DAVLAT MOLIYAVIY NAZORATI TIZIMINI TASHKIL ETISHNING XORIJ TAJRIBALARI (RIVOJLANGAN DAVLATLAR TAJRIBALARI MISOLIDA)

Аннотация

This article analyzes the formation, organizational and legal framework and mechanisms of effective functioning of the financial control system in developed countries. In particular, the institutional model of state financial control, the powers of independent audit bodies and the system of accountability to parliament are studied in the case of the USA, Germany, Great Britain and Japan. The results of the study show that the main advantages of the financial control system in developed countries are based on transparency, independence and public participation. These experiences are of great importance in modernizing the financial control system of Uzbekistan, in particular, in strengthening parliamentary and public control over the state budget, and in the wide implementation of international standards. Keywords: state financial control, fiscal policy, budget control, state audit, international experience, transparency, accountability, anti-corruption mechanisms, independent audit, parliamentary control.