Theoretical foundations of accounting for financial analysis and auditing of public-private partnership entities

Razzakov Durbek , Khashimovich

«Инновацион иқтисодиёт» журнали · 2025-yil

Annotatsiya

This article examines the theoretical foundations of accounting, financial analysis, and auditing of entities operating under public-private partnerships (PPPs) in Uzbekistan. It analyzes the core principles of accounting, methods of financial analysis, and audit procedures applied in PPP enterprises. A mixed-methods approach was employed, combining qualitative analysis of legislation and enterprise reports with quantitative analysis of financial indicators. The findings indicate that modern accounting and auditing methods enhance financial transparency, though challenges related to data quality and professional qualifications persist. Recommendations based on international experience are tailored to Uzbekistan’s context.

Maqola ma’lumotlari
MualliflarRazzakov Durbek , Khashimovich
Jurnal«Инновацион иқтисодиёт» журнали
NashriyotҚарши дaвлaт техника универcитети
ISSN3030-315x
Nashr sanasi2025-06-19
Jild50
Son05
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

public-private partnership, accounting, financial analysis, auditing, financial condition, Uzbekistan, государственно-частное партнерство, бухгалтерский учет, финансовый анализ, аудит, финансовое состояние,, Узбекистан, davlat-xususiy sherikchilik, buxgalteriya hisobi, moliyaviy tahlil, audit, moliyaviy holat, O‘zbekiston

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APARazzakov Durbek , Khashimovich (2025). THEORETICAL FOUNDATIONS OF ACCOUNTING FOR FINANCIAL ANALYSIS AND AUDITING OF PUBLIC-PRIVATE PARTNERSHIP ENTITIES. «Инновацион иқтисодиёт» журнали, 50(05). https://ojs.qmii.uz/index.php/ej/article/view/993
GOST (OAK)Razzakov Durbek , Khashimovich THEORETICAL FOUNDATIONS OF ACCOUNTING FOR FINANCIAL ANALYSIS AND AUDITING OF PUBLIC-PRIVATE PARTNERSHIP ENTITIES // «Инновацион иқтисодиёт» журнали. – 2025. – T. 50, № 05.
MLARazzakov Durbek , Khashimovich. “THEORETICAL FOUNDATIONS OF ACCOUNTING FOR FINANCIAL ANALYSIS AND AUDITING OF PUBLIC-PRIVATE PARTNERSHIP ENTITIES.” «Инновацион иқтисодиёт» журнали, 50(05), 2025. https://ojs.qmii.uz/index.php/ej/article/view/993
ChicagoRazzakov Durbek , Khashimovich. “THEORETICAL FOUNDATIONS OF ACCOUNTING FOR FINANCIAL ANALYSIS AND AUDITING OF PUBLIC-PRIVATE PARTNERSHIP ENTITIES.” «Инновацион иқтисодиёт» журнали, 50(05) (2025). https://ojs.qmii.uz/index.php/ej/article/view/993
HarvardRazzakov Durbek , Khashimovich (2025) ‘THEORETICAL FOUNDATIONS OF ACCOUNTING FOR FINANCIAL ANALYSIS AND AUDITING OF PUBLIC-PRIVATE PARTNERSHIP ENTITIES’, «Инновацион иқтисодиёт» журнали, 50(05). https://ojs.qmii.uz/index.php/ej/article/view/993
BibTeX
@article{razzakovdurbekkhashimovich2025,
  title = {THEORETICAL FOUNDATIONS OF ACCOUNTING FOR FINANCIAL ANALYSIS AND AUDITING OF PUBLIC-PRIVATE PARTNERSHIP ENTITIES},
  author = {Razzakov Durbek , Khashimovich},
  journal = {«Инновацион иқтисодиёт» журнали},
  year = {2025},
  volume = {50},
  number = {05},
  url = {https://ojs.qmii.uz/index.php/ej/article/view/993}
}

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