RAQAMLI IQTISODIYOT SHAROITIDA BUXGALTERIYA HISOBI VA MOLIYAVIY HISOBOTNI XALQARO STANDARTLAR ASOSIDA TAKOMILLASHTIRISH
Keywords:
Kalit so‘zlar: Raqamli iqtisodiyot; Buxgalteriya hisobi; Moliyaviy hisobot; Xalqaro standartlar; IFRS; Moliyaviy boshqaruv; Texnologik integratsiyaAbstract
Annotatsiya: Raqamli iqtisodiyot sharoitida buxgalteriya hisobi va moliyaviy
hisobot tizimining samaradorligini oshirish dolzarb masala hisoblanadi. Raqamli
texnologiyalarning joriy etilishi hisob-kitob jarayonlarining tezligini, aniqligini va
shaffofligini sezilarli darajada oshirish imkonini beradi. Shu bilan birga, moliyaviy
hisobotni xalqaro standartlar, xususan IFRS va GAAP asosida yuritish korxonalarning
moliyaviy shaffofligini ta‘minlab, investorlar va manfaatdor tomonlarning ishonchini
mustahkamlaydi. Ushbu maqolada raqamli texnologiyalar va xalqaro standartlarni
integratsiya qilish orqali buxgalteriya hisobi tizimini takomillashtirish imkoniyatlari
tahlil qilinadi. Tadqiqot natijalari korxonalarda samarali moliyaviy boshqaruvni
amalga oshirish va raqamli iqtisodiyot sharoitida strategik qarorlar qabul qilish
jarayonlarini takomillashtirishga xizmat qiladi.
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