Abxaziyan\u0131n N\u0259zar\u0259t Palatas\u0131 \u00f6z\u00fcn\u00fcn illik hesabat\u0131n\u0131 a\u00e7\u0131qlay\u0131b. S\u0259n\u0259dd\u0259 t\u0259dqiq olunan d\u00f6vr kimi 2015-ci ilin g\u00f6st\u0259rilm\u0259sin\u0259 baxmayaraq, real auditin h\u0259min vaxt k\u0259siyinin \u00e7\u0259r\u00e7iv\u0259l\u0259rind\u0259n \u00e7\u0131xmas\u0131 ayd\u0131n g\u00f6r\u00fcn\u00fcr. Faktiki olaraq, s\u00f6hb\u0259t son be\u015f ild\u0259n gedir.<\/p>\n
Bu s\u0259n\u0259di detall\u0131 t\u0259hlil etm\u0259y\u0259c\u0259m, \u00e7\u00fcnki \u00e7ox b\u00f6y\u00fck \u00a0v\u0259 h\u0259rt\u0259r\u0259flidir. Onun bir aspektin\u0259 diqq\u0259t yetir\u0259c\u0259m.\u00a0<\/span><\/p>\n Bu hiss\u0259s\u0259d\u0259 b\u00fcdc\u0259 v\u0259saitl\u0259rinin qanunauy\u011fun \u015f\u0259kild\u0259 x\u0259rcl\u0259nm\u0259sin\u0259 n\u0259zar\u0259t ed\u0259n d\u00f6vl\u0259t qurumu n\u00f6vb\u0259ti d\u0259f\u0259 he\u00e7 d\u0259 xo\u015f olmayan n\u0259tic\u0259y\u0259 g\u0259lir: d\u00f6vl\u0259t\u0259 m\u0259xsus olan m\u00fc\u0259ssis\u0259l\u0259rin f\u0259aliyy\u0259ti s\u0259m\u0259r\u0259li deyil.<\/span><\/p>\n B\u00fct\u00fcn bu d\u00f6vl\u0259t\u0259 m\u0259xsus olan unitar idar\u0259l\u0259r\u0259 b\u00fcdc\u0259d\u0259n milyonlarla pulun x\u0259rcl\u0259nm\u0259si bir t\u0259r\u0259f\u0259 hava vuran adi tozsoran\u0131n i\u015f prinsipini xat\u0131rlad\u0131r.\u00a0 He\u00e7 bir faydal\u0131 i\u015f \u0259msal\u0131 yoxdur.<\/span><\/p>\n Ax\u0131 m\u00fc\u0259ssis\u0259y\u0259 qoyulan v\u0259saitin miqdar\u0131n\u0131 bil\u0259-bil\u0259 v\u0259 h\u0259min biznesin real h\u0259cml\u0259ri bar\u0259d\u0259 m\u0259lumat\u0131n ola-ola, buxalter hesabatlar\u0131nda qeyd olunan c\u00fczi g\u0259liri b\u00f6y\u00fck nailiyy\u0259t kimi q\u0259bul etm\u0259k m\u00fcmk\u00fcn deyil.<\/span><\/p>\n N\u0259zar\u0259t Palatas\u0131n\u0131n hesabat\u0131 konkret sah\u0259 \u00fczr\u0259 n\u0259tic\u0259 \u00e7\u0131xar\u0131r \u2013 qeyd edir ki, Kurort v\u0259 Turizm Nazirliyin\u0259 tabe olan b\u00fct\u00fcn s\u0259yah\u0259t v\u0259 ekskursiya b\u00fcrolar\u0131n\u0131n i\u015fi s\u0259m\u0259r\u0259li deyil. Amma bu r\u0259y d\u0259 dem\u0259k olar ki, h\u0259r bir d\u00f6vl\u0259t m\u00fc\u0259ssis\u0259si \u00fc\u00e7\u00fcn tam universald\u0131r. \u00a0<\/span><\/p>\n T\u0259\u0259ss\u00fcf ki, Abxaziya reall\u0131\u011f\u0131nda d\u00f6vl\u0259t m\u00fc\u0259ssis\u0259l\u0259rinin funksiyalar\u0131 adi g\u0259lir m\u0259nb\u0259yi kimi istifad\u0259 edilir. B\u00f6y\u00fck r\u0259hb\u0259rl\u0259r t\u0259r\u0259find\u0259n himay\u0259 olunan direktor ad\u0259t\u0259n qohumlardan biri olur. O da m\u00fc\u0259ssis\u0259nin f\u0259aliyy\u0259tini \u00a0m\u0259ntiqd\u0259n uzaq olan, he\u00e7 bir iqtisadi qanunlara tabe olmayan n\u0259tic\u0259y\u0259 g\u0259tirib \u00e7\u0131xar\u0131r. O, m\u00fcflis edir, h\u0259yas\u0131zcas\u0131na ya da sakitc\u0259 qar\u0259t edir, amma he\u00e7 vaxt a\u011fl\u0131ndan bel\u0259 ke\u00e7irmir ki, b\u00fcdc\u0259y\u0259 qanuni dividentl\u0259rini ver\u0259 bil\u0259r.<\/span><\/p>\n \u00d6z\u0259l m\u00fc\u0259ssis\u0259nin i\u015f\u0259 g\u00f6t\u00fcr\u00fcl\u0259n meneceri onun d\u00f6vl\u0259t m\u00fc\u0259ssis\u0259sind\u0259ki orta statistik h\u0259mkar\u0131n\u0131n etdikl\u0259rinin onda birini bel\u0259 ets\u0259ydi tez-gec \u015firk\u0259t sahibinin qar\u015f\u0131s\u0131na qoydu\u011fu c\u0259rim\u0259ni m\u00fctl\u0259q \u00f6d\u0259m\u0259li olacaqd\u0131r: evini, ma\u015f\u0131n\u0131, xan\u0131m\u0131n\u0131n da\u015f-qa\u015f\u0131n\u0131 satmaqla v\u0259 ya faiz\u0259 pul g\u00f6t\u00fcrm\u0259kl\u0259. Ya da Abxaziyadan qa\u00e7mal\u0131 idi. Amma orada da onu tap\u0131b, borcu qaytarma\u011fa m\u0259cbur ed\u0259c\u0259kl\u0259r. M\u00fctl\u0259q bel\u0259 olacaq. \u00a0\u00a0\u00a0<\/span><\/p>\n D\u00f6vl\u0259t m\u00fc\u0259siss\u0259sinin direktoru olmaq is\u0259 tamam ba\u015fqa m\u0259s\u0259l\u0259dir. M\u00fc\u0259siss\u0259d\u0259 n\u0259 ist\u0259yirs\u0259n el\u0259, he\u00e7 kim s\u0259n\u0259 bir s\u00f6z dem\u0259y\u0259c\u0259k. \u00c7\u00fcnki bizim abxaz t\u0259f\u0259kk\u00fcr\u00fcm\u00fczd\u0259 art\u0131q \u00e7oxdand\u0131r ki, bel\u0259 bir fikir formala\u015f\u0131b ki, d\u00f6vl\u0259t m\u00fclkiyy\u0259ti tozun i\u00e7ind\u0259 d\u00fc\u015f\u00fcb qalan laz\u0131ms\u0131z bir \u015feydir, kim onu \u00a0birinci g\u00f6t\u00fcrs\u0259. o da \u0259sas sahibi olur. O da \u00f6z\u00fc \u00f6z\u00fcn\u00fcn a\u011fas\u0131d\u0131r.<\/span><\/p>\n Yeri g\u0259lmi\u015fk\u0259n, bundan z\u0259r\u0259r\u00e7\u0259k\u0259n d\u00f6vl\u0259tin \u00f6z\u00fc d\u0259 bu m\u0259s\u0259l\u0259d\u0259 dey\u0259s\u0259n, \u00f6z v\u0259t\u0259nda\u015flar\u0131 il\u0259 h\u0259mr\u0259ydir. O da h\u0259min m\u00fc\u0259siss\u0259l\u0259ri he\u00e7 d\u0259 \u00f6z\u00fcn\u00fcnk\u00fc\u00a0 saym\u0131r. \u018fks halda anlamaq m\u00fcmk\u00fcn deyil ki, niy\u0259 bizim cinay\u0259t m\u0259c\u0259ll\u0259sind\u0259 d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n v\u0259 b\u00fcdc\u0259 v\u0259saitinin s\u0259m\u0259r\u0259siz istifad\u0259sin\u0259 g\u00f6r\u0259 he\u00e7 bir c\u0259za n\u0259z\u0259rd\u0259 tutulmay\u0131b. H\u0259bs etm\u0259k n\u0259dir, h\u0259tta z\u0259r\u0259ri \u00f6d\u0259m\u0259k bel\u0259 h\u0259ll olunmaz problem olaraq qal\u0131r..<\/span><\/p>\n Ax\u0131 s\u00f6hb\u0259t he\u00e7 d\u0259 t\u0259kc\u0259 m\u00fc\u0259ssis\u0259l\u0259rd\u0259n deyil, h\u0259m d\u0259\u00a0 Abxaziyada r\u0259smi olaraq\u00a0 al\u0131n\u0131b sat\u0131la bilm\u0259y\u0259n torpaqdan gedir, \u0259slind\u0259 is\u0259 h\u0259r \u015fey \u00e7oxdan b\u00f6l\u00fcn\u00fcb, bir hiss\u0259si sat\u0131l\u0131b, bir hiss\u0259si d\u0259 al\u0131c\u0131s\u0131n\u0131 g\u00f6zl\u0259yir.<\/span><\/p>\n D\u00f6vl\u0259t v\u0259 \u00fcmumxalq m\u00fclkiyy\u0259tin\u0259 m\u00fcnasib\u0259t \u0259sasl\u0131 \u015f\u0259kild\u0259 d\u0259yi\u015fm\u0259y\u0259n\u0259 q\u0259d\u0259r d\u0259 bizi g\u0259l\u0259c\u0259kd\u0259 yax\u015f\u0131 he\u00e7 n\u0259 g\u00f6zl\u0259mir. Ancaq ayr\u0131-ayr\u0131 insan qruplar\u0131 vaxta\u015f\u0131r\u0131 v\u0259t\u0259np\u0259rv\u0259rlik \u015f\u00fcarlar\u0131 il\u0259 mitinql\u0259r t\u0259\u015fkil ed\u0259c\u0259k, vaxta\u015f\u0131r\u0131 olaraq bu sahibsiz qalan d\u00f6vl\u0259t m\u00fclkiyy\u0259tini \u00f6z n\u0259zar\u0259ti alt\u0131na alacaq v\u0259 dem\u0259li ayr\u0131-ayr\u0131 s\u00fclal\u0259l\u0259rd\u0259 kommunist rifah\u0131n\u0131n qurulmas\u0131na nail olacaqlar.<\/span><\/p>\n Bu da o vaxta q\u0259d\u0259r davam ed\u0259c\u0259k ki, biz \u00f6lk\u0259nin \u00f6z\u00fcn\u00fc bu \u201ceffektiv\u201d metodlar\u0131n i\u00e7ind\u0259 tamamil\u0259 \u0259ridib bitirm\u0259y\u0259c\u0259yik. \u00a0\u00a0\u00a0<\/span><\/p>\n M\u0259qal\u0259d\u0259 bildiril\u0259n fikirl\u0259r m\u00fc\u0259llifin n\u00f6qteyi-n\u0259z\u0259rini \u0259ks etdirir v\u0259 redaksiyan\u0131n m\u00f6vqeyi il\u0259 \u00fcst-\u00fcst\u0259 d\u00fc\u015fm\u0259y\u0259 bil\u0259r<\/span><\/strong><\/span><\/p>\n D\u0259rc olunub: 26.12.2016<\/span><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":" Abxaziyada harada c\u0259zas\u0131z o\u011furluq etm\u0259k olar?<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12,22,2,5],"tags":[],"formation":[],"post-author":[3613],"topic":[],"tooltip":[],"city":[],"class_list":["post-4426","post","type-post","status-publish","format-standard","hentry","category-abxaziya","category-iqtisadiyyat","category-cografiya","category-siyast","post-author-inal-xasiq"],"acf":[],"yoast_head":"\n