DAVLAT MOLIYASIDA ISROFGARCHILIKNI ANIQLASH VA KAMAYTIRISH CHORALARINI ISHLAB CHIQISH
Keywords:
Davlat moliyaviy boshqaruvi, Isrofgarchilik, Byudjet nazorati, Ichki audit, Tashqi audit, Davlat xaridlari, Shaffoflik va hisobdorlik, Natija asosidagi byudjetlashtirish, Integratsiyalangan moliyaviy boshqaruv axborot tizimi (IFMIS), Raqamli monitoring, Korrupsiya va suiiste'mol, Whistle-blower mexanizmi, Xaridlarni optimallashtirish, Natija va ta’sir ko‘rsatkichlari (KPI)Abstract
Davlat moliyasida isrofgarchilik — byudjet resurslarining samarali bo‘lmagan, ortiqcha yoki noo‘rin sarflanishi natijasida jamiyat manfaatlariga yetarlicha xizmat ko‘rsatmasligi holati hisoblanadi. Ushbu maqolada isrofgarchilikning xomili, asosiy ko‘rinishlari va ularni aniqlash usullari tahlil qilinadi; xalqaro tajriba va amaliy chora-tadbirlar asosida milliy siyosat va institutlarni takomillashtirish yo‘llari taklif etiladi. Maqola byudjet nazorati, ichki va tashqi auditorlik, raqamli monitoring, xaridlarni optimallashtirish, kadrlar malakasini oshirish hamda shaffoflikni ta’minlash kabi kompleks choralarni o‘z ichiga oladi. Taklif etilgan choralar iqtisodiy samaradorlikni oshirish va davlat xarajatlari ustidan jamoatchilik nazoratini kuchaytirishga qaratilgan.
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