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GOVERNANCE IN CONDITIONS OF MARKET RELATIONS IN THE RURAL
ECONOMY OF THE ENTERPRISES OF ACCOUNTING POLICY FORMATION
PROBLEMS
Abdullaev Abdurauf
Andijan state technical institute professor, of doctor of economic sciences.
abduraufabdullayev679@gmail.com
Abstract:
Agricultural enterprises on account of the policy in the organization enterprise
buxgalteriya accounting system the effective performanceof is an important factor. In such a case,
the integral elements of the basic accounting system andthe accounting of the form and its
elements, particular attention was focused there. The article Uzbekistan in agricultural
enterprises of the republic of the accounting policy in forming problems, the detailed analysis of
foreign and local experts in this field, and to settle the problems of governance and the digital
economy in the conditions of transition to market relations formation of the accounting policy of
agricultural enterprises covering the issues given.
Key words:
Accounting policies, accounting system, system elements, accounting forms of
accounts, principles of business operations, information users, investors, schyot accounting,
financial reporting, accounting reform, tax and taxation, entrepreneurship.
INTRODUCTION
Agricultural management principles and the digital economy in the republic of the market
reform of the accounting system requires to be also. In this respect, in recent years, the republic
of uzbekistan in thefield related laws, Presidential decrees, the decision of the government of the
republic of the relevant organizations and has many documents related to the area of that would.
Economic researchers have published some scientific research on the issues raised in the
literature. Performed events this of course in the sphere and the existing problems have been
yielding fruits settle in. Currently in the literature but also by the solution of the problem related
to foreign and local experts, special offer and some of muloxaza is being thrown in the middle.
This in turn suggest that the problem raised from today's date.
Analysis of the literature on the subject. In the enterprise, in particular, the agricultural
enterprises of the management of the digital economy in the context of transition to market
relations and the problems of the formation of accounting policies of many economists, has
attracted the attention of scientists and specialists. His immediate impact to the organization of
accounting because the accounting policies adopted in the enterprise shows.
Many researchers have “organization” concept "instead of the rational organization of
accounting" from the use of the term and they should be over farm operations, it is clear, timely
and complete controlspent at labor were tied with the lowest cost of funds and (2), p. 22; 3, 196-
page; 6, 278-page).
In the meantime, some researchers believe that “the rational organization of accounting”to the
managementto the supply of information are connected (4, 40-page; 5, 13-page;).
In the context of the transition to the digital economy policy in our opinion, the main function of
accounting to be “minimal labor and management information in order to provide funds at the
expense of who happen to spend over farm operations, timely, complete and control is a
versatilework consists of” can be described as.
The system of accounting in the literature as special different recipes there are. In particular, the
usin accountingrelated to the literature on accounting in the accounting system accounting staff,
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accounting methodology, accounting that may include categories such as shown sizes (7, 19-
page). The american economist from the perspective of the enterprise in the document the main
function of accounting in available economic data we collect, the business and financial
condition of the company a report on them to give up and later (7, 20-page).
A.Eynthovenning in this regard is very relevant and specific interpretation, then accountingto
many services link the system with the external environment consists of the system of
quantitative data is regarded as the lower bound in (8, 22-page).
From the standpoint of accounting information system to interpret through L.Z.His model
shneydman “...forms of accounting and reporting on the facts of economic activity indicators and
accounting informationto the accounting for the formation of personnel, technical tools and
methodological hardware the combination of the case, the caseon the summary,” it was noted
that can be expressed as (10, 22-page). Important elements of the accounting system in this
model the interaction regarding a collection of data, the form and methodology of accounting,
accountancy accounting tools for accounting staff)will be able to. However, this system is the
basis for selecting the components, the mechanism does not show. The excellence of the
interpretation of other aspects of the information system is also available. Therefore, it specialists,
including some of Belov N.G. in the opinion, the accounting systemabout: “...of the people in the
monitoring process of economic development and the plan that are necessary decisionsto prepare
to receive and accounting information, in order to optimize the process of change” is regarded as
( 10, 47-page).
Russian scientists economists . V. F. Paly and Ya.V. Along with the major religions according to
the idea of “account of the enterprise, the management and control of the system, when we say
data for mutual economic activities associated umumlashtiruvchi schyot of tracking, measuring,
understanding the classification system” (9, 279-b.).
The other, a group of economists-scientiststhe world, including A.M. Kuzminskiy, V.V. Sop,
E.N. Evstigneev reviews - the system of mutually connected elements, as elements that should
vary based on the concept of understanding is from the lower system, a complex system that
includes understanding the circumstances of the time in protsessual, funktsat iona, as a set of
actions to achieve a certain goal to figure out based (6, 96-b.).
Visions about the structure and content of the accounting systemof a variety, stained ita range of
productsthat's wide, stainedthemin significant arguments differs with different levels of diversity.
The accounting system of local and foreign economists about the idea of analysis shows that the
complexity of its development with the content, but on how the form is determined by. Country
this field many times the look in your analysisaccount system: information, correlation theory,
kibernetik, systematic approaches shows that there are. Without a systemic approach that I am
taking and attention to each one of them especially it should be noted that the standards and
samples accounting accounting of the components of their system optimal etar clearly designate
applesaid. For this reason, accountancy accounting thoughts on the elements of the systemat
significant contrasts are there.
Cis countries, as well as in the republic of uzbekistan “accounting policies”, the term appear in
the beginning of 90 years. This concept in the republic of uzbekistan on accounting and reporting
in the instruction identifies both.
The digital economy in the context of kb orxonadauxgalteriya accountto the organization that are
needed in the most important factors: the function of accounting is targeted, its methodology and
the organizationto be an important issue should be regarded as.
Certain agricultural enterprises, the accounting system of the enterprise's accounting policy is
regulated. In accordance with the international standards of accounting "accounting policies", the
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term " preparation and submission of financial reports for management principles adopted by...,
principles, traditions, rules and procedures, includes (8, page 16-18, 9, page 8).
Often a type of entities in the activities of the accounting policyin relation to stream different
types of visions are observed. This in turn come out from the conditions of business enterprise,
its financial condition and business results most of unbiased choose the policy that is required to
apply the base and reflect" (7, page 109-110).
In russia, the accounting policy of the problem and the solution in L.Z. Shneydman contrast from
other economists, contrary to the accounts of enterprises and organizations siyosatinigina, but not
insurance companies, accounting policy, in all its aspects,taking cover will consider (10, page
38). B in the context of the digital economymethodological and organizational basis of
accounting as a single system, then the approach of the studyto the present stage of economic
development and its future prospectsinI taking into account the important in the regulation of the
accounting system allows you to work out without directions. However, his account in the policy
given the definition ofalso controversial is the side there. The accounting policy is the author of
“the initial observation, statistical measurement, including this final guruhlash and facts
summarizing the current implementation of the method or procedure defines as” (10, page 38).
The views as seen from above in the conditions of digital economy in enterprises in the
formation of the accounting policy there is a need to develop proposals based on finding
solutions to scientific problems. This in turn puts the necessary opportunity to the current
accounting system reform agenda.
Research methodology. This article for research on problems of theoretical analysis, induction,
deduktiv city, systemic approach and logical thinking abstrakt, monographs tracking, data from
the method of presentation, as well as analysis, synthesis, and it was also guruhlash the use of the
comparison method.
Results and discussion. Buxgalteriya accounting system reform from the purpose: accounting
account market economy requirements, coordination, and this goal:
a) new in the conditions of enterprises economicactivity y of management effective introduction
of tools;
b) investors and other external usersby them to the enterprise qiritilgan to the activities of the
funds, how the useof lish on reliable informationis achieved by creating the opportunity to be
able to.
To do this, the following tasks:
- market relations and the digital economy in the context of accounting
accountingkontsepsiyasini the organization to create. Such kontsepsiya and his general legal
principles buxgalteriya accounting on the law in its reflection find should;
- economic activity in the enterprise, operatsiya of maintaining and themng the results of the
financial report in the form of synthesis rules regulating governing accounting accounting
standards improvement;
- accounting the accounts of the new principle is that the economy raqamlashtirilishi conditions
of enterprises in the economic activities of the new facts and the event corresponding to which
came the new accounting plan work out;
- internal and external users requirements and accounting the accounting principlesof the worldto
the answer that gives you the financial reporting of new forms of work out;
- offer made besidesbrowsing out increaseto providing accounting accounting staffof a new
generation of oil and gas training and re - training will be launched to settle issues such as the
system requires.
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In such a case taklif realistically thiszgartishlarni Thistime of uzbekistan republic of “Enterprises
tsonrising”, “the entrepreneurial activity of the tsonrising”, “Tax and taxation tsonrising”on the
law, “Businesses for contractual prices and tariffsto the formation and qthisllab to the procedure
tthe son of therising”on law and me'yoriy documents with it is necessary to harmonize.
Accounting accounting reform tothe sting as a result of market relations and digital economy
features at resonance managing a number on the principle of influences basedgan absolutely new
account is created in the system.
Established in the enterprise buxgalteriya accountI about economic activity information of the
user interests in accordance with the collection and the re - use of the possibility to provide
should. That is in addition to, the information from the usersto the decision to take tothe world
for necessary that the information you own into taking a new report in the form of work out and
the current to the necessary will be.
This in turn, conditions the economy raqamlatirish buxgalteriya accountto compliance staffto
training and their skills to increase of the system to new requirements and normative documents
on the basis of re - organization, financial reportinginternational standards introduction to
through to the investors in the enterprise's internal accounting accounting information of use
tomilk creates fully.
In the republic, accounting system as a result of bettering market relations and the digital
economyand income of the properties to reflect the costs of kholis holislik directory account that
caution and based on the principles of a completely new system is introduced.
Agricultural enterprises mahsu work , production and sales associated with the coststo account
for, they produced reflected in the product and consequently the costs of the enterprise to ensure
its status is important in determining the benefits of.
As a result, taxation tortiladigan profit and accounting account on taken the benefits of
distinguish able tofully comes into the div of milk. This in turn provides certain indicators and
report on activities of the enterprise is reflected in kholis formed. As a result, information
concerning the activities of enterprises from internal and external users on the financial status of
the enterprise, will create the opportunity to have a clear picture.
Agricultural enterprises of the financial reports of the structure, as well as state authorities, first
place, tax authorities, the interests of superiority is being realized. This while the neutral
principlesof the world breaks, business directory, from people interested in information about
user-chilar his effectiveness ob'ektiv valuation of a possibility deprived makes.
Just about the costs spent for the production of the product is clear and kholis directory of data
on the basisgina product sales derived from the benefits the right to, profitability , determine,
sold of a product recognizedprice and the price is based on skills analysis to make , and in
general the div in the directory selected economic policies based on skills evaluate you is.
Each enterprise separately taken divisionsc's costs on clear information on their activities
beneficial , or harmful, that is, to them additional resources allocationthat is not in compliance or
in accordance with the purpose of to determine the opportunity it gives.
This is the reason for the enterprise resources management to be made of the costs carried out on
the costs of on each one of it is to have separate information. Becauseshbu costs ultimately
product sales decreased revenues or this economic activity as a result of the work found in other
income expense coveradi. This view is from a point when they look, the enterprise's relevant
reporting period, the activities , the results of theevaluation carried out any kind of the cost of the
weight into account to take is important.
CONCLUSION
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Obviously, the interests of the view pointthan from the tax administration of the enterprise and
to each other views also always compatible are not. Administrative-command system in the
conditions of enterprises administration also, tax authorities also of the state administrative and
control bodies of work take into account the interests of the saw. For this reason, previous
tIzImda enterprise tax authorities from the interests of the difference contrary to their interests,
that it has oppositesdan, such an economic system is the only state interests subjected to. The
priority in this directory settle the problems in the higher state authorities was relevant. Such
conditionsat accounting accounting information and taxation pull for , which is the basis of the
informationin the account to them between a difference that does not make the only information
the system is able to be etar as viewed.
A new management system which introduced a market economy based on the conditionsat
enterprises and state interests between difference into account to take the fundamental
importance of the ability will be. In this case the conflict, one on the hand, the enterprise
administration made in all use , production costs , and obtained the income on the data at their
own time and the right resonance and sustain to the opportunity that gives accounting accounting
information collection and re - work the system work out and it 's use with the solution is. In
other hand, the tax authorities to business directory accounting accounting information based on
the structured reports of the country's tax legislation , according to the structure is required. In
such a case, the state of their competent authorities by provided was the tax report is correct
tekshirish authority reserves.
For this reason, taking into account the above requirements business directory accounting on the
following indicators accountto get provide thissting should:
- product use in production costs;
- cycle costs;
- financial activity of the derived income and expenses;
- extraordinary profits and losses.
Such data collection and synthesisto provide to agricultural enterprises for the following account-
sheets from the use according to purpose will be:
1. “Period costs”, the following subschyoti network with:
- sales costs;
- administrative expenses;
- other general and operatsion costs;
2. In the future, tax compartment from the base and out has been cast in the reporting period
costs;
3. “Of the product in the costs included costs, the following subschyoti network with:
- material costs (for industrial purposes);
- work with the production of the purpose for your work, pay the costs;
- work in the production of purpose for social deductions value.
4. Work out in order to the main tools and intangible assets amortizatsof iya.
“Of the product in the costs included costs” of schyot transit schyot if, this schyot in residues
does not leave , and in which are recorded the costs of full – “the main work out”, “Assistant
work production”, "Total work production costsI", "Work in and out ofbrak on", "Service
provider work production and agriculture", "capital of the cost", "Future period expensesI", "In
the future, performed the costs and payments for backup" is held to schyot.
In this procedure, the account-bookthe world of the essence and the purpose slightly changes.
However, the rural economy of the enterprises accounting of the policy form and the new year
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offer realistically procedure in agricultural enterprises accounting accounting system for
effective functioning of the opportunity to ensure it gives.
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