Диссертациянинг биринчи бобида тижорат банклари фаолиятини рейтинг тизими асосида баҳолашнинг назарий масалалари чуқур таҳлил қилинган

The scientific novelty of the research is determined by followings: 
It is proposed that practice of budgeting on the basis of mutual coordination of 
intermediate and final goals in order to ensure the effectiveness of the final criteria 
for the activities of budget organizations in the financing of budget expenditures; 
Methodology for calculating budget risk based on the performance of financial 
services staff is improved in order to ensure the purposefulness, timeliness and 
effectiveness of budget expenditures; 
It is proposed to apply the practice of assessing the net present value (net present 
value), which allows to take into account inflation and exchange rate fluctuations in 
order to ensure price stability over the future costs financed from the budget account; 
The share of scientific high-capacity products in GDP, the volume of exports of 
educational and medical services or the share of social services of budgetary 
institutions in the country’s exports, the degree of commercialization of scientific 
developments or the high commercial value of budget expenditures through the 
introduction of «result-oriented budget» system, it is proposed to ensure an increase 
in the active life expectancy of the population as a result of public spending in the 
field of medicine; 
As modern economic principles aimed at ensuring the effectiveness of the 
formation of a budgetary policy, it is proposed to use the principles of sociality, 
transparency, rationality, sufficiency, austerity.
Implementation of the research results. On the basis of scientific results 
obtained on improving budgetary policy: 
The proposal to introduce the practice of budgeting on the basis of mutual 
coordination of intermediate and final goals in order to ensure the effectiveness of the 

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final criteria of the activities of budget organizations in financing budget expenditures 
was adopted by the Legislative Chamber of the Oliy Majlis of the Republic of 
Uzbekistan (Act of Legislative Chamber of Oliy Majlis No. 04/1-1490 dated 
09.06.2020). As a result, budget organizations are provided with favorable conditions 
for expenditures within the strategic goals of the country; 
The proposal to introduce a methodology for calculating the budget risk based 
on the results of activities of the employees of the financial service in order to ensure 
the purposefulness, duration and effectiveness of budgetary expenditures was adopted 
by the Legislative Chamber of the Oliy Majlis of the Republic of Uzbekistan (Act of 
the Legislative Chamber of the Oliy Majlis No. 04/1-1490 dated 09.06.2020). As a 
result of the introduction of this methodology, it has been achieved to increase the 
responsibility of the financial service personnel, as well as to finance the budget costs 
in a fixed amount and in a timely manner. 
The proposal to apply the practice of assessing the net present value (net present 
value), which allows to take into account inflation and exchange rate fluctuations in 
order to ensure the price stability on the future costs financed from the budget 
account (Act of the Legislative Chamber of the Oliy Majlis of the Republic of 
Uzbekistan No. 04/1-1490 dated 09.06.2020). As a result of this practice, conditions 
have been created for ensuring the planning and financing of budget expenditures, 
taking into account the macroeconomic situation. 
The share of scientific high-capacity products in GDP, the volume of exports of 
educational and medical services or the share of social services of budgetary 
institutions in the country’s exports, the degree of commercialization of scientific 
developments or the high commercial value of budget expenditures through the 
introduction of the results-oriented budget system, the proposal to ensure an active 
life expectancy as a result of public expenditures in the field of medicine was adopted 
by the Legislative Chamber of the Oliy Majlis of the Republic of Uzbekistan (Act of 
the Legislative Chamber of the Oliy Majlis of the Republic of Uzbekistan
No.04/1-1490 dated 09.06.2020). As a result, conditions have been created for 
planning, execution and sustainable economic growth based on the focus of budget 
expenditures on efficiency; 
The proposal to use the principles of sociality, transparency, rationality, 
sufficiency, austerity as modern economic principles aimed at ensuring the 
effectiveness of the formation of the budget policy was adopted by the Legislative 
Chamber of the Oliy Majlis of the Republic of Uzbekistan (Act of the Legislative 
Chamber of the Oliy Majlis of the Republic of Uzbekistan No.04/1-1490 dated 
09.06.2020). These results of the scientific research, introduced into practice, served 
the formation of the priority aimed at determining the budget rules in the 
implementation of budgetary expenditures.