TIJORAT BANKLARIDA BUXGALTERIYA HISOBI VA HISOBOTINI TAKOMILLASHTIRISH (XALQ BANKI MISOLIDA)

Аннотация

The article provides an in-depth analysis of the role of accounting and financial reporting systems in the activities of commercial banks, as well as the theoretical and practical foundations for their improvement. The accuracy of accounting and the transparency of financial statements are important factors for the bank's internal control, management decisions and reliability before regulators. In this regard, this article, using the example of Xalq Bank, studies the current accounting and reporting practices in the banking system and identifies existing problems and shortcomings. Based on the analysis, the level of use of information technologies in the bank, its adaptation to International Financial Reporting Standards (IFRS), personnel qualifications and automation processes are covered in depth. Areas for improvement are developed by comparing advanced foreign experience with the accounting systems of banks in the United States, Germany, Japan and South Korea. The article also develops practical recommendations such as the full digitization of accounting, the introduction of systems based on artificial intelligence and robotic processes, strengthening electronic control mechanisms of internal audit, and increasing personnel capacity. The results of the study can serve as a methodological basis for reforming the accounting system of commercial banks and bringing it up to the level of modern requirements. Keywords: commercial banks, accounting, financial reporting, People's Bank, automation, digitization, international financial reporting standards (IFRS), internal control, 346 ResearchBib IF - 11.01, ISSN: 3030-3753, Volume 2 Issue 7 bank management, artificial intelligence, audit, information technologies, robotic systems, reporting system, financial transparency. Kirish: Bugungi kunda O‘zbekiston bank tizimida bo‘layotgan islohotlar moliyaviy shaffoflikni ta’minlash, xalqaro standartlarga mos boshqaruv va hisobot tizimini shakllantirish, banklar faoliyatini raqamlashtirish orqali samaradorlikni oshirishga yo‘naltirilgan. Xususan, tijorat banklarining buxgalteriya hisobi va moliyaviy hisobot tizimini takomillashtirish — nafaqat ichki boshqaruv samaradorligini oshirish, balki xalqaro moliya institutlari bilan ishonchli hamkorlikni yo‘lga qo‘yish uchun ham muhim shart hisoblanadi. Buxgalteriya hisobi bank faoliyatining moliyaviy-axborot asosi sifatida daromad va xarajatlar, aktiv va majburiyatlar, moliyaviy oqimlar bo‘yicha aniq va haqqoniy ma’lumotlarni shakllantiradi. Moliyaviy hisobotlar esa investorlarga, regulyatorlarga, bank rahbariyatiga va boshqa manfaatdor tomonlarga bankning real holatini tahlil qilish imkonini beradi. Shu sababli hisob yuritish jarayonlarini avtomatlashtirish, xalqaro moliyaviy hisobot standartlariga (IFRS) moslashtirish, raqamli texnologiyalarni keng tatbiq etish hozirgi bosqichda dolzarb masalaga aylangan. Mazkur maqolada Xalq banki misolida buxgalteriya hisobi va moliyaviy hisobot tizimining amaldagi holati tahlil qilinadi, mavjud muammo va kamchiliklar aniqlanadi hamda tizimni modernizatsiya qilish bo‘yicha ilmiy-amaliy taklif va tavsiyalar ishlab chiqiladi. Mavzuga oid adabiyotlar sharhi. So‘nggi yillarda tijorat banklarida buxgalteriya hisobi va moliyaviy hisobot tizimlarini takomillashtirishga bo‘lgan ehtiyoj yanada kuchaymoqda. Bu boradagi ilmiy izlanishlar, ayniqsa, raqamlashtirish, xalqaro standartlarga moslashuv va avtomatlashtirish masalalariga qaratilgan. Jumladan, o‘zbek olimi Karimov B.E. (2023) tomonidan bank tizimida 1C, SAP va Oracle kabi zamonaviy buxgalteriya platformalarining joriy qilinishi hisob yuritishda inson omilini kamaytirishi va nazoratni kuchaytirishi ta’kidlangan. U hisobdagi texnik yangiliklarni bank xavfsizligining asosiy omillaridan biri sifatida ko‘radi. Shuningdek, Axmedova Z.M. (2020) o‘z tadqiqotida buxgalteriya hisobi faqatgina moliyaviy jarayonlarni aks ettiruvchi vosita emas, balki bank boshqaruvi uchun muhim axborot manbai ekanligini asoslab beradi. U hisobotlarning kechikishi yoki noaniqligi natijasida bank risklarining noto‘g‘ri baholanishi xavfini tahlil qilib, ichki audit tizimini kuchaytirish bo‘yicha tavsiyalar bergan. Rossiyalik olim Шамсиев А.А. (2022) esa tijorat banklarida buxgalteriya hisobi yuritishda zamonaviy yondashuvlarni tahlil qilib, IFRS (xalqaro moliyaviy hisobot standartlari) asosida ishlashdagi muammolarni yoritadi. U Rossiya bank tizimida avtomatlashtirishdagi texnik va huquqiy to‘siqlar mavjudligini, ayniqsa, kichik banklar uchun bu tizimlarni joriy qilishda resurs yetishmovchiligi muhim omil bo‘lib qolayotganini ta’kidlaydi. Yana bir o‘zbek olimi – Холмуродов И.А. (2021) Xalq banki tajribasi asosida xalqaro hisobot standartlariga o‘tish bosqichlarini tahlil qiladi. U O‘zbekiston banklari uchun bosqichma- bosqich transformatsiya qilish modelini ishlab chiqib, ayniqsa yirik tijorat banklarida raqamli infrastrukturani rivojlantirishga urg‘u beradi. Uning tadqiqoti mahalliy real holatga asoslangan bo‘lib, amaliy qi