DAVLAT BYUDJETI SHAFFOFLIGINI TA'MINLASHDA JAMOATCHILIK NAZORATI: QONUNCHILIKNI TAKOMILLASHTIRISH ISTIQBOLLARI
DOI:
https://doi.org/10.5281/zenodo.19877587Keywords:
Devolyutsiya, byudjet shaffofligi, moliyaviy hisobdorlik, davlat moliyasini boshqarish, mahalliy hokimiyat, ochiq ma’lumotlar, audit, byudjet intizomi, fuqarolik ishtiroki, davlat xaridlari.Abstract
Ushbu maqola devolyutsiya (vakolatlarni markazdan quyi bo‘g‘inlarga o‘tkazish) jarayonida davlat byudjeti shaffofligi va hisobdorligini ta’minlashning dolzarb masalalariga bag‘ishlangan. Tadqiqotda shaffoflik va hisobdorlik tushunchalari davlat boshqaruvining samaradorligini oshiruvchi o‘zaro bog‘liq omillar sifatida tahlil qilinadi. Maqolada davlat mablag‘larini boshqarishda mavjud bo‘lgan huquqiy bo‘shliqlar, shuningdek, quyi bo‘g‘in hokimiyat organlarining fuqarolar oldidagi hisobdorlik darajasidagi muammolar aniqlangan. Mualliflar byudjet jarayonini ochiqlashtirish, qonunchilik bazasini takomillashtirish, moliyaviy ma’lumotlarni o‘z vaqtida e’lon qilish, raqamli xarid tizimlarini (e-procurement) joriy etish hamda fuqarolik jamiyati institutlarining byudjet nazoratidagi ishtirokini kuchaytirish bo‘yicha amaliy tavsiyalar ishlab chiqdilar.
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