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International Finance and Accounting

Abstract

Transition phase the Republic of Uzbekistan to the new system of budget accounting treats need not only formal and quantitative changes in the accounting system. Changes should cover, the first, in-depth qualitative content of the concepts of wealth and assets, whose value is generated and also changes under the influence of intangible assets. And at the same time, changes also should cover the changes based on the analysis of the international practice of automated budget accounting system, but taking into the traditions and positive experience of implementation of automated accounting software system on accounting in the country. It seems necessary to further improvement of the automated system of accounting in budgetary organizations of the Republic of Uzbekistan «UzASBO».

References

1. Zakon Respubliki Uzbekistan ot 11 dekabrya 2003 g. «Ob informatizatsii» (№ 560-II); 2. Zakon Respubliki Uzbekistan ot 11 dekabrya 2003 g. «Ob elektronnoy podpisi» (№ 562-II); 3. Zakon Respubliki Uzbekistan ot 29 aprelya 2004 g. «Ob obmene elektronnыmi dokumentami» (№ 611-II); 4. Zakon Respubliki Uzbekistan “O buxgalterskom uchete” № ZRU – 404 ot 13 aprelya 2016g. 5. Ukaz Prezidenta Respubliki Uzbekistan ot 30 maya 2002 g. № UP-3080 «O dalneyshem razvitii kompyuterizatsii i vnedrenii informatsionno-kommunikatsionnыx texnologiy»; 6. Postanovleniye Prezidenta Respubliki Uzbekistan ot 21 marta 2012 g. № PP-1730 «O merax po dalneyshemu vnedreniyu i razvitiyu sovremennыx informatsionno-kommunikatsionnыx texnologiy»; 7. Byudjetnыy kodeks Respubliki Uzbekistan (utverjden Zakonom Respubliki Uzbekistan № ZRU-360 ot 26 dekabrya 2013g.). 8. Postanovleniye Kabineta Ministrov Respubliki Uzbekistan ot 26 aprelya 2002g. № 144 “O merax po podgotovke k realizatsii proyekta “Reforma upravleniya gosudarstvennыmi finansami”. 9. Instruksiya po primeneniyu byudjetnoy klassifikatsii Respubliki Uzbekistan (zareg. Ministerstvom yustitsii RUz ot 11 oktyabrya 2010g. № 2146. 10. Pravila sostavleniya, utverjdeniya i predstavleniya periodicheskix finansovыx otchetov organizatsiyami, finansiruyemыmi iz Gosudarstvennogo byudjeta Respubliki Uzbekistan” (zareg. Ministerstvom yustitsii ot 27.09.2011 g. № 2270). 11. Instruksiya po buxgalterskomu uchetu v byudjetnыx organizatsiyax (zareg. Ministerstvom yustitsii ot 22.12.2010g. № 2169).

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