OTMLARDA MOLIYAVIY BARQARORLIKNI BAHOLASHNING INTEGRATSIYALASHGAN YONDASHUVI: KO‘RSATKICHLAR, STRESS-TEST VA BOSHQARUV TRIGGERLARI
Abstract
maqolada oliy ta’lim muassasalari (OTM) moliyaviy barqarorligini baholash uchun integratsiyalashgan metod taklif etiladi. Yondashuv IPSAS 1/2 hisobotlariga tayangan holda CFI (Primary Reserve, Viability, RONA, NORR) ko‘rsatkichlarini, likvidlik indikatorlari (Days Cash on Hand) hamda ssenariy–stress-testlarni bir tizimda uyg‘unlashtiradi. Ushbu panel “yashil–sariq–qizil” signal zonalari orqali investitsiyalar tezligini, qarz siyosatini va operatsion samaradorlik choralarini boshqaruv darajasidagi qarorlarga aylantiradi. Sektoriyal benchmarking (OECD) bilan birga choraklik monitoring va yillik byudjet sikliga tikilganda, metodika qarorlarni tezkor va ishonchli qiladi (IPSASB, 2013; KPMG, 2010; OECD, 2023; World Bank, 2024).
References
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