NAZARIY ASOSLAR VA OʻZBEKISTON AMALIYOTI Soliyev Dilmurod Jamolovich Fargʻona davlat texnika universiteti, “Moliya va buxgalteriya hisobi” kafedrasi kafedrasi katta oʻqituvchisi

Аннотация

This article provides an in-depth analysis of the theoretical foundations of evaluating the efficiency of state budget expenditures and examines the current practices in Uzbekistan. It explores the economic, social, and financial aspects of government spending efficiency, and analyzes the evaluation criteria based on the concepts of goal orientation, rationality, and effectiveness. The article reviews international best practices, particularly the Performance-Based Budgeting (PBB) model, as an example of an effective approach to public financial management. In the context of Uzbekistan, existing issues with current assessment mechanisms are identified, including the lack of efficiency indicators, the absence of a coordinated “RAQAMLI IQTISODIYOT” ILMIY-ELEKTRON JURNALI | 1 1-SON WWW.INFOCOM.UZ 1056 system, and low public engagement. The author proposes several recommendations to improve the effectiveness of government expenditures, including the implementation of performance-based budgeting, the establishment of a unified evaluation system, strengthening public oversight, and supporting research in this field. Keywords: state budget, budget expenditures, expenditure efficiency, economic efficiency, social efficiency, financial discipline, performance-based budgeting, Uzbekistanʼs economy, budget oversight, public finance.