Akkreditiv hisob-kitobning afzalliklari: xorijiy tajriba asosida
Keywords:
hisob-kitoblar, akkreditiv, shartnoma, SWIFT, to`lovga qobilyat, nadq pul, naqdsiz pul.Abstract
Ushbu maqolada hisob-kitoblarning eng qulay va ishonchlisi hisoblangan akkreditiv bo`yicha hisob-kitob qilishning o`ziga xos xususiylatlari, ushbu usulda hisob-kitobning afzallik va kamchiliklari bayon etilgan. Ma`lumki, respublikamizda faoliyat yuritayotgan banklarning rolini oshirish uchun hukumat tomonidan bir qator qonun hujjatlar tasdiqlanmoqda, jumladan, “O‘zbekiston Respublikasida naqd pulsiz hisob-kitoblar to‘g‘risidagi nizomni tasdiqlash haqida” ( O`zbekiston Respublikasi Markaziy banki boshqaruvining qarori, 13.04.2020 yilda ro`yixatdan o`tgan, ro`yixat raqmi 3229)gi qonuning o`zi bunga yaqqol misol. Xo’jalik yurituvchi subyektlarning har biri bank xizmatini chetlab o’tib faoliyat ko’rsata olmaydi, ya’ni o’zaro hisob-kitoblarini amalga oshirishda bank yordamisiz faoliyatini yakunlay olmaydi. Shu sababli bankni faoliyatini, uning erkinligini oshirish maqsadida hukumat tomonidan katta e’tibor berilmoqda. Chunki bank tizimida o’tkazilayotgan islohotlar moliyaviy banklarning, balki butun iqtisodiyotning barqarorligini ta’minlashga asos bo’ladi. Bank islohotlari respublikamiz iqtisodiyotining rivojlanishiga asos bo’ladi. Ayni davrida, respublikamiz bank tizimi barqaror bo’lib, buni xalqaro reyting kompaniyalari ham e’tirof etmoqda.
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