MHXSNING NAZARIY VA AMALIY JIHATLARI: GLOBAL IQTISODIYOT SHAROITIDA RIVOJLANISH YO‘NALISHLARI

Zunnunov Lazizxon Olimxon o‘g‘li

Toshkent davlat iqtisodiyot universiteti, Moliyaviy hisob va hisobot kafedrasi tayanch doktaranti

Keywords: MHXS, globalizatsiya, moliyaviy hisob, O‘zbekiston, investitsiya, auditorlik, integratsiya, raqamli iqtisodiyot.

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Abstract

Annotatsiya. So‘nggi yillarda jahon xo‘jalik tizimining globallashuvi, kapital harakatining erkinlashuvi va transmilliy korporatsiyalar sonining ortishi moliyaviy hisobotlarning yagona xalqaro mezon asosida yuritilishini talab etmoqda. Shu nuqtayi nazardan, Moliyaviy hisobotning xalqaro standartlari (MHXS) moliyaviy axborotning ishonchliligi, shaffofligi va taqqoslanuvchanligini ta’minlovchi asosiy mexanizmga aylandi. Maqolada MHXSning nazariy-uslubiy asoslari, global iqtisodiy tizimdagi o‘rni, O‘zbekistonda MHXSni joriy etish amaliyoti va xalqaro tajriba asosidagi rivojlanish istiqbollari tahlil qilinadi. Tadqiqotda taqqoslash, solishtirma tahlil, statistik ma’lumotlar va holat tahlillari usullari qo‘llanilgan. Natijalarga ko‘ra, O‘zbekistonda MHXSni to‘liq joriy etish investitsion jozibadorlikni oshiradi, lekin bu jarayonda kadrlar, raqamli infratuzilma va auditorlik mexanizmlari yetarli darajada shakllanmagan. Bundan tashqari, MHXSni joriy etish bosqichma-bosqich amalga oshirilayotgani sababli bu jarayon kadrlar tayyorlash, texnologik infratuzilmani modernizatsiya qilish va xalqaro tajriba bilan uyg‘unlashtirishni talab etmoqda.

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