This article examines the theoretical and methodological foundations for assessing the efficiency of budget fund utilization and analyzes current evaluation practices. Scientific approaches to developing a system of indicators for the comprehensive assessment of the effectiveness, purposefulness, and efficiency of budget expenditures are substantiated. Based on the principles of performance-based budgeting, a system of indicators for evaluating the efficiency of budget fund utilization is proposed. The research findings contribute to improving public financial management, ensuring the rational use of budget funds, and strengthening transparency and accountability.
| Mualliflar | Saparov , Shamsiddin, Сапаров , Шамсиддин, Saparov , Shamsiddin |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2026-08-27 |
| Jild | 4 |
| Son | 8 |
| Betlar | 189-201 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2026-vol4-iss8-pp189-201 |
| Indeksga qo‘shilgan | 2026-09-06 |
DOI: 10.60078/2992-877x-2026-vol4-iss8-pp189-201 · Maqolaning asl sahifasi
budget funds, budget expenditures, efficiency, evaluation indicators, indicator system, performance-based budgeting, бюджетные средства, бюджетные расходы, эффективность, показатели оценки, система индикаторов, бюджетирование, byudjet mablag‘lari, byudjet xarajatlari, samaradorlik, baholash ko‘rsatkichlari, indikatorlar tizimi, natijaviylikka yo‘naltirilgan byudjetlashtirish
| APA | Saparov , Shamsiddin, Сапаров , Шамсиддин, & Saparov , Shamsiddin (2026). IMPROVING THE SYSTEM OF INDICATORS FOR EVALUATING THE EFFICIENCY OF USING BUDGETARY FUNDS. Иқтисодий тараққиёт ва таҳлил, 4(8), 189-201. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp189-201 |
|---|---|
| GOST (OAK) | Saparov , Shamsiddin, Сапаров , Шамсиддин, Saparov , Shamsiddin IMPROVING THE SYSTEM OF INDICATORS FOR EVALUATING THE EFFICIENCY OF USING BUDGETARY FUNDS // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 8. – P. 189-201. – DOI: 10.60078/2992-877x-2026-vol4-iss8-pp189-201. |
| MLA | Saparov , Shamsiddin, Сапаров , Шамсиддин, and Saparov , Shamsiddin. “IMPROVING THE SYSTEM OF INDICATORS FOR EVALUATING THE EFFICIENCY OF USING BUDGETARY FUNDS.” Иқтисодий тараққиёт ва таҳлил, 4(8), 189-201, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp189-201 |
| Chicago | Saparov , Shamsiddin, Сапаров , Шамсиддин, and Saparov , Shamsiddin. “IMPROVING THE SYSTEM OF INDICATORS FOR EVALUATING THE EFFICIENCY OF USING BUDGETARY FUNDS.” Иқтисодий тараққиёт ва таҳлил, 4(8), 189-201 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp189-201 |
| Harvard | Saparov , Shamsiddin, Сапаров , Шамсиддин, and Saparov , Shamsiddin (2026) ‘IMPROVING THE SYSTEM OF INDICATORS FOR EVALUATING THE EFFICIENCY OF USING BUDGETARY FUNDS’, Иқтисодий тараққиёт ва таҳлил, 4(8), 189-201. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp189-201 |
| BibTeX | @article{saparovshamsiddin2026,
title = {IMPROVING THE SYSTEM OF INDICATORS FOR EVALUATING THE EFFICIENCY OF USING BUDGETARY FUNDS},
author = {Saparov , Shamsiddin and Сапаров , Шамсиддин and Saparov , Shamsiddin},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2026},
volume = {4},
number = {8},
pages = {189-201},
doi = {10.60078/2992-877x-2026-vol4-iss8-pp189-201},
url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp189-201}
} |
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