OLIY TA’LIM MUASSASALARIDA (OTM) MOLIYAVIY HOLATNI BAHOLASH: MAZMUNI VA USULLARI
Keywords:
oliy ta’lim moliyasi, moliyaviy barqarorlik, CFI, IPSAS, likvidlik, qarz boshqaruvi, stress-test.Abstract
Maqolada OTMlarning moliyaviy barqarorligi va xavfga chidamliligini baholashning nazariy-amaliy asoslari yoritiladi. Baholash tizimi sifatida xalqaro standartlar (IPSAS), sektor bo‘yicha ko‘rsatkichlar hamda oliy ta’lim uchun maxsus ishlab chiqilgan “Composite Financial Index (CFI)” yondashuvi integratsiyalangan. Taklif etilgan metodika to‘rt asosiy nisbat (Primary Reserve, Viability, Return on Net Assets, Net Operating Revenues), naqd oqim barqarorligi (Days Cash on Hand), qarz yuklamasi va ssenariy/stress-testlar bilan qo‘shib baholashni nazarda tutadi. Natijalar OTMlar uchun tezkor (operatsion), o‘rta muddatli (moliyaviy strategiya) va uzoq muddatli (investitsion siyosat) darajalarda qaror qabul qilishga xizmat qiladi.
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