Iii bob. Sug'urta kompaniyalari moliyaviy barqarorligini ta'minlash amaliyotini takomillashtirish yo'nalishlari

3.10-jadval
"Kafolat sug'urta kompaniyasi" aktsiyadorlik jamiyati
likvidlilik koeffisientlari tahlili²²

№	Ko'rsatkichlar	Belgilangan me'yor	2015	2016	2017	2018	2019
1.	Balans umumiy likvidliligi	1,0	0,22	0,24	0,34	0,24	0,22
2.	Joriy likvidlilik	1 dan 1,3 gacha	0,21	0,23	0,33	0,23	0,21
3.	Kritik likvidlik koeffisienti	2 ≤	0,26	0,25	0,52	0,34	0,31
4.	Pul zaxiralari likvidliligi	1,0	0,13	0,09	0,11	0,09	0,04
5.	Tezkor likvidlik-1	1,0	4,25	4,22	3,92	4,82	6,97
6.	Tezkor likvidlik-2	1,0	3,01	2,62	1,87	3,13	4,33
7.	Mutloq likvidlik	0,5 – 1,0	0,15	0,093	0,101	0,13	0,11

Xalqaro umum qabul qilingan standartlarga muvofiq mazkur koeffisient 1 dan kichik bo'lmasligi va 1 dan 1,3 gacha oraliqda bo'lishi lozim. Ta'kidlash lozimki, 2015-2019 yillar mobaynida "kafolat sug'urta kompaniyasi" AJning joriy likvidlik koeffisienti bo'yicha belgilangan me'yorlarning yarmiga ham bormaganligi salbiy ko'rsatkichlardan biri hisoblanadi. O'z navbatida, aniqlangan nisbatning 1 dan kam bo'lishi sug'urta kompaniyasida qisqa muddatli majburiyatlarni bajarish bo'yicha etarlicha mablag'lar mavjud emasligini ko'rsatadi hamda kompaniyaning moliyaviy risk darajasi yuqoriligini anglatadi. Joriy likvidlik koeffisientining past darajada bo'lishi, yangi sug'urta xizmatlarini joriy etish va maxsulotlarini realizasiya qilishdagi qiyinchiliklar, yuqori debitorlik qarzlarning mavjudligi va boshqa sabablarga ko'ra kelib chiqishi mumkin²³.
Yuqorida ta'kidlangan ko'rsatkichlarni tahlil qilish va sug'urta kompaniyalarida moliyaviy barqarorlikni ta'minlashga yordam beruvchi turli modellardan foydalanish sug'urta kompaniyalarining faoliyat samaradorligini oshirishga xizmat qiladi.


III bob bo'yicha xulosa
Iqtisodiyotda sug'urta kompaniyalarining moliyaviy barqarorligi muhim, chunki ular moliya bozorlarining yirik investorlari hisoblanadi. Sug'urta kompaniyalari o'zlarining risklarini sug'urta qilish orqali uy xo'jaliklari va firmalarning moliyaviy barqarorligini ta'minlamoqda. Sug'urta kompaniyalari bunday funktsiyani bajarish uchun, avvalo, o'zlarining moliyaviy barqarorligini ta'minlashlari zarur. Bu esa amaliyotda sug'urta kompaniyalari uchun eng dolzarb masalalardan biri hisoblanadi.
Sug'urta kompaniyalari sug'urta mukofotlarini qoplash uchun zarur bo'lgan sug'urta jamg'armasini yaratish uchun juda aniq hisob-kitob qilishlari zarur. Sug'urta kompaniyalarida daromadning shakllanishi yillik o'sishni ta'minlaydi, ammo bu bozorning haqiqiy imkoniyatlariga bog'liq. Bunda bir qator ta'sir etuvchi sabablar, xususan, aholi orasida sug'urta mahsulotlari to'g'risida ma'lumot etishmasligi, sotib olish qobiliyatining pasayishi, sug'urta mahsulotlarining jamiyatdagi roli sezilarli darajada emasligi va boshqalar sug'urta kompaniyalari nazorati ostida emasligini ta'kidlab o'tish lozim.
Bugungi kunda sug'urta kompaniyalarining moliyaviy barqarorligini ta'minlashda yana bir mexanizm sifatida Islom sug'urtasi – takaful ham qo'llanilmoqda. So'nggi o'n yilliklarda ko'plab musulmon mamlakatlaridagi sug'urta sanoati ushbu mamlakatlarda infratuzilma va iqtisodiy o'sishning asosiy foyda oluvchisi bo'lib, sug'urta mukofotlari hajmi sezilarli darajada o'sdi. Shunga qaramay, aksariyat musulmon mamlakatlarida sug'urta darajasi (sug'urta mukofotlarining YaIMga nisbati) pastligicha qolmoqda va bu, asosan, madaniy cheklovlar va daromadlarning notekis taqsimlanishi bilan bog'liq. Shu sababli takaful ham sug'urta kompaniyalarining moliyaviy barqarorligini ta'minlashda muhim ahamiyat kasb etadi.
Sug'urta kompaniyalarida moliyaviy barqarorlikni ta'minlashda turli jihatlarga e'tibor qaratilgan modellar va yondashuvlar mavjud. Iqtisodchi olimlar tomonidan ishlab chiqilgan sug'urta kompaniyalarining moliyaviy barqarorligini baholash va uni ta'minlash modeli bunga misol bo'ladi. Xalqaro miqyosda sug'urta kompaniyalarining risklarni kamaytirish jarayoni qayta sug'urtalovchilarga nisbatan muayyan to'lov majburiyatlaridan voz kechishi orqali amalga oshiriladi va bu ham moliyaviy barqarorlikni ta'minlashga qaratilganligini ta'kidlash lozim. Agar sug'urta kompaniyalarida katta risklar mavjud bo'lsa, ular o'z mijozlarini, sug'urtalangan shaxslarni himoya qilish uchun qayta sug'urtalashga murojaat qilishadi. Qayta sug'urtalash orqali sug'urta kompaniyasi yuqori moliyaviy barqarorlikka ega bo'ladi. Shuningdek, har bir mamlakatda sug'urta bozorining monitoring va nazorat qilish institutlari tomonidan to'lovga layoqatlilikning minimal darajasini belgilash orqali qayta sug'urtalashning funktsiyalaridan biri amalga oshiriladi.
Moliyaviy barqarorlikning yuqori darajasiga erishish uchun sug'urta kompaniyalari bozordagi raqobatni hisobga olgan holda sof mukofot stavkasini ma'lum darajaga ko'tarish va sug'urtalangan mulk sonini ko'paytirish uchun o'z tanlovini amalga oshirishi kerak. Amalda sug'urta kompaniyalarining portfelida xuddi shu toifadagi sug'urta qilingan mulk ob' ektlari uchun bir qancha risklar mavjud.
O'zbekistonda sug'urta kompaniyalarining moliyaviy barqarorligini ta'minlash bugungi kunda dolzarb masalalardan biri sanaladi, chunki sug'urta kompaniyalarining moliyaviy barqarorligi ularning faoliyat samaradorligini oshiradi, investorlarni jalb qiladi hamda ushbu sohaning rivojlanishiga yordam beradi. Shu sababli xalqaro amaliyotni o'rganish asosida mamlakatimizdagi sug'urta kompaniyalarining moliyaviy barqarorlik ko'rsatkichlarini tahlil qilish, mavjud muammo va kamchiliklarni aniqlash va bartaraf etish imkoniyati yuzaga keladi.

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