MUHAMMADYOQUB OSTONAQULOV
BUDJET HISOBI
O'zbckiston Respublikasi Oliy va o ‘rta m axsus ta ’lim vazirligi
tomonidan oliy o‘quv yurtlarining 5340600 - «Moliya»
bakalavriat ta’lim yo‘nalishi talabalari uchun
darslik sifatida tavsiya etilgan
T O S H K E N T
« T A L Q IN »
2008
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T a q r i z c h i l a r : A . I b r a g i m o v - i.f.d ., p r o fe s s o r , 0 ‘z b e k is to n R e s p u b lik a si
B a n k -m o liy a
a k a d e m iy a s i « B u x g a lte riy a h is o b i, ta h lil v a a u d it» k a fe d ra si m u d iri;
A . U s a n o v , i.f.n ., d o ts e n t, 0 ‘z b e k is to n R e sp u b lik a si B a n k -m o liy a
a k a d e m iy a s i « S o liq v a s o iiq q a to rtis h » k a fe d ra s i m u d iri.
M. O ston aqu lov . Budjet hisobi. - T.: «Talqin», 2008. - 424 bet.
U s h b u d a r s lik 0 ‘2 b e k is to n R e s p u b lik a s i O liy v a o ‘r ta m a x s u s t a ’lim
v a z irlig i
to m o n id a n
o liy
t a ’lim n in g
3 4 0 0 0 0 - « B iz n e s v a
b o sh q a ru v » t a ’lim
s o h a sid a g i
5 3 4 0 6 0 0 - « M o l i y a » b a k a la v r ia t y o 'n a lis h i u c h u n 2 0 0 6 -y il 2 1 -a v g u std a ta s d iq la n g a n va
1 0 0 0 0 8 5 -so n b ila n r o 'y x a t g a o lin g a n « B u d je t h is o b i» fan i d a s tu rig a a s o sa n y o z ilg a n .
D a r s lik 0 ‘z b e k is to n R e s p u b lik a s id a D a v la t b u d je ti ijro s in in g b u x g a lte riy a h iso b in i
ta s h k il q ilis h , m o l i y a o rg a n la rid a D a v la t b u d je ti ijro s in in g b u x g a lte riy a h is o b i va
b u d je t ta s h k ilo tla r id a x a r a ja tla r sm e ta si ijro s in in g b u x g a lte riy a h iso b i 0 ‘z b e k is to n
R e s p u b lik a s in in g « B u d je ti tiz im i t o ‘g ‘r is id a » g i q o n u n i, O 'z b e k is to n
R e s p u b lik a s i
b u x g a lte riy a h i s o b i n i n g m illiy sta n d a rtla ri v a 0 ‘z b e k is to n R e sp u b lik a si M o liy a
v a z ir lig in in g D a v la t b u d je ti ijro s in in g b u x g a lte riy a h iso b in i o lib b o rish g a d o ir m c ’y o riy
h u jja tla ri a s o s id a y o r itilg a n .
D a rs lik 0 ‘z b e k is to n R e sp u b lik a si o liy v a o ‘rta m a x s u s t a ’lim m u a s s a s a la ri
ta la b a la ri u c h u n m o ‘lja lla n g a n b o ‘lib , u n d a n m o liy a o rg a n la ri v a b u d je t ta s h k ilo tla ri
b u x g a lte rla ri
v a iq tis o d c h ila r i, iq tiso d iy o liy o 'q u v y u rtla ri b a k a la v ria t v a m a g is tra tu ra
ta la b a la ri, o ‘r ta m a x s u s t a ’lim o ‘q u v y u rtla ri v a k o lle jla r o ‘q u v c h ila ri, m o liy a o rg a n la ri
v a b u d je t ta s h k ilo tla r in in g b u x g a lte rla ri v a iq tis o d c h ila ri m a la k a s in i o sh irish in stitu tla ri,
m a rk a z la ri v a k u r s la r in in g tin g lo v c h ila ri fo y d a la n is h la r i m u m k in .
B a r c h a h u q u q l a r h i m o y a l a n g a n .
U s h b u k i t o b n i n g h e c h b i r q is m i n i m u a l l i f n i n g o ld i n d a n b e r i l g a n y o z m a
r o z iiig is iz e l e k t r o n , m e x a n i k y o k i h o z i r m a ’lu m b o 'l g a n y o k i k e y i n c h a l i k i x t i r o
q i lin g a n b o s h q a v o s i t a l a r , s h u j u m t a d a n s k a n i r l a s h , f o t o k o 'c h i r m a
o lis h y o k i y o z ib
o lis h n in g b o s h q a v o s i t a l a r i y o r d a m i d a y o x u d a x b o r o t n i s a q la s h v a i z l a s h n in g h a r
q a n d a y t i z i m i d a t o 'l i q y o k i q i s m a n t a r j i m a q ilis h , q a y t a n a s h r e tis h , t a k r o r l a s h v a
u n d a n h a r q a n d a y s h a k l d a f o y d a la n is h t a q i q l a n a d i .
IS B N 9 7 8 - 9 9 4 3 - 3 2 5 - 3 8 - 8
© M u h a m m a d y o q u b O s to n a q u lo v , 2 0 0 8 .
© « T a lq in » , 2 0 0 8 .
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