IMPROVING THE SYSTEM OF STATE FINANCIAL CONTROL IN THE CONTEXT OF THE DIGITALIZATION OF THE ECONOMY
Keywords:
state financial control, digitalization, public finance, digital audit, transparency, big data, blockchain, efficiency, accountabilityAbstract
The article examines the transformation and improvement of the state financial control system in the context of economic digitalization. The rapid development of digital technologies has significantly changed the mechanisms of public financial management, creating both new opportunities and challenges for effective control. The study identifies key directions for enhancing state financial control, including the integration of digital audit tools, the use of big data analytics, and the implementation of blockchain technologies to ensure transparency and accountability. The article emphasizes the importance of developing an integrated digital infrastructure that allows real-time monitoring of public financial flows. Moreover, it highlights the need for improving the qualifications of specialists in the field of financial control and creating legal frameworks that support digital transformation. The research concludes that the digitalization of financial control not only increases efficiency and transparency but also contributes to the sustainable development of the national economy.
References
Mergel, I., Edelmann, N., & Haug, N. Digital Transformation of Public Administration: Principles and Challenges. Government Information Quarterly.
Jans, M., Alles, M., & Vasarhelyi, M. A Field Study on Continuous Auditing and Data Analytics in Governmental Institutions. International Journal of Accounting Information Systems.
Pollitt, C., & Bouckaert, G. Public Management Reform: A Comparative Analysis. Oxford University Press.
OECD. Digital Government Review of Uzbekistan: Towards Data-Driven Public Sector. OECD Publishing.
World Bank. Public Financial Management in the Digital Era: Strengthening Transparency and Accountability. Washington, D.C.
United Nations. E-Government Survey: Digital Government in the Decade of Action for Sustainable Development. UNDESA.
Ministry of Economy and Finance of the Republic of Uzbekistan. Public Financial Management Reform Report 2024. Tashkent.
Government of Uzbekistan. Digital Uzbekistan 2030 Strategy. Official Publication.
INTOSAI Development Initiative (IDI). Global SAI Accountability Initiative Report: Uzbekistan Chapter. Oslo.
Hood, C. The “New Public Management” in the 1980s: Variations on a Theme. Accounting, Organizations and Society.
IMF. Fiscal Transparency Handbook: Digital Approaches to Financial Oversight. International Monetary Fund.
PwC. The Future of Digital Audit: Trends in Public Sector Financial Control. Global Audit Insight Report.






Azerbaijan
Türkiye
Uzbekistan
Kazakhstan
Turkmenistan
Kyrgyzstan
Republic of Korea
Japan
India
United States of America
Kosovo