TRANSFORMING BUDGET CONTROL INTO A RESULT-ORIENTED PUBLIC FINANCIAL MANAGEMENT MECHANISM

Abstract

This thesis examines the transformation of budget control from a traditional inspection-based function into a result-oriented public financial management mechanism. In modern governance, the effectiveness of budget control should not be measured only by the number of detected violations or recovered funds. Instead, it should be evaluated through its ability to prevent fiscal risks, improve expenditure efficiency, ensure transparency, and strengthen public accountability. The study argues that budget control must be integrated with performance audit, digital monitoring, risk-based analysis, and public oversight. The case of Uzbekistan demonstrates that recent reforms in state financial control create an institutional basis for moving toward a more analytical and result-oriented model of budget oversight. The thesis concludes that the modernization of budget control requires not only legal reforms but also methodological, technological, and institutional transformation.