DAVLAT ULUSHI MAVJUD TRANSPORT KORXONALARIDA KORPORATIV BOSHQARUVNING MOLIYAVIY BARQARORLIKKA TAʼSIR ETUVCHI OMILLARI

DAVLAT ULUSHI MAVJUD TRANSPORT KORXONALARIDA KORPORATIV BOSHQARUVNING MOLIYAVIY BARQARORLIKKA TAʼSIR ETUVCHI OMILLARI

Авторы

  • Raxmatov Ziyodullo Nosirovich Toshkent davlat transport universiteti, “Korporativ boshqaruv” kafedrasi mudiri

Ключевые слова:

korporativ boshqaruv, davlat ishtirokidagi korxona, transport korxonasi, moliyaviy barqarorlik, Altman Z″-modeli, kapital tuzilmasi, kuzatuv kengashi, MHXS.

Аннотация

Maqolada davlat ulushi mavjud transport korxonalarida korporativ boshqaruv sifati va moliyaviy barqarorlik oʻrtasidagi bogʻliqlik oʻrganildi. Nazariy asos sifatida bankrotlikni bashorat qilish modellari, boshqaruv indekslari va kapital tuzilmasi nazariyasi umumlashtirilgan. “Uzbekistan Airways” AJning 2023-2024-yillarga oid MHXS boʻyicha konsolidatsiyalangan hisobotlari asosida kapital koeffitsiyenti, likvidlik, qarz yuklamasi va Altmanning rivojlanayotgan bozorlar uchun Z″-modeli hisoblandi. Tahlil daromadlilik va xususiy kapital tez surʼatda mustahkamlanganini, jamgʻarilgan zarar qisqarganini, aylanma kapital esa boshqaruv eʼtiborini talab etuvchi asosiy boʻgʻin ekanini koʻrsatdi. Integral Z″-koʻrsatkichning 0,91 dan 0,47 ga pasayishi deyarli toʻliq aylanma kapital omili hisobiga yuz bergani aniqlandi. Muallif institutsional omillar boshqaruv amaliyotlari orqali moliyaviy barqarorlikka taʼsir etishini tavsiflovchi uch pogʻonali omillar piramidasini taklif qildi. Kuzatuv kengashida moliyaviy barqarorlik qoʻmitasini tashkil etish, aylanma kapital meʼyorlarini korxona strategiyasiga kiritish va davlat oldidagi hisob-kitoblarni shartnomaviy asosga oʻtkazish boʻyicha takliflar asoslandi.

Библиографические ссылки

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Опубликован

2026-10-17

Как цитировать

DAVLAT ULUSHI MAVJUD TRANSPORT KORXONALARIDA KORPORATIV BOSHQARUVNING MOLIYAVIY BARQARORLIKKA TAʼSIR ETUVCHI OMILLARI. (2026). Научный журнал актуарных финансов и бухгалтерского учета, 6(10), 80-90. https://doi.org/10.55439/AFA/vol6_iss10/1534