MOLIYAVIY HISOBOT ISHONCHLILIGINI OSHIRISH YO‘NALISHLARI
DOI:
https://doi.org/10.5281/zenodo.18362262Keywords:
moliyaviy hisobot, ishonchlilik, hisob siyosati, ichki nazorat, ichki audit, moliyaviy axborot sifati, shaffoflik, moliyaviy hisobotning xalqaro standartlari, buxgalteriya hisobi, firibgarlik riskiAbstract
Mazkur maqolada moliyaviy hisobot ishonchliligining iqtisodiy mohiyati, uning korxona faoliyati
samaradorligini baholash va boshqaruv qarorlarini qabul qilishdagi ahamiyati tadqiq etilgan. Moliyaviy hisobot
ishonchliligiga salbiy ta’sir etuvchi omillar tizimli tahlil qilinib, jumladan, hisob siyosatining nomuvofiqligi, ichki nazorat
tizimining samarasizligi, buxgalteriya ma’lumotlarining sifatsizligi, firibgarlik holatlari hamda axborot texnologiyalaridan
foydalanishdagi muammolar yoritib berilgan. Shuningdek, moliyaviy hisobot ishonchliligini oshirishning asosiy yo‘nalishlari
sifatida moliyaviy hisobotning xalqaro standartlariga muvofiq hisob siyosatini shakllantirish, ichki audit va ichki nazorat
tizimini kuchaytirish, hisob jarayonlarini avtomatlashtirish, axborot shaffofligini ta’minlash hamda mustaqil audit rolini
oshirish masalalari ilmiy jihatdan asoslangan
References
Ripoll, L., Matos, J. C. (2020). Information reliability: Criteria to identify misinformation in the digital environment. //
Investigación Bibliotecológica, 34(84), 79–101. https://doi.org/10.22201/iibi.24488321xe.2020.84.58115
Trung Nguyen Kim Quoc, Van Tran Hong, Tuan Le Van, Hang Nguyen Minh, Oanh Nguyen Thi Ngoc. (2024). Financial
statements’ reliability affects firms’ performance: A case of Vietnam. // Journal of Eastern European and Central Asian
Research, 11(1), 143–155.
Arcas-Pellicer, M. J., Pina, V., Torres, L. (2022). Corporate governance and reliability of financial reporting in central
government agencies. // Revista de Contabilidad – Spanish Accounting Review, 25(1), 76–88.
Barth, M. E., Landsman, W. R., Lang, M., Williams, C. (2012). Are IFRS-based and US GAAPbased
accounting amounts comparable? // Journal of Accounting and Economics, 54(1), 68–93.
https://doi.org/10.1016/j.jacceco.2012.03.001
Drujilovskaya, T. Yu., Korshunova, T. N., Khodyrev, A. A. Prinsipy uchetnoi politiki i dostovernost’ otchetnoy informatsii
kak ee tsel’ // Mezhdunarodnyi bukhgalterskii uchet, 2013, № 24, 2–16-betlar.
Xajimuratov, N. Sh. Moliyaviy hisobotning ishonchliligini ta’minlash yo‘nalishlari // Iqtisod va moliya, 2020, 3(135),
–77-betlar.
Abdug‘aniyeva, S. A. Moliyaviy hisobotning mazmuni, maqsadi va vazifalari: xalqaro standartlar nuqtai nazaridan tahlil
// Journal of Economy, Tourism and Service, 4(3), 2025, 28–33-betlar.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 MUHANDISLIK VA IQTISODIYOT
This work is licensed under a Creative Commons Attribution 4.0 International License.