{"id":22616,"date":"2026-04-22T11:35:48","date_gmt":"2026-04-22T07:35:48","guid":{"rendered":"https:\/\/duzgun.az\/?p=22616"},"modified":"2026-04-22T12:32:18","modified_gmt":"2026-04-22T08:32:18","slug":"hesablama-palatasi-s%c9%99hiyy%c9%99-sektorunda-noqsanlar-askarladi","status":"publish","type":"post","link":"https:\/\/duzgun.az\/?p=22616","title":{"rendered":"Hesablama Palatas\u0131 s\u0259hiyy\u0259 sektorunda n\u00f6qsanlar a\u015fkarlad\u0131"},"content":{"rendered":"<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\"><strong>D\u00fczg\u00fcn.az x\u0259b\u0259r verir ki, <\/strong>Hesablama Palatas\u0131n\u0131n 2025-ci il \u00fczr\u0259 \u0130\u015f Plan\u0131na \u0259sas\u0259n h\u0259yata ke\u00e7irdiyi k\u0259nar d\u00f6vl\u0259t maliyy\u0259 n\u0259zar\u0259ti (KDMN) t\u0259dbirl\u0259ri \u00e7\u0259r\u00e7iv\u0259sind\u0259 s\u0259hiyy\u0259 sektorunda bir s\u0131ra ciddi maliyy\u0259 v\u0259 idar\u0259etm\u0259 n\u00f6qsanlar\u0131 a\u015fkarlan\u0131b.<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\">Bu bar\u0259d\u0259 Hesablama Palatas\u0131n\u0131n &#8220;D\u00f6vl\u0259t auditi&#8221; b\u00fclletenind\u0259 bildirilir.<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\">S\u0259n\u0259d\u0259 \u0259sas\u0259n, apar\u0131lan yoxlamalar zaman\u0131 \u0130cbari Tibbi S\u0131\u011forta Fondunun (\u0130TSF) g\u0259lir v\u0259 x\u0259rc g\u00f6st\u0259ricil\u0259rinin b\u0259zi hallarda d\u00fczg\u00fcn \u0259ks etdirilm\u0259diyi m\u00fc\u0259yy\u0259n edilib. Bel\u0259 ki, g\u0259lirl\u0259rin icras\u0131 il\u0259 ba\u011fl\u0131 g\u00f6st\u0259ricil\u0259rin tam n\u0259z\u0259r\u0259 al\u0131nmamas\u0131, \u0259vv\u0259lki ill\u0259r\u0259 dair x\u0259rcl\u0259rin v\u0259 \u00f6hd\u0259likl\u0259rin d\u00fczg\u00fcn tan\u0131nmamas\u0131 Milli M\u0259clis\u0259 t\u0259qdim edil\u0259n b\u00fcdc\u0259 icras\u0131 hesabatlar\u0131nda t\u0259hrifl\u0259r\u0259 s\u0259b\u0259b olub.<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\">Auditin n\u0259tic\u0259l\u0259rin\u0259 g\u00f6r\u0259, Tibbi \u018frazi B\u00f6lm\u0259l\u0259rini \u0130dar\u0259etm\u0259 Birliyinin (T\u018fB\u0130B) tabeliyind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n tibb m\u00fc\u0259ssis\u0259l\u0259rinin maliyy\u0259l\u0259\u015fm\u0259 mexanizmi d\u0259 s\u0131\u011forta prinsipl\u0259rin\u0259 tam uy\u011fun qurulmay\u0131b. M\u00f6vcud sistemin \u0259sas\u0259n saxlanma x\u0259rcl\u0259rin\u0259 y\u00f6n\u0259ldiyi qeyd olunur.<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\">Eyni zamanda, d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n \u0259halinin s\u0131\u011fortalanmas\u0131na ayr\u0131lan v\u0259saitl\u0259rin proqnozla\u015fd\u0131r\u0131lmas\u0131 zaman\u0131 \u0259hali say\u0131n\u0131n r\u0259smi statistik g\u00f6st\u0259ricil\u0259rl\u0259 uy\u011fun g\u0259lm\u0259diyi, b\u0259zi hallarda eyni kateqoriyadan olan \u015f\u0259xsl\u0259rin bir ne\u00e7\u0259 m\u0259nb\u0259 hesab\u0131na s\u0131\u011fortalanmas\u0131n\u0131n n\u0259z\u0259rd\u0259 tutuldu\u011fu a\u015fkarlan\u0131b. Bu is\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u0259lav\u0259 maliyy\u0259 y\u00fck\u00fc yaradaraq \u0130TSF-in qal\u0131q v\u0259saitl\u0259rinin artmas\u0131na s\u0259b\u0259b olub.<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\">Hesabatda h\u0259m\u00e7inin qeyd edilir ki, idar\u0259etm\u0259 x\u0259rcl\u0259ri il\u0259 ba\u011fl\u0131 h\u00fcquqi \u00e7\u0259r\u00e7iv\u0259nin tam formala\u015fmamas\u0131, bu x\u0259rcl\u0259rin yuxar\u0131 h\u0259ddinin m\u00fc\u0259yy\u0259n edilm\u0259m\u0259si v\u0259 m\u00fcxt\u0259lif x\u0259rc istiqam\u0259tl\u0259rind\u0259 par\u00e7alanaraq g\u00f6st\u0259rilm\u0259si inzibati x\u0259rcl\u0259rin art\u0131m\u0131na g\u0259tirib \u00e7\u0131xar\u0131b. T\u018fB\u0130B t\u0259r\u0259find\u0259n yarad\u0131lan h\u00fcquqi \u015f\u0259xsl\u0259rin say\u0131n\u0131n \u00e7oxalmas\u0131 da bu tendensiyan\u0131 g\u00fccl\u0259ndirib.<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\">Audit zaman\u0131 m\u00fc\u0259yy\u0259n edilib ki, adamba\u015f\u0131na d\u00fc\u015f\u0259n icbari tibbi s\u0131\u011forta haqq\u0131n\u0131n t\u0259rkibin\u0259 daxil edil\u0259n x\u0259rcl\u0259r h\u0259r hans\u0131 h\u00fcquqi v\u0259 ya metodoloji s\u0259n\u0259dl\u0259 \u0259sasland\u0131r\u0131lmay\u0131b. Bununla yana\u015f\u0131, s\u0131\u011forta haqq\u0131, s\u0131\u011forta m\u0259bl\u0259\u011fi v\u0259 tibbi xidm\u0259tl\u0259rin tarifl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si \u00fczr\u0259 ayd\u0131n v\u0259 \u0259sasland\u0131r\u0131lm\u0131\u015f mexanizml\u0259r formala\u015fd\u0131r\u0131lmay\u0131b ki, bu da tarifl\u0259rl\u0259 x\u0259rcl\u0259r aras\u0131nda uy\u011funsuzluq riskl\u0259ri yarad\u0131r.<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\">Bundan ba\u015fqa, d\u00f6vl\u0259t proqramlar\u0131 \u00e7\u0259r\u00e7iv\u0259sind\u0259 h\u0259yata ke\u00e7iril\u0259n sat\u0131nalmalarda ehtiyac v\u0259 t\u0259l\u0259bat g\u00f6st\u0259ricil\u0259rinin d\u00fczg\u00fcn m\u00fc\u0259yy\u0259n edilm\u0259diyi, b\u0259zi hallarda al\u0131nm\u0131\u015f tibbi m\u0259hsullar\u0131n ehtiyac sahibl\u0259rin\u0259 \u00e7atd\u0131r\u0131lmad\u0131\u011f\u0131 qeyd olunub. Bu is\u0259 s\u0259hiyy\u0259 xidm\u0259tl\u0259rin\u0259 \u0259l\u00e7atanl\u0131\u011f\u0131n m\u0259hdudla\u015fmas\u0131na s\u0259b\u0259b olub.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00fczg\u00fcn.az x\u0259b\u0259r verir ki, Hesablama Palatas\u0131n\u0131n 2025-ci il \u00fczr\u0259 \u0130\u015f Plan\u0131na \u0259sas\u0259n h\u0259yata ke\u00e7irdiyi k\u0259nar d\u00f6vl\u0259t maliyy\u0259 n\u0259zar\u0259ti<\/p>\n","protected":false},"author":2,"featured_media":22617,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,1],"tags":[],"class_list":["post-22616","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gundm","category-esas"],"_links":{"self":[{"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts\/22616","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=22616"}],"version-history":[{"count":1,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts\/22616\/revisions"}],"predecessor-version":[{"id":22618,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts\/22616\/revisions\/22618"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/media\/22617"}],"wp:attachment":[{"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=22616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}