EFFECTIVE USE OF FINANCIAL CONTROL IN THE PUBLIC FINANCE MANAGEMENT (PFM)

Nasiba Ismoilova; Mashhura Sharapova

doi:10.31149/ijefsd.v1i2.310

Nasiba Ismoilova Tashkent Institute of Finance
Mashhura Sharapova Tashkent Institute of Finance

DOI: https://doi.org/10.31149/ijefsd.v1i2.310

Keywords: Public finance, public finance management, initial financial inspection, current financial inspection, complex financial inspection

Abstract

Today, in the context of deepening economic reforms, financial control in the management of public finances plays an important role in improving the financial independence of the budgetary organizations in order to effectively and effectively utilize the budgetary funds, to strengthen their fiscal discipline. ; simplification of mechanisms for financing of budget-financed organizations and creation of conditions for rational distribution of available resources in the use of budgetary funds; establishing conditions to encourage the employees of budgetary organizations, increase their efficiency and reduce staffing.

However, due to the lack of adequate control over budget allocations, heads of budgetary institutions, chief accountants, financial bodies and their immunity, there are a number of deficiencies in budget execution, system, but also in the financial system.

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