ОСУЩЕСТВЛЕНИЕ ГОСУДАРСТВЕННОГО БЮДЖЕТНОГО КОНТРОЛЯ: ТЕОРЕТИКО-ПРАВОВОЙ АНАЛИЗ

Аннотация

The article examines the theoretical and legal foundations of state budgetary control as a key element of financial and legal regulation. The author analyzes the classification of types, forms, and methods of budgetary control, based on the provisions of the Budget Code of the Republic of Uzbekistan and scholarly approaches. Special attention is given to the distinction between preliminary, current, and subsequent control, as well as to the forms of control — audit, inspection, and examination. The article also explores the methods of implementing control activities, including comprehensive, selective, thematic, counter, and full- scope audits. The study emphasizes the need to develop an effective system of budgetary control aimed at ensuring legality, improving efficiency, and promoting the targeted use of budgetary funds. Key words: State budget, budget control, financial control, budgetary system, budget process, legislation.