AKSIYADORLIK JAMIYATLARIDA QIMMATLI QOG'OZLAR HISOBI VA AUDITINI YURITISHNING AQSH VA YEVROPA TAJRIBASI HAMDA RIVOJLANGAN DAVLATLAR AMALIYOTIDAN O'ZBEKISTONDA FOYDALANISH IMKONIYATLARI
Keywords:
aksiyadorlik jamiyati, qimmatli qog‘ozlar, aksiya, obligatsiya, buxgalteriya hisobi, audit, moliyaviy hisobot, IFRS, US GAAP, SEC, PCAOB, ESMA, kapital bozori, ichki nazorat, investitsiya, moliyaviy shaffoflikAbstract
Mazkur maqolada aksiyadorlik jamiyatlarida qimmatli qog‘ozlar hisobini yuritish va auditini tashkil etishning AQSH hamda Yevropa davlatlaridagi ilg‘or tajribasi tadqiq etilgan. Qimmatli qog‘ozlar bozorining rivojlanishi, aksiyadorlik jamiyatlarining investitsion jozibadorligini oshirish, moliyaviy hisobotlarning shaffofligi va investorlar huquqlarini himoya qilishda samarali hisob va audit tizimining ahamiyati asoslab berilgan. Tadqiqotda AQSHdagi SEC, PCAOB va US GAAP tizimi hamda Yevropa mamlakatlarida IFRS, ESMA va korporativ hisobotga qo‘yiladigan talablar tahlil qilindi. Shuningdek, qimmatli qog‘ozlarni dastlabki va keyingi baholash, haqqoniy qiymatni aniqlash, moliyaviy hisobotlarda aks ettirish, ichki nazorat va mustaqil auditni tashkil etish mexanizmlari qiyosiy o‘rganildi. Tadqiqot natijasida rivojlangan davlatlar tajribasidan O‘zbekiston sharoitida foydalanishning ustuvor yo‘nalishlari aniqlanib, qimmatli qog‘ozlar hisobini xalqaro standartlarga muvofiqlashtirish, riskka asoslangan auditni kengaytirish, raqamli audit texnologiyalarini joriy etish, ichki nazorat tizimini kuchaytirish va korporativ axborotlarning shaffofligini oshirish bo‘yicha amaliy takliflar ishlab chiqildi.
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