Issues of Improving The Accounting of Debitors and Creditors In State Medical Institutions

This study explores the challenges and prospects of improving the accounting of receivables and payables in state medical institutions in Uzbekistan. Despite recent reforms in the healthcare sector aimed at enhancing transparency and efficiency, deficiencies persist in how financial transactions—especially receivables and payables—are managed and reported. A noticeable gap in current research is the limited attention paid to the structure and integration of the “Report on Accounts Receivable and Payable,” which affects financial accuracy and decision-making in public health institutions. To address this, the research employs a systematic and comparative analysis methodology, supported by theoretical frameworks and financial assessment tools. The findings indicate that most state medical institutions lack a unified and automated structure for managing receivables and payables, resulting in inconsistent data, reporting delays, and limited accountability. A key result of this study is the proposal to integrate the invoice.uzasbo.uz application into the uzasbo.uz platform, allowing for real-time data exchange and improved reporting accuracy. This integration, alongside enhanced coordination of financial operations and internal audits, is expected to bolster financial discipline and optimize the use of both budgetary and extra-budgetary resources. The implications of this study highlight the need for systemic digital reform in accounting practices within healthcare, ensuring that institutions are better equipped for financial planning, monitoring, and compliance. These improvements can contribute to more transparent governance and resource allocation in Uzbekistan’s healthcare sector.