Мақолада бюджет ташкилотларини молиялаштириш ва маблағларни мақсадли сарфланишини таъминловчи институционал механизмлар ўрганилади. Иқтисодчи олимларнинг бюджетга оид тадқиқотлари ўрганилди,шунингдек, бюджет ташкилотлари ўз маблағларини бошқариш ва мақсадли сарфланишини таъминлашдаги муаммолар ва ечимлари кўриб чиқилиб, якунида хулосалар шакллантирилди.
Мақолада бюджет ташкилотларини молиялаштириш ва маблағларни мақсадли сарфланишини таъминловчи институционал механизмлар ўрганилади. Иқтисодчи олимларнинг бюджетга оид тадқиқотлари ўрганилди,шунингдек, бюджет ташкилотлари ўз маблағларини бошқариш ва мақсадли сарфланишини таъминлашдаги муаммолар ва ечимлари кўриб чиқилиб, якунида хулосалар шакллантирилди.
В статье исследуется финансирование бюджетных организаций и организационные механизмы, обеспечивающие целевое расходование средств. Были изучены бюджетные исследования экономистов, а также проблемы и решения бюджетных организаций в управлении своими средствами и обеспечении целевого расходования средств, в конце сделаны выводы.
The article examines the financing of budgetary organizations and the institutional mechanisms that ensure targeted spending of funds. The budget studies of economists were studied, as well as the problems and solutions of budgetary organizations in managing their funds and ensuring targeted spending, and conclusions were drawn at the end
| № | Author name | position | Name of organisation |
|---|---|---|---|
| 1 | Abduraxmonov K.A. | -- | Toshkent davlat iqtisodiyot universiteti qoshidagi “O‘zbekiston iqtisodiyotini rivojlantirishning ilmiy asoslari va muammolari” ilmiy-tadqiqot markazi |
| № | Name of reference |
|---|---|
| 1 | Aseshemie, D. P. (1997). The management accounting system. University of Port-Harcourt Press, Port-Harcourt, Nigeria |
| 2 | Brown, J. L. and Howard, L.R. (2002). Principles and practice of management Accountancy. Macdonald and Evans ltd, London. |
| 3 | Buyers, H. and Holmes, B. (1998). Cost Accounting. Casell Ltd, United States. |
| 4 | Charles, T. H. (1997). Cost Accounting Managerial Emphasis. Prentice hall international Inc, London. |
| 5 | Cope, O. K. (1994). Operations Analysis: The Basis for Programme Budgeting: performance budgeting and unit cost accounting for government unit. Chicago Press, USA. |
| 6 | Harris, Jason, Richard Hughes, Goesta Ljungman and Carla Sateriale. (2013) “Medium-Term Budget Frameworks in Advanced Economies: Objective, Design, and Performance.” In Public Financial Management and Its Emerging Architecture, edited by Marco Cangiano, Theresa R. Curristine, and Michel Lazare. Washington, DC: International Monetary Fund. |
| 7 | Lucey, T. (1988). Management Accounting (2nd edition). EIBS Op publications Ltd, USA |
| 8 | Onorah, N. B. (2005). Budgeting as a Management Tool. Student Accountant Journal, volume 5, UST, PortHarcourt, Nigeria |
| 9 | Pandey I. M. (2002). Fundamentals of Financial Management. Villas Publishing House, New Delhi |
| 10 | Vandierendonck, Caroline. (2014) “Public Spending Reviews: Design, Conduct, Implementation.” Economic Papers 525, European Commission, Brussels |