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Жаҳонда давлатлар иқтисодиётининг асосий бўғини ҳисобланган корхоналарни модернизациялашга бўлган талаб кун сайин ортиб бормоқда. Бунга сабаб шундаки, корхоналарни модернизациялаш ҳар қандай давлатда ялпи ички маҳсулот (ЯИМ), меҳнат унумдорлиги ва самарадорлиги, яратилаётган моддий бойликлар сифати, рақобатбардошлиги ва экспортбоплиги, шунингдек, аҳоли бандлиги ва даромадларини ошириш, камбағалликни қисқартиришнинг муҳим омили ва гарови ҳисобланади. Корхоналарни модернизациялашнинг умумдавлат аҳамиятига моликлиги ушбу муҳим жараённи миқдор жиҳатдан баҳолаш ва сифат жиҳатдан тавсифлаш ҳамда назорат қилиш воситалари бўлган ҳисоб ва аудитни ахборот фойдаланувчилари талаблари асосида такомиллаштиришни зарурат қилиб қўймоқда.

  • Read count 298
  • Date of publication 27-12-2021
  • Main LanguageO'zbek
  • Pages11-21
Ўзбек

Жаҳонда давлатлар иқтисодиётининг асосий бўғини ҳисобланган корхоналарни модернизациялашга бўлган талаб кун сайин ортиб бормоқда. Бунга сабаб шундаки, корхоналарни модернизациялаш ҳар қандай давлатда ялпи ички маҳсулот (ЯИМ), меҳнат унумдорлиги ва самарадорлиги, яратилаётган моддий бойликлар сифати, рақобатбардошлиги ва экспортбоплиги, шунингдек, аҳоли бандлиги ва даромадларини ошириш, камбағалликни қисқартиришнинг муҳим омили ва гарови ҳисобланади. Корхоналарни модернизациялашнинг умумдавлат аҳамиятига моликлиги ушбу муҳим жараённи миқдор жиҳатдан баҳолаш ва сифат жиҳатдан тавсифлаш ҳамда назорат қилиш воситалари бўлган ҳисоб ва аудитни ахборот фойдаланувчилари талаблари асосида такомиллаштиришни зарурат қилиб қўймоқда.

Русский

Растет потребность в модернизации предприятий, которые составляют основу мировой экономики. Это связано с тем, что модернизация предприятий в любой стране является важным фактором и гарантией роста валового внутреннего продукта (ВВП), производительности и эффективности труда, качества, конкурентоспособности и возможностей экспорта материальных благ, а также увеличения занятости и доходов, сокращения бедности. Модернизация предприятий требует в том числе совершенствования бухгалтерского учета и аудита, которые являются важными инструментами количественной оценки и качественного описания и контроля этого процесса в соответствии с требованиями пользователей информации.

English

The demand for modernization of companies, which form the mainstay of the global economy, is growing. This is explained by the fact that modernization of companies in any country is an important factor and a guarantee of the gross domestic product (GDP), labor productivity and efficiency, quality, competitiveness and exportability of material wealth, as well as increasing employment and income, poverty reduction. Modernization of enterprises is of national importance, and this process needs to be improved in terms of both quantitative assessment and qualitative charasteristics and control, as well as accounting and auditing, based on the requirements of information users.

№ Author name position Name of organisation
1 Muhammadiyev Z.U. “Buxgalteriya hisobi va audit” kafedrasi dotsenti v.b., PhD Samarkand iqtisodiyot va servis instituti
2 Boronov B.F. “Buxgalteriya hisobi va audit” kafedrasi dotsenti v.b., PhD Samarkand iqtisodiyot va servis instituti
3 Abdurasulov J.A. “Buxgalteriya hisobi va audit” kafedrasi magistranti Samarkand iqtisodiyot va servis instituti
№ Name of reference
1 O‘zbekiston Respublikasi Vazirlar Mahkamasining 2016-yil 26-fevraldagi «2016–2020- yillarda xizmatlar sohasini rivojlantirish dasturi to‘g‘risida»gi 55-sonli qarori [Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated February 26, 2016, no 55 “On the Program of development of the services sector for 2016–2020”].
2 “Buxgalteriya hisobida hujjatlar va hujjatlar aylanishi to‘g‘risida”gi nizom. O‘zbekiston Respublikasi Adliya vazirligi tomonidan 14.01.2004. 1297-son bilan ro‘yxatga olingan, O‘zbekiston Respublikasi Moliya vazirining 23.12.2003. 131-son buyrug‘i bilan tasdiqlangan [“Regulations on documents and document flow in accounting”. Ministry of Justice of the Republic of Uzbekistan 14.01.2004. Registered by the Minister of Finance of the Republic of Uzbekistan dated 23.12.2003, no. 1297. Approved by Order no. 131].
3 Raz’yasneniya mejdunarodnix standartov finansovoy otchetnosti. KMSFO [International Accounting Standards Board-Almati, 2001. Clarifications of International Financial Reporting Standards. IFRS. International Accounting Standards Board-Almaty, 2001].
4 Mejdunarodnie standarti finansovoy otchetnosti [International Financial Reporting Standards]. Available at: http://www.ifrs.org.ua/mezhdunarodny-e-standarty-finansovoj-otchyotnosti/.
5 1-son BHMS «Hisob siyosati va moliyaviy hisobot». O‘zR Adliya vazirligi tomonidan 1998-yil 14-avgustda ro‘yxatga olingan, № 474 [IFRS 1 Accounting Policies and Financial Reporting. Registered by Ministry of Justice of the Republic of Uzbekistan on August 14, 1998, no. 474.
6 2-son BHMS «Asosiy xo‘jalik faoliyatidan olingan daromadlar». O‘zR Adliya vazirligi tomonidan 1998-yil 26-avgustda ro‘yxatga olingan, № 483 [IFRS 2 “Income from operating activities”]. Registered by Ministry of Justice of the Republic of Uzbekistan on August 26, 1998, no. 483.
7 3-son BHMS «Moliyaviy natijalar to‘g‘risidagi hisobot». O‘zR Adliya vazirligi tomonidan 1998-yil 26-avgustda ro‘yxatga olingan, № 484 [IFRS 2 “Income from operating activities”]. Registered by Ministry of Justice of the Republic of Uzbekistan on August 26, 1998, no. 483.
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11 9-son BHMS «Pul oqimlari to‘g‘risidagi hisobot». O‘zR Adliya vazirligi tomonidan 1998-yil 4-noyabrda ro‘yxatga olingan, № 519 [IFRS 9 Cash Flow Statement]. Registered by Ministry of Justice of the Republic of Uzbekistan on November 4, 1998, no. 519.
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13 12-son BHMS «Moliyaviy investitsiyalarning hisobi». O‘zR Adliya vazirligi tomonidan 1999-yil 16-yanvarda ro‘yxatga olingan № 596 [IFRS 12 Accounting for Financial Investments]. Registered by Ministry of Justice of the Republic of Uzbekistan on January 16, 1999, no. 596.
14 21-son BHMS «Xo‘jalik yurituvchi subyektlarning moliyaviy-xo‘jalik faoliyati buxgalteriya hisobi schyotlar rejasi va uni qo‘llash bo‘yicha yo‘riqnoma». O‘zR Adliya vazirligi tomonidan 2002-yil 23-oktabrda ro‘yxatga olingan, № 1181 [IFRS No. 21 “Guidelines for the chart of accounts of financial and economic activities of business entities and its application”]. Registered by Ministry of Justice of the Republic of Uzbekistan on October 23, 2002, no. 1181.
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16 Mirziyoyev Sh.M. Tanqidiy tahlil, qat’iy tartib-intizom va shaxsiy javobgarlik har bir rahbar faoliyatining kundalik qoidasi bo‘lishi kerak [Critical analysis, Strict discipline and personal responsibility should be the daily rule of every leader]. Tashkent, Uzbekistan Publ. House, 2016, 56 p.
17 Mirziyoyev Sh.M. Milliy taraqqiyot yo‘limizni qat’iyat bilan davom ettirib, yangi bosqichga ko‘taramiz [We will resolutely continue our path of national development and raise it to a new level]. Uzstat website materials. Tashkent, Uzbekistan Publ. House, 2017, 592 p.
18 Available at: https://uz.sputniknews.ru/20210529/chislo-gospredpriyatiy-v-uzbekistanesokratyat-na-75-k-2025-godu/.
19 Available at: https://uz.sputniknews.ru/20210529/chislo-gospredpriyatiy-v-uzbekistanesokratyat-na-75-k-2025-godu-18977013.html/.
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