Abdujalilova Dilnoz Abdusattorovna,

PhD student, Tashkent Institute of Finance

Tashkent, Uzbekistan

ORCID: 0009-0003-5169-4233

Abstract: As a result of the granting of financial independence to state institutions of higher education in our country, it is necessary to expand the sources of financing and improve the system of their accounting in order to ensure their financial stability. In such conditions, the main emphasis arises on the formation of funds of the payment-contract form of higher educational institutions, the need to form and develop the procedure for carrying out the accounting of each type of income and expenses of non-budgetary income. Improving the effectiveness of the reforms carried out in the higher education system, ensuring the financial stability of State Higher Educational Institutions, independently solving the issues of strengthening the material and technical base, providing financial independence, expanding the possibility of attracting funds to research activities and developing a competitive environment between higher educational institutions. The content of the state policy in the field of education in the Republic of Uzbekistan, on the basis of the study of the world experience, is to increase the development of education to the level of education of the most advanced foreign countries of the upper stages. In this article, non-budgetary resources in higher education institutions are mainly covered by the procedure for the implementation of the accounting system for funds of the form of a payment contract, the recognition of income and expenses, as well as what aspects should be considered mainly when calculating their financial result in pirivard that is, it is envisaged to achieve high efficiency in ensuring the financial stability In order to achieve the goal of writing the article, a number of legal, scientific statistical and practical sources were studied and analyzed. From foreign countries, the experience of a European country, in particular Latvia, was compared and analyzed. As a result, in the Latvian training system, a European institution of Higher Education, conclusions and scientific proposals were formed on the formation of a business plan and its implementation, the development of criteria for accounting of funds of the form of a payment contract, the correct formation of indicators of income and expenses for achieving financial results established in the business plan.

Keywords: business plan, bollogna process, accounting, funds of the state budget, financial statements, funds of the payment and contract form.

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