Vol. 1 No. 6 (2026)
ШЕСТАЯ МЕЖДУНАРОДНАЯ НАУЧНО-ПРАКТИЧЕСКАЯ КОНФЕРЕНЦИЯ

Articles

AKSIYADORLIK JAMIYATLARIDA QIMMATLI QOG'OZLAR HISOBI VA AUDITINI TAKOMILLASHTIRISH YO'NALISHLARI: https://doi.org/10.5281/zenodo.21898539

Published 2026-07-31 — Updated on 2026-09-22

  • Rashidov Abror Ro‘zimurod o‘g‘li

Rashidov Abror Ro‘zimurod o‘g‘li
University of Business and Science, “Iqtisodiyot” kafedrasi v.b. dotsenti

Abstract

Mazkur tezisda aksiyadorlik jamiyatlarida qimmatli qog‘ozlar hisobini yuritish va auditini takomillashtirishning zamonaviy yo‘nalishlari tadqiq etilgan. Qimmatli qog‘ozlar aksiyadorlik jamiyatlarining investitsion faoliyati, moliyaviy resurslarni boshqarish va kapital bozoridagi ishtirokini ta’minlovchi muhim moliyaviy instrumentlardan biri hisoblanadi. Shu sababli ularning hisobini to‘g‘ri tashkil etish, qiymatini haqqoniy baholash, daromad va xarajatlarni o‘z vaqtida aks ettirish hamda audit orqali moliyaviy ma’lumotlarning ishonchliligini tekshirish muhim ahamiyat kasb etadi. Tadqiqotda qimmatli qog‘ozlar hisobida uchraydigan asosiy muammolar, jumladan, ularni tasniflash, dastlabki va keyingi baholash, haqqoniy qiymatni aniqlash, depozitar va buxgalteriya ma’lumotlarini muvofiqlashtirish hamda moliyaviy hisobotlarda yetarli darajada ochib berish masalalari tahlil qilingan. Shuningdek, audit jarayonida qimmatli qog‘ozlarning mavjudligi, ularga bo‘lgan mulk huquqi, qiymati, daromadliligi va moliyaviy hisobotlarda to‘g‘ri aks ettirilganligini tekshirishning ahamiyati yoritilgan. Tadqiqot natijasida xalqaro moliyaviy hisobot standartlari va audit standartlari talablaridan kelib chiqib, qimmatli qog‘ozlar hisobini raqamlashtirish, ichki nazoratni kuchaytirish, avtomatlashtirilgan ma’lumotlar almashinuvini yo‘lga qo‘yish hamda riskka asoslangan audit mexanizmlarini joriy etish bo‘yicha takliflar ishlab chiqilgan.

Keywords

aksiyadorlik jamiyati, qimmatli qog‘ozlar, buxgalteriya hisobi, audit, moliyaviy aktivlar, kapital bozori, haqqoniy qiymat, investitsiya, ichki nazorat, moliyaviy hisobot, raqamlashtirish, audit riski

Pdf Zenodo DOI

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