MOLIYAVIY HISOBOT ISHONCHLILIGINI OSHIRISH YO‘NALISHLARI
DOI:
https://doi.org/10.5281/zenodo.18362262Ключевые слова:
moliyaviy hisobot, ishonchlilik, hisob siyosati, ichki nazorat, ichki audit, moliyaviy axborot sifati, shaffoflik, moliyaviy hisobotning xalqaro standartlari, buxgalteriya hisobi, firibgarlik riskiАннотация
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
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