Takomillashtirish istiqbollari

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43 
BUDJET TIZIMIDA QARZLAR VA O’ZARO HISOB-KITOBLAR HISOBINI 
TAKOMILLASHTIRISH ISTIQBOLLARI 
 
PhD. Mirzayev Ozod Furqatovich 
O‘zbekiston Respublikasi bank moliya
akademiyasi “Buxgalteriya hisobi va
audit” kafedrasi katta o‘qituvchisi 
 
Norbekov Temurbek Shuhrat o’g’li
O‘zbekiston Respublikasi bank moliya
akademiyasi tinglovchisi 
Tel: [phone] 
Annotatsiya: Ushbu maqolada mamlakatimizda daromadlarni budjetlararo oqilona 
taqsimlash yo’llari, xususan soliqlarni budjetlararo taqsimlash va budjet daromadlarini 
maqsadli tarsfertlar shaklida taqsimlash yo’llari yoritilgan. Budjet tizimi budjetlari ijrosi 
hisobi va nazorati jarayonini tashkil etishning dolzarb masalalari hamda ilmiy va uslubiy 
jihatlari ko’rib chiqilgan. Shuningdek, maqolada budjetning g’azna ijrosi hisobi, budjet 
ijrosining buxgalteriya hisobini tashkil qilish, budjet tashkilotlarida xarajatlar smetasi 
ijrosining buxgalteriya hisobi, O‘zbckiston Respublikasining «Budjet tizimi to‘g‘risida»gi 
qonuni va nazoratini tashkil etish va faoliyati mexanizmiga doir iboralar, tushunchalar va 
tahlillar keltirilgan. 
Kalit so‘zlar: daromad, budjetlararo munosabat, soliq, subvensiyalar, o’tkazib 
beriladigan daromadlar, dotatsiya, budjetlararo o’zaro hisob-kitoblar, budjet ssudasi, budjet 
taqchilligi. 
Abstract: This article describes the ways of rational distribution of income between 
budgets in our country, in particular the ways of distribution of taxes between budgets and 
distribution of budget revenues in the form of targeted transfers. Current issues and scientific 
and methodological aspects of the organization of the process of accounting and control of 
the execution of budgets of the budget system were considered. Also, in the article, the 
accounting of the treasury execution of the budget, the organization of the accounting of the 
budget execution, the accounting of the execution of the cost estimates in the budget 
organizations, the law of the Republic of Uzbekistan "On the Budget System" and 
expressions on the mechanism of organization and operation of control, concepts and 
analysis are presented.