THEORETICAL AND PRACTICAL ASPECTS OF MODERNIZING THE STATE BUDGET ACCOUNTING SYSTEM BASED ON INTERNATIONAL EXPERIENCE
DOI:
https://doi.org/10.37547/Keywords:
state budget, budget accounting, foreign experience, IPSAS, modernization, digital technologies.Abstract
This article examines the theoretical and practical aspects of modernizing the state budget accounting system based on the experience of foreign countries. The study analyzes modern principles of budget accounting, international public sector accounting standards (IPSAS), and the possibilities of their implementation in the practice of Uzbekistan. The article compares the experience of developed countries with national practice, identifies existing problems, and proposes ways to eliminate them. As a result of the study, proposals have been developed to widely introduce digital technologies in budget accounting, strengthen the integration of information systems, and develop a methodology that meets international standards.
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References
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