RAQAMLI IQTISODIYOT SHAROITIDA BUXGALTERIYA HISOBINI AVTOMATLASHTIRISHDA SUN’IY INTELLEKTNING AHAMIYATI
Keywords:
Kalit soʻzlar: Raqamli iqtisodiyot, ichki nazorat, Generativ AI (GenAI), muhimlilik, buxgalteriya hisobi, sun’iy intellekt (AI), avtomatlashtirish.Abstract
Annotasiya. Sun’iy intellekt (AI) algoritmlari bugungi kunda buxgalteriya
hisobini yuritishning mukammallik darajasini oshirib, hisob-kitob tizimlarini tubdan
o‘zgartirmoqda. Maqolada moliyaviy axborotlar sifatini oshirish va boshqaruv
qarorlarini optimallashtirishda intellektual texnologiyalarning o‘rni tahlil qilingan.
An’anaviy audit usullari aniqlashga ojizlik qiladigan yashirin moliyaviy firibgarliklar
hamda tizimli xatolar zamonaviy texnologiyalar yordamida tadqiq etiladi. Shuningdek,
jarayonlarning xalqaro moliyaviy hisobot standartlari (IAS, IFRS) talablariga
muvofiqligi masalasiga alohida e’tibor qaratilgan. Mazkur ishda buxgalteriya
jarayonlarini avtomatlashtirish orqali yashirin xatolarni tezkor aniqlash va ularning
moliyaviy yo‘qotishlarga ta’sirini kamaytirish imkoniyatlari o‘rganiladi. Sun’iy
intellektning barcha sohalardagi murakkab vazifalarni yengillashtirish xususiyati
buxgalteriya qarorlarini qabul qilishda yangi istiqbollarni ochib beradi.
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