Investments - as an Object of Internal Control

Authors

  • Ilxamov Shavkat Islamovich Doctor of economic sciences, professor
  • Raxmatullaeva Nargiza Nuriddinova Independent researcher of Tashkent State University of Economics

Keywords:

investments, investor, investment activity, investment project, investment object, investments in fixed assets, economic content of investments, internal control, internal control system, capital investments, financial investments, long-term investments, financial resources, monetary funds, property, securities, property rights.

Abstract

The article reveals the role of investments as an object of internal control, which examines the economic content of investments and their role in a market economy. Definitions of the economic content and nature of investments were investigated on the basis of legislation, as well as various opinions of economic scientists were analyzed. The basic principles and objects of investment are defined. The classification of investments is considered, which helps to increase the efficiency and reliability of reflecting information about investments for the management of the enterprise and making effective management decisions.

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Published

2025-02-27

Issue

Vol. 3 No. 2 (2025): American Journal of Science on Integration and Human Development (ISSN: 2993-2750)

Section

Articles