"TIJORAT BANKLARIDA LIZING OPERATSIYALARI HISOBI VA AUDITINI TASHKIL ETISH"

Аннотация

This scientific work analyzes the theoretical, regulatory, legal and practical aspects of organizing accounting and auditing of leasing operations in commercial banks. The study covers the financial and operational forms of leasing, their reflection in accordance with IFRS 16 and national accounting standards, as well as the importance of leasing operations in the bank's internal control system. Problems encountered in the processes of concluding leasing agreements, recognizing assets and liabilities, calculating depreciation and determining interest expenses are also considered. Methods for assessing risks, checking documents, analyzing the profitability and quality of the leasing portfolio during the audit are substantiated with practical examples. Based on statistical data for 2020–2024, the dynamics of growth of the leasing portfolio in commercial banks of Uzbekistan, customer composition, level of diversification 73 CURRENT APPROACHES AND NEW RESEARCH IN MODERN SCIENCES International scientific-online conference by industry and efficiency indicators are analyzed, and recommendations are developed for their improvement. Keywords: Commercial banks, leasing operations, financial leasing, operating leasing, IFRS 16, national accounting standards, audit, internal control system, leasing portfolio, depreciation, interest expense, recognition of assets and liabilities, financial reporting, risk management, diversification, profitability, document review, financial analysis, international practice, control mechanisms. Tahlil va natijalar Tijorat banklarida lizing operatsiyalari so‘nggi yillarda nafaqat moliyaviy xizmatlar portfelining muhim tarkibiy qismi, balki iqtisodiy o‘sish va ishlab chiqarishni modernizatsiya qilishning asosiy moliyalashtirish vositalaridan biriga aylandi. 2020–2024 yillar oralig‘idagi statistik ma’lumotlar tahlili shuni ko‘rsatadiki, O‘zbekistonda tijorat banklari lizing portfeli hajmi yil sayin barqaror o‘sib, 2020-yildagi 8,1 trln so‘mdan 2024-yilda 15,4 trln so‘mga yetgan. Ushbu davrda o‘sish sur’ati o‘rtacha yillik 17–19% atrofida bo‘lib, bu banklarning lizing bozoridagi faol ishtirokini ko‘rsatadi. Lizing operatsiyalarining kengayishiga bir nechta omillar sabab bo‘ldi. Birinchidan, ishlab chiqarish korxonalari uchun yangi uskunalarni to‘g‘ridan- to‘g‘ri sotib olish o‘rniga lizing asosida foydalanish moliyaviy jihatdan qulay bo‘ldi. Ikkinchidan, banklar lizing shartlarini moslashuvchan qilish, xizmatlarni tezkor rasmiylashtirish va mijoz ehtiyojiga mos to‘lov jadvalini taklif qilish orqali talabni oshirdi. Uchinchidan, davlat tomonidan lizing sohasini qo‘llab- quvvatlash, xususan, soliq imtiyozlari va subsidiyalar, bozorning jadal rivojlanishiga xizmat qildi. Audit nuqtayi nazaridan qaralganda, lizing operatsiyalari tijorat banklarining moliyaviy hisobotlarida katta ulushga ega bo‘lib, ularning to‘g‘ri hisobga olinishi va shaffof aks ettirilishi moliyaviy barqarorlikni baholashda muhim ahamiyat kasb etadi. Amaliyot shuni ko‘rsatadiki, ayrim banklarda IFRS 16 talablarini to‘liq joriy etmaslik, lizing aktivlarini qayta baholashni muntazam olib bormaslik va amortizatsiya siyosatini moslashtirmaslik kabi muammolar mavjud. Bu esa investorlar va auditorlar uchun noto‘g‘ri moliyaviy signal berishi mumkin. Ichki audit tizimida lizing operatsiyalarini tekshirishda asosiy e’tibor shartnomalarning to‘g‘riligiga, to‘lovlar intizomiga, garov ta’minotining yetarliligiga va risk darajasining mos ravishda baholanishiga qaratiladi. 2020– 2024 yillar oralig‘ida o‘tkazilgan ichki audit natijalariga ko‘ra, lizing portfeli bo‘yicha asosiy risklar quyidagilardan iborat bo‘ldi: mijozning to‘lov qobiliyati 74 CURRENT APPROACHES AND NEW RESEARCH IN MODERN SCIENCES International scientific-online conference pasayishi, garov qiymatining bozor narxiga mos kelmasligi va aktivlardan foydalanish samaradorligining pastligi. Tijorat banklarida lizing operatsiyalarini hisobga olish va auditini tashkil etish bo‘yicha olib borilgan tahlillar shuni ko‘rsatadiki, ushbu sohada samaradorlikni oshirish va risklarni kamaytirish uchun to‘rtta asosiy ustuvor yo‘nalish mavjud. Birinchidan, IFRS 16 talablariga to‘liq moslashish zamonaviy bank faoliyatining ajralmas qismiga aylanishi kerak. Xalqaro moliyaviy hisobot standartlarini amaliyotga to‘liq tatbiq etish nafaqat bankning ichki boshqaruv tizimini takomillashtiradi, balki investorlar, auditorlar va xalqaro moliya institutlari oldida ishonchliligini ham oshiradi. Bugungi globallashuv sharoitida bu jarayon bankning xalqaro reytinglariga ijobiy ta’sir ko‘rsatib, yangi moliyaviy resurslarni jalb etish imkoniyatlarini kengaytiradi. Ikkinchidan, lizing portfelini diversifikatsiya qilish risklarni kamaytirishda eng samarali choralar qatoriga kiradi. Agar bank faqat bitta soha yoki hududga yo‘naltirilgan lizing xizmatlarini ko‘rsatsa, ushbu segmentdagi iqtisodiy inqiroz butun portfel sifatiga salbiy ta’sir ko‘rsatishi mumkin. Shu bois, turli soha va mintaqalardagi mijozlar bilan is