MOLIYAVIY MUSTAQILLIK VAKOLATLARIDAN FOYDALANISHNING STRATEGIK NATIJADORLIGIGA TA’SIR ETUVCHI OMILLAR, CHEKLOVLAR VA BOSHQARUV RISKLARINI KOMPLEKS BAHOLASH
Abstract
Maqolada davlat oliy ta’lim tashkilotlarida moliyaviy mustaqillik vakolatlaridan foydalanishning strategik natijadorligiga ta’sir etuvchi omillar, institutsional cheklovlar va boshqaruv risklari kompleks baholanadi. ISO 31000, COSO ERM va IIA Three Lines tamoyillari asosida risklar tizimlashtirilib, qoldiq risk koeffitsienti, Kompleks Risk Indeksi (CRI) hamda riskga moslashtirilgan Strategic Effectiveness Potential (SEP) modeli taklif etiladi. Yondashuv moliyaviy avtonomiyani vakolat hajmi emas, boshqaruv qobiliyati va risklar bilan uyg‘unlashgan strategik potensial sifatida baholashga xizmat qiladi.
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