Iqtisodiyotni raqamlashtirish sharoitida buxgalteriya hisobi, iqtisodiy tahlil va auditni xalqaro standartlar asosida rivojlantirish muammolari va istiqbollari




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partnership projects.
81
Public-Private Partnership (PPP) is "a long-term contract between a private 
partner and the government for the provision of public property or services, in which 
the private party pays a significant salary, bears the risk and management 
responsibility associated with the outcome. "assumes responsibility"
82
. In public-
private partnership, comparing the efficiency of the state and the private partner in 
terms of the efficiency of financial relations, the private partner can operate more 
effectively than the state in terms of labor management relations, organizational 
structures, incentive systems, employee selection and other indicators. In doing so, 
PPPs may be necessary for governments and the private sector to reduce 
inefficiencies in their infrastructure management organizational structures. Indeed, 
PPPs can improve the capital and operational efficiency of infrastructure investments 
by leveraging private sector expertise, but these processes do not always work in the 
same way for different projects
83
. In this case, the profitability of the project is 
important. Therefore, in public-private partnership, a different approach to different 
areas of infrastructure is needed. "Although there are various potential benefits of 
PPPs in several areas of economic and social life, if well-organized PPP practices are 
not reflected in systematic and effective financial relations, the probability of failure 
may be higher than the probability of success".
84
Also, if public-private partnership is 
successful, the stability of public finances and the size of the market have a positive 
effect on the scale of investments in infrastructure, while a high tax burden and a high 
level of inflation have a negative effect.
85
The World Bank defines PPP as a contract concluded between public and 
private businesses in the field of production and provision of infrastructure services 
81
Decree of the President of the Republic of Uzbekistan, dated January 28, “ON THE DEVELOPMENT STRATEGY 
OF THE NEW UZBEKISTAN FOR 2022-2026”, 2022 No. PF-60, https://lex.uz/uz/docs/-5841063
82
The World Bank. (2019). What are public private partnerships? 
https://ppp 
. worldbank.org/public-private-
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Iqtisodiyotni raqamlashtirish sharoitida buxgalteriya hisobi, iqtisodiy tahlil va auditni xalqaro standartlar asosida rivojlantirish muammolari va istiqbollari

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