Abstract
In a market economy, everyone, as far as possible, tries to use the available funds efficiently. This is a separate derived individual, family, enterprise, etc. will be affected. However, despite this, life observations and scientific research have shown that this problem becomes more and more complex as it goes from bottom to top. In particular, one of such difficult problems is the issue of effective use of funds within the framework of local budgets. However, in our opinion, there is a certain paradox here. This is due to the fact that countries operating in market relations and in civilized countries of the world (USA, Canada, Germany, Great Britain, France, Austria, Holland, Italy, Japan, South Korea, etc.)).g.) this problem is already successfully resolved. Nobody doubts that the funds allocated from local budgets in these countries are spent efficiently. This is evidenced by the fact that the real situation exists there. But if we talk about the efficiency of spending funds in the accounts of local budgets in Uzbekistan, then, unfortunately, this cannot be said.
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