DAVLAT-XUSUSIY SHERIKLIGI ASOSIDA IQTISODIY TARMOQLARDA ALOHIDA HISOB SIYOSATINI SHAKLLANTIRISHNING USLUBIY YONDASHUVLARI

Qodirov Jasurbek Sharofitdinovich

doi:10.55439/EIT/vol13_iss7/729

Авторы

Qodirov Jasurbek Sharofitdinovich “O‘zbekiston Temir yo‘llari” AJ, Moliya departamenti boshlig‘i, i.f.f.d. (PhD) https://orcid.org/0009-0003-1710-7648

DOI:

https://doi.org/10.55439/EIT/vol13_iss7/729

Ключевые слова:

hisob siyosati, DXSh, iqtisodiy tarmoqlar, risk va foyda taqsimoti, moliyaviy shaffoflik, monitoring va audit, tarmoq xususiyatlari, IFRS va IPSAS.

Аннотация

Mazkur maqolada davlat-xususiy sheriklik (DXSh) asosida iqtisodiy tarmoqlarda alohida hisob siyosatini shakllantirishning uslubiy yondashuvlari tahlil qilingan. Tadqiqotda DXSh loyihalarining moliyaviy, tashkiliy va huquqiy jihatlari tizimli tarzda ko‘rib chiqilib, alohida hisob siyosati buxgalteriya hujjatidan tashqari boshqaruv va shaffoflikni ta’minlovchi strategik instrument sifatida talqin etilgan. Muallif tomonidan O‘zbekiston va xalqaro tajribalar (Buyuk Britaniya, IMF, IPSAS, IFRS) asosida qiyosiy, tizimli va analitik yondashuvlar qo‘llanilgan. Natijalar DXSh loyihalarida hisob siyosatini yagona shablon asosida emas, balki tarmoqqa xos risk, foyda, xizmat muddati va investitsiya hajmiga ko‘ra moslashtirish zarurligini ko‘rsatadi. Maqolada ishlab chiqilgan model uchta ustuvor yo‘nalishga asoslangan: monitoring va audit, tarmoq xususiyatlari, hamda moliyaviy shaffoflik. Ushbu model DXSh loyihalarining fiskal shaffofligini oshirish, investitsion risklarni kamaytirish va iqtisodiy boshqaruv sifatini yaxshilashga xizmat qiladi.

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