Oriental Renaissance: Innovative,
educational, natural and social sciences
VOLUME 2 | ISSUE 2
ISSN 2181-1784
Scientific Journal Impact Factor
SJIF 2022: 5.947
Advanced Sciences Index Factor
ASI Factor = 1.7
913
w
www.oriens.uz
February
2022
BUDJET TASHKILOTLARIDA BUXGALTERIYA HISOBI VA
HISOBOTINI XALQARO STANDARTLAR ASOSIDA
TAKOMILLASHTIRISH
Xudayberdiyeva Nilufar Mengqobilovna
Termiz Davlat Universiteti Iqtisodiyot va turizm fakulteti
Magistratura bo’limi “Buxgalteriya hisobi” yo’nalishi 2-kurs magistranti
ANNOTATSIYA
Davlat sektorida buxgalteriya hisobi xalqaro standartlari asosida buxgalteriya
hisobi va hisoboti tizimini takomillashtirish hisob yuritishni uslubiy jihatlarini
xalqaro amaliyotda umumqabul qilingan nomalarga moslashish asosida mamlakat
reytingini yanada oshirish; davlat moliyasini boshqarishda hisobotlarni axborot
qamrovi
va
shaffofligini
oshirish;
moliyaviy
va
statistik
hisobotlarni
integratsiyalashuvini ta’minlash; xalqaro munosabatlarni globallashuvi sharoitida
chet el investitsiyalari hamda donorlik mablag’lari xajmini ko’paytirishdan iborat.
Kalit sozlar: Budjet, budjet tashkiloti, Buxgalteriya hisobining xalqaro
standartlari(BHXS), davlat sektori, Moliya yili, passiv schot, aktiv schot, moliyaviy
natijalar, shartnoma
ABSTRACT
Improving the system of accounting and reporting in the public sector on the
basis of international accounting standards Further increase the country's rating by
adapting the methodological aspects of accounting to the generally accepted names
in international practice; increase information coverage and transparency of reports
in public finance management; ensuring the integration of financial and statistical
reporting; in the context of the globalization of international relations, increasing the
volume of foreign investment and donor funds.
Keywords: Budget, budget organization, International Accounting Standards
(IFRS), public sector, Fiscal year, liability account, asset account, financial results,
contract
АННОТАЦИЯ
Совершенствование системы учета и отчетности в государственном
секторе на основе международных стандартов бухгалтерского учета
Дальнейшее
повышение
рейтинга
страны
за
счет
адаптации
методологических аспектов бухгалтерского учета к общепринятым в
международной практике названиям; повысить информативность и
прозрачность отчетов в управлении государственными финансами;
