O‘ZBEKISTON TIJORAT BANKLARINING ISLOMIY “DARCHA” OCHISHGA TAYYORLIGINI BAHOLASH: 100 BALLIK INTEGRALLASHGAN INDEKS METODIKASI
DOI:
https://doi.org/10.55439/INS/vol3_iss5/521##article.subject##:
islomiy bank, islomiy darcha, tayyorgarlik indeksi, shariat boshqaruvi, alohida hisob, litsenziyalash, bank riski, iste’molchilar huquqi.##article.abstract##
Maqolada O‘zbekiston tijorat banklarining islomiy “darcha” ochishga institutsional va operatsion tayyorligini baholash uchun 100 ballik integrallashgan indeks metodikasi taklif etiladi. Metodika 2026-yilda shakllangan milliy huquqiy talablar, Islomiy moliyaviy xizmatlar kengashi (IFSB), Islomiy moliya institutlari uchun buxgalteriya hisobi va audit tashkiloti (AAOIFI) hamda xorijiy nazorat amaliyotining qiyosiy kontent-tahliliga asoslangan. Indeks yettita blokni qamrab oladi: korporativ qaror va litsenziyalash, shariat boshqaruvi, alohida hisob va axborot tizimlari, mahsulotlar va biznes-reja, risklarni boshqarish, kadrlar salohiyati, mijozlarni himoya qilish. Umumiy ball yuqori bo‘lsa ham majburiy litsenziya talablaridan biri bajarilmagan holatda bankni “ishga tushirishga tayyor” deb baholashga yo‘l qo‘ymaydigan kritik mezonlar qoidasi ishlab chiqildi. Taklif etilgan indeks banklarga litsenziya arizasidan oldin bo‘shliqlarni aniqlash, ustuvor xarajatlarni rejalashtirish va tayyorgarlik dinamikasini kuzatish imkonini beradi.
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