Nazorati moliyavi

Nazorati moliyavi, taftishi rioyai nizomi moliyavii davlati az tarafi korkhona, muassisa va tashkilothoi sotsialisti, durust va samarabakhsh istifoda burdani vo­sitahoi moddiyu puli. Chuai tarkibi va sohai makhsusgardondashudai nazorati davlati. Vazifahoi asosii Nazorati moliyavi: taftishi tartib dodan va ijroi planhoi moliyavii korkhonaho, tashkilotho va sohahoi khojagpi khalq, az tarafi onho sari vaqt va purra ijro kardani uhdadorihoi moliyavii davlati oid ba pardokhti byujet, oid ba kredithoi Banki dav­lati va Banki sokhtmon, taftishi uh­dadorihoi tarafayni korkhonahoi sotsialisti va tashkilotho muvofiqi sohibukitob va pardokht, rioyai intizomi moliyavi va rejimi sarfakori dar kharji vositahoi moddiyu puli, taftishi muhofizati molikiyati sotsialisti. Dar jamiyati sotsi­alisti Nazorati moliyavi ba manfiati mehnatkashon khiamat mekunad. Nazorati moliyavi yake az jihathoi tashkili iqtisodii istehsolot ast, ki istehsolot, joygironi, istifodai tamomi mahsuloti jamiyati va daromadi milliro dar hamai sohahoi khojagii khalq nazorat mekunad.

Nazorati moliyavi dar muhiti istehsoli va gayriistehsoli, yane dar tamomi marhalahoi plankashi va ijroi plan tatbiq karda meshavad. Nazorati moliyavi peshaki, jori va minbada meshavad. Nazorati moliyavii peshakiro pesh az guzaronidani amaliyoti davlati dar marhalai plankashii moliyavi ba amal mebarorand. Nazorati moliyavii j o r i yo nazora­ti operativi har ruz tavassuti or­ganhoi moliyavi, banki va davlati dar prosessi ijroi byujet, planhoi moliyavi va smetaho bo rohi tahlili hisoboti davri, guzaronidani taftishu tadqiqot amali megardad. Nazorati moliyavii minbada, ki badi akamayoti moliyavi guzaronda meshavad, taftishoti hujjati (plani va gay- riplani, idoravi va gayriidoravi, umumi va intikhobi, kompleksiyu so­havi va gayra) va taftishi faoliyati moliyavii davlatiro peshbini meku­nad.

Asosi obektivii Nazoarti moliyavi hiso­bukitob meboshad. Vazifai Nazorati moliyaviro organhoi olii hokimiyati davlati va rohbariyati ITTIHODI ShURAVI, respublikahoi ittifoqi va avtonomi, sovethoi mahally dar prosessi muhokima va tasdiqi loihahoi byujet va hisobot, ki onro Soveti Vazironi ITTIHODI ShURAVI, respublikahoi avtonomiyu ittifoqi, komitethoi ijroiyai sovethoi ma- halli peshnihod mekunand, ijro menamoyand. Nazorati moliyaviro Komiteti nazora­ti khalqii ITTIHODI ShURAVI, Vazorati molili ITTIHODI ShURAVI, Banki davlatii ITTIHODI ShURAVI va Ban­ki sokhtmoni ITTIHODI ShURAVI va organhoi ma­hallii onho meguzaronand. Nazorati moliyavii dokhili idoraviro vazoratu idorahoi ITTIHODI ShURAVI, respublikahoi ittifoqiyu av­tonomi, upravleniyayu shubahoi ko­mitethoi ijroiya, sovethoi mahalli ba uhda dorand, dar korkhonaho, muassisaho va tashkilotho vazifai Nazorati moliyaviro sarbukhgalterho, korkunoni moliyavi va digaron ado mekunand.

Ad.: Lenin V. I., Davlat  va revo­lyutsiya, As., ch. 25; hamon muall., Va- zifahoi navbatii Hokimiyati Soveti, As., ch- 27; Kam boshadu khub boshad. As., j. 33.