Publication Details
Abstract
This article examines the theoretical and methodological foundations for improving the analysis of financial statements in budget organizations. It analyzes ways to enhance the efficiency of the public financial management system, ensure the transparency and reliability of reporting, and align financial reporting practices with International Public Sector Accounting Standards (IPSAS). The study identifies existing problems in the reporting system of budget organizations, including deficiencies in the completeness and timely submission of data, and develops scientifically grounded proposals for addressing them. In addition, the article considers the significance and forms of financial statement analysis and demonstrates, from a practical perspective, how such analysis supports the targeted use of funds, improves efficiency, strengthens financial control, and enhances managerial decision-making in budget organizations.