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Hozirgi kunda mamlakatimizda Bozor munosabatlarining rivojlanishi xo‘jalik yurituvchi subyektlar moliya-xo‘jalik faoliyati to‘g‘risida axborotlarni shakllantirish jarayonlariga yangicha talablar qo‘ymoqda. Buxgalteriya hisobi natijaviy axborotlarining foydaliligini ta’minlash muammolari mutaxassislarning diqqat markazida turibdi. Bu manfaatdor axborotdan foydalanuvchilar nuqtai- nazaridan xo‘jalik yurituvchi subyektlarning moliyaviy holati to‘g‘risidagi ma’lumotlarni ishonchliligi va obyektivligini ta’minlaydi.
References
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