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CHANGES IN EMPLOYEE BENEFITS AND HUMAN RESOURCE MANAGEMENT IN ACCOUNTING SYSTEM OF THE REPUBLIC OF UZBEKISTAN

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Abstract: This paper examines the ongoing reforms in Uzbekistan’s accounting system, with a particular focus on employee benefits and human resource management. As Uzbekistan continues changing its national accounting system into an international framework, significant legislative and structural changes have been introduced that aim to enhance workforce conditions, promote fair compensation, and improve employee welfare. Additionally, compensation policies have been refined to promote fair labor practices. According to Uzbekistan’s employment laws, all workers, including minors and employees in hazardous industries, are entitled to regulated working hours. The Uzbekistan Labor Code also guarantees maternity leave for women, with state social insurance covering the associated benefits. This study employs data analysis and comparative evaluation of national and global statistics to assess the impact of these reforms. The findings suggest that Uzbekistan’s shift toward a modernized accounting and labor framework not only strengthens compliance with international standards but also enhances employee productivity and well-being. By fostering a more structured and transparent financial system, these reforms contribute to long-term economic stability and sustainable workforce development in the country.

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