ВОПРОСЫ РАСШИРЕНИЯ БЮДЖЕТНОЙ СИСТЕМЫ РЕСПУБЛИКИ УЗБЕКИСТАН И МЕСТА В НЕЙ МЕСТНЫХ БЮДЖЕТОВ

Аннотация

As a priority of budget policy in leading countries, special attention is paid to optimizing, addressing and achieving the result of budget expenditures. Also, the category of budgetary risk, although not applied in the conditions of Uzbekistan, is an integral part of the budget policy of many countries. It is becoming important to achieve the implementation of result- oriented budgeting practices by ensuring the destination of budget expenditures. In this regard, it is becoming known from the experience of many states that the factor of mid-term budgeting is one of the main methods. Keywords: Budget, budget process, government programs, budget deficit,budget project, budget system, Fiscal Strategy. ВОПРОСЫ РАСШИРЕНИЯ БЮДЖЕТНОЙ СИСТЕМЫ РЕСПУБЛИКИ УЗБЕКИСТАН И МЕСТА В НЕЙ МЕСТНЫХ БЮДЖЕТОВ Аннотация. В качестве приоритета бюджетной политики ведущих стран особое внимание уделяется оптимизации, решению и достижению результата бюджетных расходов. Также категория бюджетного риска хоть и не применяется в условиях Узбекистана, но является неотъемлемой частью бюджетной политики многих стран. Становится важным добиться внедрения практики бюджетирования, ориентированного на результат, путем обеспечения целевого назначения бюджетных расходов. В связи с этим из опыта многих государств становится известно, что фактор среднесрочного бюджетирования является одним из основных методов. Ключевые слова: Бюджет, бюджетный процесс, государственные программы, бюджетный дефицит, бюджетный проект, бюджетная система, бюджетная стратегия. The economic reforms being implemented will further improve the budget process in Uzbekistan, from the development, discussion, adoption, execution and preparation of a report on the implementation of the Budget Project, improve the financing of state programs lasting more than a year by the budget, connect the budget process with the financial resources necessary for the implementation of state programs and increase the level of transparency. As you know, in accordance with the budget Code of the Republic of Uzbekistan, expenses incurred at the expense of budgetary funds for the next three years in the Budget order are reflected in accordance with the budget classification. The budget system is formed on the basis of a whole set of specific features of a particular country, including socio-economic, legal and other features. The budget system is a set of mutual relations that represent the sum of the recipients of budgets and budgetary funds of various levels, the principles of organizing and drawing up budgets, which arise between them in the budget process, as well as between the recipients of budgets and budget funds. 7 93 International scientific journal ISSN: 2181-3906 «MODERN SCIENCE АND RESEARCH» 2024 VOLUME 3 / ISSUE 2 / UIF:8.2 / MODERNSCIENCE.UZ In most cases, in a simpler way, when the budget system is called, the set of existing budgets in the country is understood. Hence, the budget system is a set of state organizations and funds based on economic relations, state structure and norms of law, independent in state, administrative - territorial structures, budgetary relations. Article 6 of Chapter 2 of the Budget code of the Republic of Uzbekistan, known as the “concept and principles of the budget system”, explains that “the budget system represents the sum of all levels of budgets, budgets of State target funds and non-budgetary funds of budgetary organizations, the structure and organization of budgets of the budget system, the interaction between them that occurs during the The budget system is a component of the country's budget structure and expresses a certain part of it in itself. In this sense, the budget system consists of the mutual sum of the interdependent branches of the country's budget. The budget system of the country will directly depend on the political structure of society, the economic system of the state and its administrative-territorial division. The country's budget system can be two-or three-link. In countries referred to as unitary states, the budget system may consist of two branches (central and local budgets), and in countries referred to as Federated States, three branches (central budget, member budgets of the federation, and local budgets). Har bir mamlakatning budjet tizimi ma’lum bir tamoyil (tamoyil)larga tayanadi. O‘zbekiston Respublikasi budjet tizimiga xos bo‘lgan tamoyillar esa quyidagilardan iborat: The principle of uniformity of the budget system provides for the uniform arrangement of budget documents and forms of budget reports, budget classification and the formation of income and expenses of budgets of the budget system and the implementation, budget accounting and budget reporting, for example, budgets of all regions, districts, cities of the Republic of Uzbekistan are formed on the basis of the same, In addition, all budget-funded organizations and institutions on the territory of the country adhere to the same budget legislator, regardless