ADVANCED FOREIGN EXPERIENCES IN IMPROVING THE LEGAL FRAMEWORK FOR FINANCIAL CONTROL OVER THE USE OF BUDGET FUNDS

Authors

  • Jurayev Nomoz Tursunpulotovich Independent Researcher at Tashkent State University of Economics

Keywords:

State financial control, public audit, courts of accounts, supreme audit institutions (SAI); budget oversight; financial accountability; international models; efficiency; transparency; economic security.

Abstract

This paper examines the historical evolution, institutional structures, and global practices of state financial control. It outlines the major stages in the development of financial oversight systems and highlights the diverse models implemented across countries, including courts of accounts, audit tribunals, and supreme audit institutions.

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Published

2025-07-21

Issue

Vol. 38 (2025)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

ADVANCED FOREIGN EXPERIENCES IN IMPROVING THE LEGAL FRAMEWORK FOR FINANCIAL CONTROL OVER THE USE OF BUDGET FUNDS. (2025). American Journal of Business Management, Economics and Banking, 38, 20-24. https://americanjournal.org/index.php/ajbmeb/article/view/3056