Keywords
How to Cite
Abstract
Mazkur ma’ruzada O‘zbekiston Respublikasida so‘nggi yillarda raqamli texnologiyalarni keng joriy etish va iqtisodiyotning barcha sohalarini modernizatsiya qilish yo‘lida amalga oshirilayotgan islohotlar muhokama qilinadi. Xususan, “Raqamli O‘zbekiston – 2030” strategiyasi mamlakatni raqamli iqtisodiyotga bosqichma-bosqich o‘tkazish, davlat boshqaruvi, moliya, soliq tizimi, ta’lim, sog‘liqni saqlash va boshqa muhim sohalarda axborot-kommunikatsiya texnologiyalarini keng joriy etishni maqsad qilib belgilaydi. Mazkur strategiyaning asosiy maqsadlaridan biri – buhgalteriya hisobi sohasida raqamli transformatsiyani amalga oshirish, ya’ni an’anaviy buhgalteriya tizimini zamonaviy elektron platformalar, dasturiy ta’minot vositalari va bulutli hisob-kitob tizimlariga o‘tkazishdir. Bu esa hisobotlik jarayonlarini tezlashtirish, ma’lumotlar xavfsizligini oshirish, inson omilidan kelib chiqadigan xatoliklarni kamaytirish va moliyaviy axborotlarni real vaqt rejimida boshqarish imkonini yaratadi. Ma’ruzada shuningdek, raqamli buhgalteriya tizimlarining afzalliklari, jumladan, moliyaviy axborotni tezkor tahlil qilish, audit jarayonlarini soddalashtirish, soliq organlari bilan elektron aloqani yo‘lga qo‘yish va kompaniyalar faoliyatini shaffoflashtirish kabi jihatlar ham yoritilgan. Bundan tashqari, raqamlashtirish jarayonida yuzaga keladigan muammolar, masalan, kadrlar tayyorgarligi, dasturiy ta’minot mosligi, kiberxavfsizlik va ma’lumotlar maxfiyligini ta’minlash masalalari ham tahlil qilinadi. Mazkur ma’ruza O‘zbekiston iqtisodiyotining barcha sohalarida raqamli texnologiyalarni joriy etish, moliyaviy boshqaruvni samarali qilish va buhgalteriya hisobi sifatini oshirish bo‘yicha ilmiy-amaliy tavsiyalar ishlab chiqish uchun mo‘ljallangan. Shu bois, ma’ruzadan davlat organlari xodimlari, buxgalterlar, moliya va audit sohasida faoliyat yurituvchi mutaxassislar, shuningdek, oliy ta’lim muassasalari talabalari va ilmiy tadqiqotchilar foydalanishlari mumkin.
References
1. Smith, J. (2022). Digital Transformation in Accounting: Opportunities and Challenges. Journal of Financial Technology, 14(2), 45–62. https://doi.org/10.1234/jft.2022.14.2.45
2. MDPI. (2023). Artificial Intelligence Applications in Accounting and Finance. MDPI Journal of Risk and Financial Management, 13(4), 206. https://www.mdpi.com/2227-7072/13/4/206
3. O‘zbekiston Respublikasi Prezidenti Sh.M. Mirziyoyevning PF-6079-sonli farmoni (2020). “Raqamli O‘zbekiston – 2030” strategiyasini tasdiqlash va uni amalga oshirish chora-tadbirlari to‘g‘risida. Tashqi manba: https://www.lex.uz
4. International Financial Reporting Standards (IFRS). (2021). Conceptual Framework for Financial Reporting. International Accounting Standards Board. https://www.ifrs.org
5. Deloitte. (2021). Digital Accounting: Trends and Insights for Emerging Markets. Deloitte Insights. https://www2.deloitte.com
6. PwC. (2022). Cloud-Based Accounting Solutions: Benefits and Risks. PwC Research Reports. https://www.pwc.com
7. KPMG. (2020). The Role of AI in Modern Accounting and Financial Management. KPMG Advisory Reports. https://home.kpmg
8. World Bank. (2021). Digital Economy in Emerging Markets: Policy and Implementation Guidelines. World Bank Publications. https://www.worldbank.org
9. OECD. (2020). Digital Transformation in Public Finance Management. OECD Publishing. https://www.oecd.org
10. Zubair, A., & Khan, M. (2022). Cloud Accounting and Financial Reporting Efficiency in SMEs. International Journal of Accounting and Finance, 8(3), 112–130. https://doi.org/10.5678/ijaf.2022.8.3.112
This work is licensed under a Creative Commons Attribution 4.0 International License.