O’zbekiston respublikasi oliy va o’rta maxsus ta’lim vazirligi qarshi muhandislik-iqtisodiyot instituti sug’urta nazariyasi va amaliyoti
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CONTENTS
Introduction 4 1-. Subject, object, purpose and objectives of insurance theory 6 1.1 Conditions of occurrence of insurance relations 6 1.2. Formation of the first insurance societies 7 1.3. Western scientists' views on the nature of insurance 12 1.4. The importance of insurance in the economy 14 2-. Development stages of insurance 20 2.1. Conditions of emergence of the first insurance societies and insurance 20 2.2. The emergence of the first insurance companies in the world economy 22 3-. History and stages of development of insurance in Uzbekistan 25 3.1. Changes in insurance since Uzbekistan gained independence 25 3.2. Insurance Reforms 30 4-. Terms and definitions used in insurance relations 36 4.1. Terms that describe the organizational aspects of insurance 36 4.2. Terms related to insurance fund formation 39 4.3. Terms related to insurance costs 43 4.4. Foreign terminology used in practice 45 5-. Existence of risks in insurance relations 50 5.1. Insurance as an economic category 50 5.2. Insurance is an important tool to reduce and eliminate the economic damage caused by risks 52 5.3. Types of risks and the role of insurance in managing them 53 5.4. Risk management and insurance 59 6-. Formation and formation of insurance funds 66 6.1 Sources of formation of insurance funds 66 6.2. Using funds in insurance funds 70 6.3. Types of insurance funds 72 7-. Classification of insurance 77 7.1. The concept of classification and its importance in the field of insurance 77 8- Organization of business processes in insurance organizations 92 8.1 The concept of insurance business and its essence 92 8.2. Organization of business processes in insurance organizations 96 8.3. Procedure for the organization and use of insurers' finances 102 8.4. Sources of formation of financial results of insurers 106 8.5. Income distribution and insurer's costs 111 8.6. Investment opportunities of insurance companies 112 Problems and tasks for practical training 128 Assignments 130 Glossary 132 Applications 156 List of used literature 224 5 KIRISH Mamlakatimiz iqtisodiyotini yanada rivojlantirish hamda liberallashtirish jarayonlarida barcha moliyaviy muassasalar singari sug‘urta tashkilotlarining o‘rni va ahamiyati katta. Chunki, sug‘urta tashkilotlarida ko‘rsatilayotgan sifatli hamda innovatsion sug‘urta xizmatlari yuridik va jismoniy shaxslarning nafaqat mol- mulklarini, balki jismoniy shaxslarning hayoti va salomatligini tasoddifiy xavf- xatarlar, baxtsiz hodisalardan asrab qolish bilan birgalikda, daromadlarini turli moliyaviy xatarlardan asrab qolish, ularni ko‘paytirib berishda ham o‘zining munosib hissasini qo‘shib kelmoqda. Ma’lumki, iqtisodiyot avvalo insoniyat hayotining barcha jabhalardagi rivojlanishi hamda jamiyat taraqqiyotini ifodalaydi. Bunda sug‘urta bozorini rivojlantirish hamda sug‘urta infratuzilmasini xalqaro talablar darajasida tashkil etish bugungi kunda o‘z yechimini kutayotgan iqtisodiyotdagi mavjud muammolarni hal qilishda alohida ahmiyat kasb etadi. Xususan, O‘zbekiston Respublikasi Prezidenti Sh.Mirziyoyevning 2019 yil uchun mo‘ljallangan eng muhim ustuvor vazifalar haqidagi Oliy Majlisga Murojaatnomasida ta’kidlanganidek, iqtisodiyot sohasida oldimizda turgan vazifalar haqida gapirganda, avvalo keng qamrovli iqtisodiy islohotlar negizida quyidagi maqsadlar mujassam ekanini qayd etish lozim 1 : – ochiq iqtisodiyot, sog‘lom raqobat, ishbilarmonlik va investitsiya muhitini tubdan yaxshilash uchun zarur sharoitlarni yaratish; – iqtisodiyotda davlat ishtirokini kamaytirish, xususiy sektorni jadal rivojlantirish orqali yangi ish o‘rinlarini ko‘paytirish; – iqtisodiyotni modernizatsiya va diversifikatsiya qilish, mehnat unumdorligini oshirish orqali yuqori iqtisodiy o‘sishni ta’minlash; – “yashirin” iqtisodiyotga qarshi kurashish, uning hajmini keskin qisqartirish; – valyutani erkinlashtirish siyosatini izchil davom ettirish, barqaror monetar siyosatni amalga oshirish; 1 O‘zbekiston Respublikasi Prezidenti Shavkat Mirziyoyevning Oliy Majlisga Murojaatnomasi. www.uza.uz 6 – iqtisodiyotni rivojlantirishga doir strategik vazifalarni ro‘yobga chiqarishga qodir malakali kadrlarni tayyorlash. Ushbu maqsadlarga erishishda sug‘urta bozori va uning infratuzilmasini rivojlantirish uchun tizimda faoliyat ko‘rsata oladigan raqobatbardosh mutaxassis kadrlarni tayyorlash barcha muammolar yechimida o‘zining ijobiy samarasini ko‘rsatadi. Chunki, moliya tizimining ajralmas tarkibiy qismi bo‘lgan sug‘urtaning milliy iqtisodiyot raqobatbardoshligini va barqarorligini ta’minlashdagi o‘rni muhim ahamiyatga ega. Masalan, milliy iqtisodiyotimizda 2021 yildan tibbiyot sug‘urtasini joriy qilinishi, sohada ulkan istiqbolli rejalar borligini anglatadi. Bugungi kunda sug‘urta munosabatlarini rivojlantirish asosida sug‘urta bozorining ko‘lamini kengaytirish, uzoq qishloq joylarida sug‘urta tashkilotlari filial va bo‘linmalarining ochilishi, sug‘urta bozoriga yangi xizmatlar taklif etish, sug‘urta qonunchiligini takomillashtirish dolzarb masalalar bo‘lib qolmoqda. Sug‘urta tizimini rivojlantirish uchun sug‘urta sohasini yaxshi biluvchi malakali kadrlarni tayyorlash ham bugungi dolzarb masalalardan hisoblanadi. Mavjud nazariy manbalar tahlilidan ko‘rinadiki 2 , aynan nomutaxasislik yo‘nalishidagi iqtisodiyot sohalarida o‘qitilayotgan “Sug‘urta nazariyasi va amaliyoti” fani bo‘yicha darslik va adabiyotlar mavjud emas. Mazkur o‘quv qo‘llanma aynan 5230600-“Moliya”, 5230900-“Buxgalteriya hisobi va audit” ta’lim yo‘nalishlarida o‘qitilishi rejalashtirilgan “Sug‘urta nazariyasi va amaliyoti” fan dasturi doirasida tayyorlandi. Ushbu o‘quv qo‘llanma nomutaxassislik yo‘nalishlarida o‘qitilishi ko‘zda tutilgan “Sug‘urta nazariyasi va amaliyoti” fanini adabiyot bilan ta’minlash imkonini berishi bilan birgalikda sug‘urta ishining nafaqat nazariy asoslari, balki amaliy jihatlarini o‘zlashtirish orqali amaliy ko‘nikmalarni ham shakllantirish imkonini beradi. Ushbu o‘quv qo‘llanmadan barcha iqtisodiyot ta’lim sohasi talabalari, magistrantlar, ishlab chiqarish mutaxassislari hamda fan o‘qituvchilari keng foydalanishlari mumkin. 2 Shennayev X.M. va boshq. Sug‘urta ishi. O‘quv qo‘llanma. TMI. T.: “Iqtisod-moliya”, 2014. 248 b. |
