“O‘ZBEKISTON TEMIR YO‘LLARI” AKSIYADORLIK JAMIYATIDA ALOHIDA HISOB SIYOSATINI YURITISHNING MOLIYAVIY SAMARADORLIGINI BAHOLASH
DOI:
https://doi.org/10.54613/ku.v18iB.1655Keywords:
alohida hisob siyosati, moliyaviy samaradorlik, “O‘zbekiston temir yo‘llari” AJ, temir yo‘l transporti, moliyaviy boshqaruv, xarajatlarni optimallashtirish, moliyaviy shaffoflik, investitsion loyihalar, davlat-xususiy sheriklik, buxgalteriya hisobiAbstract
Mazkur maqolada “O‘zbekiston temir yo‘llari” AJ (O‘TY AJ) faoliyatida alohida hisob siyosatini yuritishning moliyaviy samaradorligi 2020–2024 yillar bo‘yicha empirik tahlil asosida o‘rganilgan. Tadqiqot davlat-xususiy sheriklik (DXSh) loyihalarida moliyaviy shaffoflik va fiskal barqarorlikni ta’minlashda alohida hisob siyosatining tutgan o‘rni va uning amaliy samaradorligini baholashga qaratilgan. O‘TY AJ ning 2023-yildagi 2 228,1 mlrd so‘mlik zarari va taqsimlanmagan yo‘qotishlarning aktivlarning 6,1 foiziga yetishi bilan bog‘liq muammolar, foiz xarajatlarining daromad ulushidagi xalqaro me’yordan (5 foiz) oshishi hamda debitorlik qarzlarining 55,4 foizga yetishi kabi ko‘rsatkichlar segment bo‘yicha alohida hisob siyosatisiz aniqlab bo‘lmasligi isbotlangan. Tadqiqotda O‘zbekiston Respublikasi Prezidentining PQ-329-son (2023) va PQ-391-son (2025) qarorlari doirasida temir yo‘l tizimini to‘rtta alohida yuridik shaxsga ajratishning HSYI (hisob siyosati yetukligi indeksi) ko‘rsatkichini 52 balldan 73,6 ballga ko‘targanligini, biroq xalqaro talab darajasi bo‘lgan 85 ballga hali yetilmaganligini ko‘rsatuvchi miqdoriy dalillar keltirilgan. Shuningdek, alohida hisob yuritish orqali moliyaviy shaffoflikni ta’minlash, xarajatlarni optimallashtirish, fiskal risklarni kamaytirish va boshqaruv qarorlarini qabul qilish samaradorligini oshirish masalalari ko‘rib chiqilgan. Tadqiqot natijalari temir yo‘l korxonalarida moliyaviy nazorat tizimini takomillashtirish, xalqaro kredit reytingini olish va xalqaro audit standartlari asosida hisob siyosatini rivojlantirish bo‘yicha amaliy tavsiyalar ishlab chiqishga xizmat qiladi.
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