O‘ZBEKISTONDA BUDJET TUSHUMLARINI OSHIRISHDA BOJXONA AUDITINI TAKOMILLASHTIRISH MASALALARI
DOI:
https://doi.org/10.5281/zenodo.17387096Keywords:
bojxona auditi, bojxona to‘lovlari, samaradorlik, risklarni baholash, raqamlashtirish, davlat boshqaruvi, byudjet daromadlari, iqtisodiy xavfsizlik, O‘zbekistonAbstract
Ushbu maqolada O‘zbekiston Respublikasida bojxona auditi tizimini takomillashtirish orqali bojxona to‘lovlari
undiriluvchanligini oshirish masalalari ilmiy jihatdan tahlil qilingan. Muallif tomonidan bojxona auditi tushunchasi, uning
maqsadi va ahamiyati, shuningdek, zamonaviy boshqaruv mexanizmlarida tutgan o‘rni yoritilgan. Maqolada xorijiy tajriba
asosida audit jarayonlarini raqamlashtirish, risklarni baholash hamda nazorat samaradorligini oshirish yo‘llari ko‘rsatib
o‘tilgan. Tadqiqot natijasida bojxona organlari faoliyatini takomillashtirish, byudjetga tushumlarni ko‘paytirish va iqtisodiy
xavfsizlikni ta’minlashga qaratilgan ilmiy-amaliy tavsiyalar ishlab chiqilgan
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