BUXGALTERIYA HISOBI BO‘YICHA JAMOAT TASHKILOTLARI, ULARNING ROLI VA AHAMIYATI

• Normurotova Sabrina Komil qizi

  Oʻzbekiston Respublikasi Bank-moliya Akademiyasi magistri

  Author

Ushbu tezisda iqtisodiyotimizning barcha jabhalarida bo‘lgani kabi, buxgalteriya hisobi borasida ham ulkan o‘zgarishlar sodir bo‘ldi. Keyingi yillar mobaynida halqaro standartlarga to‘la-to‘kis javob beruvchi buxgalteriya hisobi tizimini yaratish borasida ko‘pgina islohotlar olib borilmoqda. Buxgalteriya hisobidan foydalanuvchilar doirasi ancha kengayib borayotganligi, integratsiya jarayonlari chuqurlashayotganligi, qo‘shma korxonalar barpo etilayotganligi, jahon moliya bozoriga chiqilayotganligi sarmoyalar, ishchi kuchi va valyutaning ayrim mamlakatlar o‘rtasida erkin harakatlanishi zarurligi buxgalteriya hisobi tizimini jahon standartlariga ko‘chirishni yanada qattiqroq talab qilmoqda.

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