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PRACTICE OF PREPARING AND PRESENTING FINANCIAL PERFORMANCE REPORTS IN BUDGETARY ORGANIZATIONS

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ARTICLE ANNOTATION

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In this article, the process of creating and presenting reports on financial results in budget organizations, its specific aspects, and the problems associated with it are studied. During the research, the theoretical and methodological foundations of financial reports, international experience and national operations were analyzed. Ways to solve the existing problems and promising directions are justified. Research results serve to improve the reporting system in budget organizations and increase the efficiency of using state funds.

AUTHORS

SH.Kalonov

Олий таълимни ривожлантириш тадқиқотлари маркази

Tags

# прозрачность# transparency# шаффофлик# бухгалтерский учет# accounting# ҳисобот# отчет# report# бухгалтерия ҳисоби# financial analysis# финансовый анализ# бюджет ташкилотлари# budget organizations# бюджетные организации# молиявий натижа# financial result# финансовый результат# рақамлаштириш.# цифровизация.# молиявий таҳлил# digitization.

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Article Identifiers

ROI:

https://eroi.uz/11.0183/A0125-0005

DOI:

Not Available

References

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Christiaens, J., Vanhee, C., Manes-Rossi, F., Aversano, N., & Van Cauwenberge, P. (2015). The effect of IPSAS on reforming governmental financial reporting: An international comparison. International Review of Administrative Sciences, 81(1), 158-177. https://doi.org/10.1177/0020852314546580

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