MOLIYAVIY AXBOROT TIZIMLARINI RIVOJLANAYOTGAN MAMLAKATLARDA JORIY ETISHDA YUZAGA KELADIGAN MUAMMOLAR
Kalit so'zlar
moliyaviy axborot tizimlari, rivojlanayotgan mamlakatlar, joriy etishdagi muammolar, AKT infratuzilmasi, raqamli transformatsiya, moliyaviy boshqaruv, elektron boshqaruv, shaffoflik va hisobdorlik, texnologik qabul qilish, salohiyatni oshirish.Annotasiya
Moliyaviy axborot tizimlari (MAT) moliyaviy boshqaruvda shaffoflik, hisobdorlik va samaradorlikni ta’minlashda muhim vositaga aylanib bormoqda. Rivojlangan davlatlarda ushbu tizimlarning muvaffaqiyatli joriy etilishi natijasida moliyaviy hisobotlarning yaxshilanishi, qaror qabul qilish jarayonining samaradorligi hamda boshqaruv tuzilmalarining mustahkamlanishi kuzatilmoqda. Ammo rivojlanayotgan mamlakatlarda ularni tatbiq etishda sezilarli to‘siqlar mavjud. Ushbu tadqiqot rivojlanayotgan davlatlarda MATni samarali joriy etishga xalaqit berayotgan asosiy muammolarni o‘rganadi va ularni texnik, moliyaviy, institutsional hamda siyosiy omillar nuqtayi nazaridan tahlil qiladi.
Tadqiqot natijalari shuni ko‘rsatadiki, axborot va kommunikatsiya texnologiyalari (AKT) infratuzilmasining sustligi, joriy etish xarajatlarining yuqoriligi, moliyaviy resurslarning cheklanganligi hamda yetarli texnik malakaning yo‘qligi muhim to‘siqlar bo‘lib qolmoqda. Bundan tashqari, tashkilotlarning o‘zgarishlarga qarshiligi, malakali kadrlar yetishmasligi, institutsional salohiyatning sustligi va tartibga soluvchi me’yorlarning nomuvofiqligi MATni tatbiq etish jarayonini yanada murakkablashtirmoqda. Shunga qaramay, rivojlanayotgan mamlakatlar xalqaro donorlar yordami, salohiyatni oshirish tashabbuslari hamda mobil bank xizmatlari va fintex yechimlari kabi raqamli innovatsiyalardan foydalanish imkoniyatiga egadirlar.
Mavjud adabiyotlar, amaliy tajribalar va xalqaro moliyaviy institutlar hisobotlarini tanqidiy tahlil qilish orqali ushbu maqolada shuni ta’kidlanadiki, MATni muvaffaqiyatli joriy etish uchun kompleks yondashuv zarur. Hukumatlar raqamli infratuzilmaga sarmoya kiritishni ustuvor vazifa sifatida belgilashlari, inson resurslari salohiyatini mustahkamlashlari va barqarorlikni ta’minlaydigan kuchli me’yoriy-huquqiy bazani shakllantirishlari lozim. Xulosa o‘rnida aytish mumkinki, ushbu muammolarni hal etish rivojlanayotgan mamlakatlarda moliyaviy shaffoflikka erishish, boshqaruvni takomillashtirish va uzoq muddatli iqtisodiy taraqqiyotni ta’minlash uchun nihoyatda muhimdir.
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