BANKLARDA BUXGALTERIYA HISOBI VA MOLIYAVIY SHAFFOFLIKNI TA’MINLASH MASALALARI
Keywords:
Kalit so‘zlar. Bank tizimi, buxgalteriya hisobi, moliyaviy shaffoflik, bank moliyaviy hisobotlari, xalqaro moliyaviy hisobot standartlari, ichki audit, ichki nazorat, kredit risklari, raqamli bank texnologiyalari, investitsion jozibadorlik, bank barqarorligi.Abstract
Annotatsiya. Ushbu maqolada banklarda buxgalteriya hisobi va moliyaviy
shaffoflikni ta’minlash masalalari keng yoritilgan. Banklarda buxgalteriya hisobining
mohiyati, uning bank faoliyatidagi o‘rni hamda moliyaviy shaffoflikning iqtisodiy
ahamiyati tahlil qilingan. Xalqaro moliyaviy hisobot standartlarining banklarda
qo‘llanilishi, ichki nazorat va audit tizimlarining roli, shuningdek, raqamli
texnologiyalarning buxgalteriya hisobi va moliyaviy hisobotlar sifatiga ta’siri
o‘rganilgan. Shuningdek, banklarda moliyaviy shaffoflikni ta’minlash orqali
investitsion jozibadorlikni oshirish, kredit risklarini kamaytirish va bank tizimining
barqarorligini mustahkamlash imkoniyatlari asoslab berilgan. Tadqiqot natijalari bank
tizimini rivojlantirish va moliyaviy ochiqlikni ta’minlash bo‘yicha amaliy takliflar
ishlab chiqishda muhim ahamiyat kasb etadi.
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