Planhoi moliyai

Planhoi moliyai dar SSSR, plankhoest, ki daromadi pulii davlat, korkhona, tashkilotho va shakli gunkunii onho, inchunin tartibi istifoda az onhoro ifoda mekunad. Plan dar asosi planhoi perspektivi va jorii khojagii khalq tartib doda meshavad. Dar Plan nishondihandahoi gunoguni naturalii dar planhoi khojagii khalq mavjuda bo pul ifoda megardand va nishondihandahoi is- tehsoloti jamiyati muqoisa karda meshavand. Plan ba ijroi planhoi khojagii khalq musoidat mekunad, zakhirahoi dokhili va tanosubi khojagii khalqro muayyan menamoyad va baroi ba onho rioya namudan kumak merasonad. Plan ba 3 guruh: individuali, umumi va markazonidashuda judo meshavad.

Ba planhoi moliyai indi­viduali baze shakhsoni yuridiki, balansi daromad va kharojoti tashkilotu korkhona, planhoi moliyai tashkilothoi kolkhoziyu kooperativi va smetahoi muassisahoi gayriistehsoli (maorif, tandurusti) dokhil meshavand. Dar balansi daromad va kharojot mablagi daromad va kharj, dar smeta boshad, faqat kharojoti dar plan peshbinishuda nishon doda meshavad. Ba planhoi moliyai umumi balans va smetai daromad va kharojoti tashkilothoi nombarshuda dokhil meshavad.

Dar in hujjatho daromad va kharojoti tashkilothoi mazkur va Plan hamai digar tashkilot va korkhonahoi ba onho vobasta nishon doda meshavad. Planhoi mo­liyai markazonidashuda dar miqyosi rayon, viloyat, respublika va mamlakat tartib doda meshavad. Dar chunin planho byujeti davlati, sugurtai ijtimoi va planhoi mo­liyai umumii khojagii khalq dokhil meshavad. Planhoi moliyai umumii khojagii khalq hamai nishondihandahoi muhimi Planro dar bar megirad. Ijroi planhoi khojagii khalq sharti muhimi ijroi Plan buda, dar navbati khud ijroi Plan ba ijroi nishondihandahoi khojagii khalq tasiri kalon merasonad.