmat qilishi asoslab berilgan.

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