Mundarija: kirish I bob mahalliy byudjetning iqtisodiy-nazariy asoslari va byudjet tizimida tutgan o`rni

3-ilova(ming so‘mda)
Buxoro viloyat mahalliy byudjetining 2012-2015-yillardagi xarajat ko’rsatkichlari.

Xarajat turlarining nomi	2012	2013	2014	2015
Xarajatlarning jami	268 515 254	358 226 739	464129310	578726227
Qishloq va suv xo‘jaligi vazirligi	1 399 246	1 880 326	2502240	0
Uy-joy kommunal xo‘jaligi boshqa xarajatlar	13 635	13 120	25085	0
Uy-joy ekspluatatsiya xo‘jaligi	1 503 522	1 716 404	1873649	0
Shu jumladan turar joylarni kapital ta'mirlash	1 503 522	1 716 404	1873649	0
Issiqlik energiyasi bilan ta'minlovchi tashkilotlar va korxonalar	429 409	441 150	450848	0
shu jumladan, qozonxona inshootlarini va issiqlik tarmoqlarini kapital ta'mirlash	429 409	441 150	450848	0
Kommundrenaj	416 861	613 032	648697	0
Obodonlashtirish xarajatlari	1 950 372	3 642 311	7793534	0
Ko‘chalarni yoritish xarajatlari	553 800	535 499	880375	0

3-ilovaning davomi

Asfaltlashtirish xarajatlari	2 720 163	2 433 481	4235317	0
Iqtisodiyot bo‘yicha xarajatlari jami	8 987 008	11 275 323	18409745	23910002
Tashqi iqtisodiy faoliyat bilan bog‘liq xarajatlar –Jami	1 259 823	0	4096687	4932878
Maorif	105 038 832	138 118 667	179876087	223219481
Oliy, o’rta-maxsus ta'limi va kadrlar tayyorlash (205 bo’lim)	20 864 383	29 520 491	43152762	58090452
Madaniyat va ommaviy axborot vositalari	1 607 284	2 118 005	2947603	4308828
Fan	166 380	196 215	283574	307729
Sog‘liqni saqlash	54 653 455	73 993 595	100412759	129646459
Jismoniy tarbiya	31 534	46 056	82545	115152
Ijtimoiy ta'minlash	1 795 947	2 512 981	3423270	4182236
Ijtimoiy- madaniy tadbir xarajatlarining jami (38-48)	184 157 815	246 506 010	330178600	419870337
Davlat boshqaruv idoralarini saqlash sarf- xarajatlari	0	4 613 565	4769641	5971290
Fuqarolarni o‘zini-o‘zi boshqarish idoral. xarajatlari (bo‘l. 215)	3 590 381	5 297 293	7300260	9593320

Annotation
Local budget are the main part of state budget in republic of Uzbekistan and they are financial sourse for working of local government.
The important points are “the participation of local budgets in budget process, the working of local governing organs, the points of financial and budget police, the development of territorial aconomy, that’s why the theme of air graduating qualification work is called the ways of developing financial mechanism and governing of local budget.
The graduating qualification work consists of introduction, two chapters “conclusion and used literature. In infroduction part the importance of the theme, the purpose and task of qualification work, the object and subject of graduating qualification work, thcoretical and practical importance of the work. Brief information abaet the structure of graduating qualification work.
The tirst chapter is called the ways of developing governing local budget in republic of Uzbekistan. In this chapter, main mechanisms of adaptation of expenses and to increase the income of local budget are described.
The second chapter is named the analiysis of current conaition of local budget of Bukhara region.
In this chapter, the analysis of forming expense and income of local budget, the dynamics of main points of local budget in Bukhara region and their changes are described.
In air graduating qualification work by looking thraigh problem above we can give the gololwing suggestions and conclusions.
Conclusions :

1. 
   In performing the task of state budget, to control effecienth, the system of local budget and to make develop the relation ship of budgets are played significant role.
   
2. 
   The main purpose of reformations of budget system in republic of Uzbekistan: to develop budget mechanism to control local budget effecienty, to increase republican and local budget incomes in budget system, to make progress national producing, to create good condition for developing Business, to use local budgets for social field and the expense of social profection of people.
   

Suggestions:

1. 
   It will be profitable that by local governing organs to increase savings of budget organizations income to do inventory of budget organizations building and mains the source of incomes should be determine.
   
2. 
   It will be right if the renting of releationship betwen budget organizations and citizens should be worked.
   
3. 
   In our mind, the following report can be recommended about local budget fulfillment in regions. The main points of recommended report about the main outcome of the work is given in the picture.
   
4. 
   In budget income there are positive or negative differences between plan and fulfillment points in taxes. The main reason of it is to make the plan without enough foundation in the country. There are some points which influence decrease to make the progress of budget income. They are the tax rate, assembling of tax, tax foundation, tax privileges, changes in tax legality and tax capability. Local budget have significant role in budget system. Expenses are directed to aducation, lealth preservation, physical training and sport,social guarantec and social profecting of people.
   

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