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BUDJET TASHKILOTLARIDA PUL MABLAG‘LARI NAZORATINI
TAKOMILLASHTIRISH
PhD. Mirzayev Ozod Furqatovich
O‘zbekiston Respublikasi bank moliya
akademiyasi “Buxgalteriya hisobi va
audit” kafedrasi katta o‘qituvchisi
Xolmurodov Baxrom Maxmatkarim o‘g‘li
O‘zbekiston Respublikasi bank moliya
akademiyasi tinglovchisi
Tel: 97 850-91-19
Annotatsiya:
Ushbu maqolada davlat budjeti va davlat maqsadli jamg’armalarida
daromadlar va xarajatlar smetalari ijrosini amalga oshirishda moliyaviy aktivlar ya‘ni pul
mablag’lari hisobini oqilona taqsimlash yo’llari, budjet tizimi budjetlari ijrosi hisobi va
nazorati jarayonini tashkil etishning dolzarb masalalari hamda
ilmiy va uslubiy jihatlari
ko’rib chiqilgan. Shuningdek, maqolada budjetning g’azna ijrosi hisobi, budjet ijrosining
buxgalteriya hisobini tashkil qilish, budjet tashkilotlarida pul mablag’lari ijrosining
buxgalteriya hisobi, O‘zbckiston Respublikasining «Budjet tizimi to‘g‘risida»gi qonuni va
nazoratini tashkil etish va faoliyati
mexanizmiga doir iboralar, tushunchalar va tahlillar
keltirilgan.
Kalit so‘zlar:
budjet tizimi, daromad, budjetlararo munosabat, soliq, subvensiyalar,
o’tkazib
beriladigan daromadlar, dotatsiya, budjetlararo o’zaro hisob-kitoblar,
budjet
ssudasi, budjet taqchilligi.
Abstract:
In this article, the ways of rational distribution of financial assets, in the
implementation of the implementation of income and expenditure
estimates in the state
budget and state special funds, current issues of the organization of the process of accounting
and control of budget system budget execution, and scientific and methodological aspects
are considered. Also, the article deals with the accounting of the treasury execution of the
budget, the organization of the accounting of the budget execution, the accounting of the
execution of funds in budget organizations, the Law "On the Budget System" of the
Republic of Uzbekistan and the mechanism of organization and control.
expressions,
concepts and analysis are presented.