About the journal
The “Finance” Scientific Journal publishes the results of research and applied studies on current issues of finance, economics and management. Our aim is to bring theory and practice together and to contribute to economic development by disseminating advanced ideas and innovative solutions.
The journal covers money and the monetary system, financial markets and banks, international finance, corporate finance, social finance and the financial aspects of macroeconomic and regional policy, as well as fiscal and monetary policy, financial monitoring, financial management, new financial technologies, digital financial assets, insurance, pricing, financial security, financial risk management and financial law.
Founder — Tashkent State University of Economics. Registered by the Agency of Information and Mass Communications under the Administration of the President of the Republic of Uzbekistan on 24 March 2008, No. 0519. Re-registered as a mass medium on 7 May 2025 — certificate No. 758813 (licence register number C-5669813); distributed online, nationwide; languages — Uzbek, Russian and English. Published since 2008, six issues a year. Subscription index — 1204.
By decision No. 201/3 of 13 December 2013 of the Presidium of the Higher Attestation Commission of the Republic of Uzbekistan, the journal is included in the list of scientific periodicals recommended for publishing the main results of doctoral dissertations in economics.
Announcements
Submissions are open
The journal is published electronically
Sections
Current issue
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Articles KO‘CHMAS MULKNI OMMAVIY BAHOLASHGA O‘TISHDA DAROMAD BETARAFLIGINI SAQLOVCHI STAVKA VA SOLIQ YUKINI QAYTA TAQSIMLASHUmidjon Uralovich Pardaev479-481 PDF ()
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Articles GLOBALLASHUV SHAROITIDA XORIJIY INVESTITSIYALARNI JALB QILISH STRATEGIYASINING TRANSFORMATSIYASIJamshid Abduxakimovich Xodjayev10-15 PDF ()
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Articles IQTISODIY TARAQQIYOTNI TA’MINLASHNING USTUVOR YO‘NALISHLARI — YANGI O‘ZBEKISTON MODELIToʻlqin Zakirovich Teshaboyev16-22 PDF ()
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Articles OLIY TA'LIM MUASSASALARIDA MODDIY QIYMATLIKLAR HISOBINI XALQARO YONDASHUVLAR ASOSIDA TAKOMILLASHTIRISHSherzod Egamberdiyevich Sindarov23-29 PDF ()
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Articles KICHIK BIZNESNI RIVOJLANTIRISHDA INVESTITSIYA RESURSLARIDAN SAMARALI FOYDALANISH YO‘LLARIKomila Daniyarovna Karimova30-35 PDF ()
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Articles O'ZBEKISTON TIJORAT BANKLARIDA RAQAMLI BOSHQARUV SAMARADORLIGINI OSHIRISHNING TASHKILIY- IQTISODIY MEXANIZMLARINI TAKOMILLASHTIRISHSherzod Umurzoqovich Rajabov36-41 PDF ()
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Articles FANLARARO VA MUTAXASSISLIKLARARO SINTEZ: YOXUD SUD-BUXGALTERIYA EKSPERTIZASINI O‘QUV FANI VA MUTAXASSISLIK SIFATIDA SHAKLLANTIRISH XUSUSIDANodira Baxodirovna Abdusalomova, Radjapbay Davlatbayevich Dusmuratov42-49 PDF ()
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Articles XO‘JALIK YURITUVCHI SUBYEKTLAR MOLIYAVIY HOLATI TAHLILI METODOLOGIYASINI TAKOMILLASHTIRISHNING ILMIY-AMALIY YO‘NALISHLARINormo‘min Normamatovich Mavlanov50-52 PDF ()
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Articles ZAMONAVIY INVESTITSIYA SIYOSATINING DOLZARB MUAMMOLARI: MOLIYALASHTIRISH TARKIBI, SAMARADORLIK VA INSON KAPITALI OMILIKarimov N.G‘.53-58 PDF ()
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59-62 PDF (Русский)
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Articles INTERNATIONAL EXPERIENCE OF GREEN FINANCE AND PROSPECTS FOR ITS DEVELOPMENT IN THE REPUBLIC OF UZBEKISTANRano Rustamovna Nazarova, Gavxar Axmatjon kizi Musayeva63-68 PDF
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Articles TIJORAT BANKLARIDA AHOLI OMONATLARINING JOZIBADORLIGINI OSHIRISHZohid Norbo‘tayevich Xakimov69-76 PDF ()
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Articles DAVLAT XARIDLARINI BOSHQARISHDA SHAFFOFLIK VA SAMARADORLIKNI TA’MINLASH MEXANIZMLARISardor Ravshanovich Kurbonbekov77-83 PDF ()
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Articles DAROMAD VA TUG‘ILISH O‘RTASIDAGI BOG‘LIQLIK: DEMOGRAFIK PARADOKSNING AMALIY TAHLILIXafiza Xoldarovna Mamadaliyeva, Muazzam Azam qizi Bahriddinova84-87 PDF ()
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Articles XALQARO MOLIYAVIY HISOBOT STANDARTLARI (MHXS) ASOSIDA KORXONALAR MOLIYAVIY HISOBOTLARINI TAKOMILLASHTIRISH YO‘LLARIAkrom Abbasovich Karimov, Akromjon Turg‘unovich Mamajonov88-91 PDF ()
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Articles KONSOLIDATSIYALASHGAN MOLIYAVIY HISOBOTLARNI TUZISHNING AXBOROT MANBALARINurbek Kadirovich Rizayev, Zumrad Nizomiddin qizi Umarova, Nizomiddin Xo‘jabekov92-97 PDF ()
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Articles MOLIYAVIY HISOBOTNING XALQARO STANDARTLARINI AMALIYOTGA QO‘LLASHDA SUN’IY INTELLEKT IMKONIYATLARINI BUXGALTERIYA HISOBINING DASTURIY TA’MINOTLARI BILAN UYG‘UNLASHTIRISH MUAMMOLARIIlyos Keldiyorovich Ochilov98-103 PDF ()
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104-107 PDF (Русский)
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Articles DEPRECIATION OF LONG-TERM ASSETS AND ITS IMPACT ON FINANCIAL STATEMENTS AND TAXATION IN ACCORDANCE WITH IFRSD. Tashmanov Golib108-113 PDF
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Articles O‘ZBEKISTON RESPUBLIKASIDA MOLIYAVIY HISOBOTNING XALQARO STANDARTLARIGA O‘TISH MASALALARIZiyat Niyazovich Kurbanov114-118 PDF ()
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Articles KORXONADA MATERIAL ISHLAB CHIQARISH XARAJATLARINI BOSHQARISH HISOBINI TAKOMILLASHTIRISHIbragim Ismoilovich Xusinov119-122 PDF ()
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Articles ТРАНСФОРМАЦИЯ БУХГАЛТЕРСКОГО УЧЁТА В УСЛОВИЯХ ЗЕЛЁНОЙ ЭКОНОМИКИ: РОЛЬ ИСКУССТВЕННОГО ИНТЕЛЛЕКТА В ФОРМИРОВАНИИ И РАСКРЫТИИ ESG- ИНФОРМАЦИИМ. Баба́ширинова Э.123-127 PDF (Русский)
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Articles МЕТОДИЧЕСКИЕ АСПЕКТЫ ТРАНСФОРМАЦИИ ФИНАНСОВОЙ ОТЧЁТНОСТИ ЭНЕРГЕТИЧЕСКИХ КОМПАНИЙ ПО МСФО В УСЛОВИЯХ ОТРАСЛЕВЫХ РЕФОРМАбдулла Ильясович Губайдуллин, Айсель Мамудовна Абдуллаева128-133 PDF (Русский)
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Articles INFLYATSIYA BARQARORLIGI VA O‘ZBEKISTONNING INVESTITSIYA JOZIBADORLIGINI OSHIRISH MASALALARIBahodirov Jahongir134-140 PDF ()
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Articles JORIY AKTIVLAR HISOBINI YURITISHDA XALQARO TAJRIBA VA UNI QO‘LLASH MASALALARIBaxrom Kaxxarovich Bobobekov, Nurbek Kadirovich Rizayev141-145 PDF ()
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Articles IMPROVING THE ACCOUNTING OF NON- FINANCIAL ASSETS IN PUBLIC MEDICAL INSTITUTIONSKholjigit Nurkosimovich Iskanov146-153 PDF
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Articles O‘ZBEKISTONDA “YASHIL LOYIHA”LARNI MOLIYALASHTIRISH VA “YASHIL KREDIT”LARNI JORIY ETISH MASALALARIMaxmudova M.Q.154-159 PDF ()
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Articles IPO ORQALI TIJORAT BANKLARINING UZOQ MUDDATLI RESURSLARI VA LIKVIDLIGINI MUSTAHKAMLASHXurshidjon Sulaymon o‘g‘li Tillayev160-164 PDF ()
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165-168 PDF ()
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Articles METHODOLOGICAL DEFICIENCIES AND THE INTEGRATION OF GREEN ACCOUNTING IN UZBEKISTAN’S ENVIRONMENTAL AUDITS: AN OPERATIONAL ANALYSISMutabar Jurayevna Temirkhanova, Abdumavlon Abduazim ugli Mansurov169-176 PDF
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Articles ИНВЕСТИЦИИ В ИНИЦИАТИВЫ ЗЕЛЁНОЙ ЭКОНОМИКИ И ИХ ВЛИЯНИЕ НА ПРИБЫЛЬ ЭКОНОМИЧЕСКИХ СУБЪЕКТОВА. Ф. Гафурова177-183 PDF (Русский)
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Articles МНОГОКРИТЕРИАЛЬНАЯ ОЦЕНКА ВОЗМОЖНОСТЕЙ АДАПТАЦИИ ЗАРУБЕЖНОГО ИННОВАЦИОННОГО ОПЫТА В ХИМИЧЕСКОЙ ПРОМЫШЛЕННОСТИ УЗБЕКИСТАНАНаргиза Шарифовна Дехканова184-190 PDF (Русский)
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Articles KORXONALARDA INVESTITSIYA QARORLARINI QABUL QILISH, ULARDAN SAMARALI FOYDALANISHNING EKONOMETRIK TAHLILIO.Q. Rixsimbayev191-197 PDF ()
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Articles TO‘LA TIZIMLI BALIQCHILIK XO‘JALIKLARIDA ISHLAB CHIQARISH XARAJATLARI HISOBINI TASHKIL ETISHNING NAZARIY VA AMALIY MASALALARIAmirbek Qoishibekovich Aitimbetov198-201 PDF ()
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Articles СОВЕРШЕНСТВОВАНИЕ УЧЁТА БЕЗВОЗМЕЗДНОЙ ПЕРЕДАЧИ ОСНОВНЫХ СРЕДСТВ НА ПРЕДПРИЯТИЯХ НЕФТЕГАЗОВОЙ ПРОМЫШЛЕННОСТИСАИДА ГАЙРАТОВНА МАХКАМОВА202-207 PDF (Русский)
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Articles СОВЕРШЕНСТВОВАНИЕ БУХГАЛТЕРСКОГО УЧЁТА В СИСТЕМЕ ФИНАНСОВОГО КРИЗИС- МЕНЕДЖМЕНТА ПРЕДПРИЯТИЯРаъно Аброровна Маннапова208-216 PDF (Русский)
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Articles ГАРМОНИЗАЦИЯ СТАНДАРТОВ БЮДЖЕТНОГО УЧЁТА УЗБЕКИСТАНА С МЕЖДУНАРОДНЫМИ СТАНДАРТАМИ: НЕОБХОДИМОСТЬ И ОСНОВНЫЕ НАПРАВЛЕНИЯДилноз Абдусатторовна Абдужалилова217-223 PDF (Русский)
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Articles MAHSULOT TANNARXI HISOBI VA AUDITINI INTEGRATSIYALASHGAN YONDASHUV ASOSIDA TAKOMILLASHTIRISHSaitmurod Alibekovich Djumanov224-228 PDF ()
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Articles TIJORAT BANKLARI DAROMAD BAZASINI SHAKLLANTIRISH VA BOSHQARISHNING METODOLOGIK VA AMALIY ASOSLARINI TAKOMILLASHTIRISH YO‘LLARISalim Sobirovich Togayev229-234 PDF ()
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Articles ГОСУДАРСТВЕННОЕ УПРАВЛЕНИЕ ФИНАНСАМИ И СОЦИАЛЬНОЕ РАВЕНСТВО В УЗБЕКИСТАНЕМухаммадсодик Равшанбек угли Зокиржонов235-245 PDF (Русский)
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Articles O‘ZBEKISTON TIJORAT BANKLARIDA KREDIT VA LIKVIDLILIK RISKLARINI BOSHQARISHNING ZAMONAVIY YONDASHUVLARINasiba G‘anijon qizi Sattorova246-251 PDF ()
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Articles AUDITORLIK ISHI SIFATINI BAHOLASHDA XALQARO STANDARTLARDAN FOYDALANISHOtaxon Qurbonaliyevich Qo‘shmatov252-261 PDF ()
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Articles BARQAROR RIVOJLANISH SHAROITIDA DAROMADLAR VA OZIQ-OVQAT XAVFSIZLIGI O‘RTASIDAGI O‘ZARO BOG‘LIQLIKNING NAZARIY MODELITohir Boymurod o‘g‘li Shomurodov262-267 PDF ()
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Articles INNOVATSION EKOTIZIMNING TADBIRKORLIK SUBYEKTLARI RAQOBATBARDOSHLIGI VA IQTISODIY SAMARADORLIGIGA TA’SIRIGulnoza Rashidovna Kuziyeva268-273 PDF ()
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Articles AKSIYADORLIK JAMIYATLARIDA DAROMAD VA XARAJATLAR BUXGALTERIYA HISOBINI TAKOMILLASHTIRISHDinara Anvarovna Kuvatova274-278 PDF ()
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Articles ЗЕЛЕНАЯ БУХГАЛТЕРИЯ КАК ИНСТРУМЕНТ ОБЕСПЕЧЕНИЯ УСТОЙЧИВОГО РАЗВИТИЯ ПРЕДПРИЯТИЙФеруза Кахрамоновна Камолова279-286 PDF (Русский)
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Articles XO‘JALIK YURITUVCHI SUBYEKTLARDA JORIY AKTIVLARNING STRATEGIK BOSHQARUV HISOBINI TASHKIL ETISHGulmira Xayrullayevna Normatova287-290 PDF ()
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Articles XO‘JALIK YURITUVCHI SUBYEKTLARNING SHUBHALI DEBITORLIK QARZLARI BO‘YICHA REZERV TASHKIL ETISHNI TAKOMILLASHTIRISHRustam O‘ktamovich Xolpulotov291-299 PDF ()
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Articles TIJORAT BANKLARINING FOND BOZORIDAGI ISHTIROKINI YANADA OSHIRISH VA ULARNING FAOLIYATINI TAKOMILLASHTIRISHAbduvaxid Abduvasikovich Abdukayumov300-306 PDF ()
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Articles ИНСТИТУЦИОНАЛЬНАЯ НЕОДНОРОДНОСТЬ КАК БАРЬЕР ЦИФРОВОЙ ТРАНСФОРМАЦИИ БАНКОВСКОГО СЕКТОРА: ОПЫТ УЗБЕКИСТАНАМуниса Хужаёр кизи Турсунова307-312 PDF (Русский)
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Articles O‘ZBEKISTONDA MOLIYAVIY HISOBOTNING XALQARO STANDARTLARIGA O‘TISH JARAYONI: HOZIRGI HOLATI VA TAHLILIGulnoza Abduraimovna Rayimjonova313-318 PDF ()
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Articles ESG-АУДИТ — НОВЫЙ УРОВЕНЬ КОНТРОЛЯ КАЧЕСТВА ТРАДИЦИОННЫХ БИЗНЕС- ПРОЦЕССОВ АОСарбиназ Турдымуратовна Утегенова319-327 PDF (Русский)
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Articles O‘ZBEKISTONDA DAVLAT MOLIYAVIY NAZORATI TIZIMINI RAQAMLI TRANSFORMATSIYALASH ORQALI UNING NATIJADORLIGINI OSHIRISH ISTIQBOLLARI (FARG‘ONA VILOYATI EMPIRIK MA’LUMOTLARI MISOLIDA)Jamshidbek Tilavoldi o‘g‘li Jaxbarov328-333 PDF ()
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Articles MAXSUS IQTISODIY ZONALARNING KORXONALAR FAOLIYATI SAMARADORLIGIGA TA’SIRI (XITOY TAJRIBASI)D. Iskandarova334-339 PDF ()
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Articles O‘ZBEKISTONDA IQTISODIY TRANSFORMATSIYANI CHUQURLASHTIRISHDA XORIJIY INVESTITSIYALARNING O‘RNIDilzoda Farhodjon qizi Shodiboyeva340-344 PDF ()
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Articles O‘ZBEKISTON–2030 STRATEGIYASINI AMALGA OSHIRISHDA TIJORAT BANKLARIDA ISLOMIY MOLIYAVIY INSTRUMENTLARNI RIVOJLANTIRISH ISTIQBOLLARIShahnoza Sobirova345-351 PDF ()
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Articles СОВЕРШЕНСТВОВАНИЕ УЧЁТА НЕМАТЕРИАЛЬНЫХ АКТИВОВ ПО ДОГОВОРУ МЕНЫ В НЕФТЕГАЗОВОЙ ОТРАСЛИ РЕСПУБЛИКИ УЗБЕКИСТАНЗАМИРАХОН АБДУЖАЛИЛОВНА АТАБАЕВА352-358 PDF (Русский)
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Articles O‘ZBEKISTON RESPUBLIKASIDAGI SUG‘URTA TASHKILOTLARI BUXGALTERIYA HISOBINI BLOKCHEYN TEXNOLOGIYALARI ASOSIDA TAKOMILLASHTIRISH MASALALARIMuxammadisxoq O‘tkirbek o‘g‘li O‘smonjonov359-366 PDF ()
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Articles BUXGALTERIYA BALANSINI XALQARO STANDARTLARGA TRANSFORMATSIYA QILISHNI TAKOMILLASHTIRISH.Nodiraxon Quddusovna Xolmatova367-375 PDF ()
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Articles ЦИФРОВАЯ ТРАНСФОРМАЦИЯ БУХГАЛТЕРСКОГО УЧЁТА В РЕСПУБЛИКЕ УЗБЕКИСТАНШахида Абуталиповна Абдусатторова376-379 PDF ()
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Articles XALQARO STANDARTLAR ASOSIDA EKSPORT VA IMPORT OPERATSIYALARI HISOBINI TAKOMILLASHTIRISHZilola Abdig‘opparovna Rasulova380-387 PDF ()
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Articles A PROPORTIONATE FRAMEWORK FOR FORMING SUSTAINABILITY-RELATED FINANCIAL INFORMATION IN SMALL BUSINESSES: INTEGRATING IFRS S1, IFRS S2 AND THE IFRS FOR SMES ACCOUNTING STANDARDAkbarjon Boxodir o‘g‘li Isomuxamedov388-397 PDF
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Articles ASOSIY VOSITALARDAN FOYDALANISH SAMARADORLIGINI BAHOLASH METODIKASINI TAKOMILLASHTIRISH: QURILISH MATERIALLARI SANOATI KORXONALARI MISOLIDADinora Xolmumin qizi Azzamova398-405 PDF ()
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Articles MOLIYAVIY HISOBOT SHAFFOFLIGINI TA’MINLASHDA MAJBURIYATLAR AUDITINING O‘RNI VA AHAMIYATIXumoyun Xamidxon o‘g‘li Obidxonov406-414 PDF ()
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415-419 PDF ()
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Articles TIJORAT BANKLARIDA ESG TAMOYILLARINI JORIY ETISHNING MOLIYAVIY VA BUDJETGA TA’SIRIA. A. Mirzaxmedova420-425 PDF ()
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Articles TO‘LOV TIZIMINI BARQAROR RIVOJLANTIRISH: UCH O‘LCHAMLI BAHOLASH RAMKASI, ALMASHUVLAR TAHLILI VA O‘ZBEKISTON UCHUN USTUVOR YO‘NALISHLARSherali Kamoliddinovich Toshniyozov426-433 PDF ()
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434-437 PDF ()
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Articles MILLIY IQTISODIYOTNI BARQAROR RIVOJLANTIRISHNING ZAMONAVIY TENDENSIYALARIGulnoza Kadam qizi Burhonova, Habibullo Abdullayev438-443 PDF ()
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Articles “O‘ZBEKISTON — 2030” STRATEGIYASI SHAROITIDA MILLIY IQTISODIYOTNING BARQAROR RIVOJLANISHINI TA’MINLASHDA INVESTITSION MUHITNI TAKOMILLASHTIRISH YO‘NALISHLARIMunisa Akmal qizi Irisqulova444-451 PDF ()
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Articles KOREYA FOND BOZORIDA TINCH VA NOTINCH SHAROITLARDA RISKKA DUCHOR BO‘LGAN QIYMAT (VAR) BASHORATINING NAMUNADAN TASHQARI SAMARADORLIGIGulchehraxon Farhodjon qizi Ortig‘aliyeva452-457 PDF ()
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Articles O‘ZBEKISTONNING JSTGA QO‘SHILISHINING IQTISODIY OQIBATLARI: IMKONIYATLAR VA POTENSIAL XATARLARKamolxon Akmaljon o‘g‘li Abdullaxo‘jayev458-464 PDF ()
Why publish with us
Regular publication
Six issues a year; electronic publication since 2025.
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All articles are freely available worldwide under CC BY 4.0.
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Recommended for publishing PhD and DSc dissertation results in economics (decision No. 201/3).
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