MADANIYAT SOHASI MUASSASALARINING HISOB SUBYEKTLARI SIFATIDAGI XUSUSIYATLARI
Keywords:
Madaniyat muassasalari, buxgalteriya hisobi, hisob subyekti, byudjet mablag‘lari, moliyaviy hisobot, madaniy boyliklar, ichki nazorat, davlat sektori hisobi, byudjetdan tashqari mablag‘lar, IPSAS.Abstract
Mazkur maqolada madaniyat sohasi muassasalarining hisob subyekti sifatidagi o‘ziga xos xususiyatlari tadqiq etilgan. Tadqiqot davomida madaniyat muassasalarining moliyalashtirish manbalari, hisob obyektlari, buxgalteriya hisobi tizimini tashkil etishning nazariy va amaliy jihatlari tahlil qilingan. Shuningdek, madaniyat muassasalarida byudjet va byudjetdan tashqari mablag‘lar hisobi, madaniy boyliklar va meros obyektlarini hisobga olishning o‘ziga xos jihatlari yoritilgan. Tadqiqot natijasida hisob tizimini raqamlashtirish, ichki nazoratni kuchaytirish va xalqaro standartlar asosida takomillashtirish bo‘yicha ilmiy-amaliy takliflar ishlab chiqilgan.
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