Introduction
Socio-economic situation in Russian Federation sets the task of developing new approaches to the formation of resource support for educational institutions. In practice, the majority of municipalities alone cannot cope with their obligations to finance a general education school. These circumstances require a serious revision and changes in the elements of the existing financial mechanism of the sphere general education, principles of financing, improving the practice of financial management and formation new system multichannel financing of educational institutions. Previously, the financing of the education system was based on the ideology of the state, which recognized only the distribution mechanism financial resources country to the needs of the state to perform its basic socio-economic functions.
Changing the role of the state in the distribution of financial resources, the direction of existing cash flows at the level of general education institutions, they will help to avoid a crisis in the system, increase the efficiency of the distribution of financial resources between various general education institutions, which will make general education more accessible and of high quality.
At the moment, in our opinion, there is no clearly formulated concept of creating a mechanism for financing general education institutions and managing it, there are many conflicts in legislative framework. The insufficient development of the theoretical and methodological aspects of the issue under consideration determines the relevance of this topic.
1 . Financial aspects modernization of education in the Russian Federation
1.1 Funding mechanism for the general education system: essence and specifics
The economics of education as a special branch of economic knowledge took shape only by the end of the 1960s. Just by this time economic issues development of education were in the field of close attention of the ruling and business circles, since in these years education begins to act as one of the key factors in the long-term economic growth And social modernization society.
Various aspects of the problem of financial and economic relations in the education system have been studied in different years by foreign and domestic scientists. However, the scientific and methodological substantiation of the mechanism for financing the general education system, despite the large number of works, is presented non-systemically and is insufficiently studied in the context of the changing concept of education development. The modern organizational and financial mechanism for the provision of educational services today requires significant adjustment.
To date, budget funds are the main source of financial support spending on education not only in Russia, but also in many countries of the world (Germany, France, Sweden, Great Britain, etc.), while scale of public education funding is one of the main indicators characterizing the country's policy. finance education monetary economy
The process of organizing the financing of the education system can be represented as a sequential chain consisting of three blocks:
determination of the amount of budget financing;
organization of the system of budget financing;
organization of a reporting system on the expenditure of budgetary funds.
The Law of the Russian Federation "On Education" determines that the basis of state guarantees for citizens of the country to receive a complete general and vocational education within the limits of state educational standards is state and municipal financing of education.
Until the early 1990s, funding for educational institutions and the education system as a whole was characterized by relative stability. The technology of receipt and expenditure of financial resources was also relatively simple.
With the transition of the country's economy to market principles of management, fundamentally different, market approaches appeared in the organization of financial support for educational institutions. The new financial mechanism of the education system is characterized, first of all, by a combination of budget financing of educational institutions with the development of paid educational services and other sources of self-financing.
At the same time, in order to implement the principle of budgetary financing of the educational standard at the federal and regional (local) levels, the key is to resolve the issue of distribution of budgetary powers in the field of education and in what proportion funding should be provided.
Here, the criteria for delimiting spending powers between the authorities different levels are the following.
) Subsidiarity:the maximum proximity of the authorities exercising spending powers to the consumers of the relevant budgetary services.
) Territorial Compliance:maximum coincidence of the territorial jurisdiction of the authority exercising expenditure powers and the zone of consumption of the corresponding budgetary services.
) External effects:the higher the interest of society as a whole in the implementation of spending powers, the higher, other things being equal, they should be assigned to a higher level of power.
) The effect of territorial differentiation:the higher the regional and local differences in the production and consumption of public services, the more low levels budgetary system, they should be provided.
) Scale effect:concentration budget spending, ceteris paribus, contributes to budgetary savings.
Due to decentralization budget process the scheme of education financing has changed. The main source of financing in terms of volume is local budget- 60% of spending on education. At the same time, the federal educational authorities do not have real levers of active influence on the formation of the federal support fund for the subjects, from which the regions are subsidized.
The field of education is characterized by a peculiar financial mechanism .
In order to conduct a scientific study of the financing mechanism of the education system of the Russian Federation and the problems associated with its functioning, it is necessary to consider the conceptual apparatus and categories used in the analysis, since this will make it possible to more clearly formulate the problems that exist in educational activities and analyze in detail the financing of the education system.
Based on the results of a study of scientific views on financing issues, we will formulate a definition of the mechanism for financing the general education system as a set of conditions, forms and methods for creating, distributing and using financial resources by educational institutions and educational authorities in order to ensure the implementation of the state general educational standard and meet the needs for general educational services of physical and legal entities.
Within the framework of the general education system, the financial mechanism includes four interrelated elements: financial methods, financial leverage, financial instruments that provide subsystems (legal, regulatory, informational, technological, personnel).
Financial methods are most often understood as means of influencing financial relations to the business process. Financial methods act in two directions: along the line of managing the movement of financial resources and along the line market relations related to the comparison of costs and results, financial incentives and responsibility for the effective use of Money.
Financial levers are indicators by which the subject of management influences cash flows: profit of a general education institution, income of a general education institution, standard per student, norm, tariffs, depreciation deductions, financial sanctions, rent, taxes, discount (discount), the price of general education services, forms of payment, types of loans.
Legislatively budget financing mechanism educational institutions is defined in Chapter 4 of the Law of the Russian Federation "On Education" Art. 41:
the activity of the educational institution is financed by its founder in accordance with the agreement between them. Under an agreement between the founder and the educational institution, the latter can operate on a self-financing basis;
funding of educational institutions is carried out on the basis of state (including departmental) and local funding standards, determined per student, pupil for each type, type and category of educational institution;
federal norms for financing educational institutions are annually set by a federal law adopted simultaneously with the law on the federal budget for the next year, and are the minimum allowable (which, by the way, is not met);
regional and local funding standards should take into account the specifics of the educational institution and be sufficient to cover the average for the given territory running costs related to the educational process and the operation of buildings, structures and standard equipment of an educational institution;
the scheme of financing state and municipal educational institutions is determined by the standard provisions on educational institutions of the corresponding types and kinds.
Funding problems.
It seems to us that the following situations create the greatest difficulties, the resolution of which will help improve the situation in the financing of the education system:
delimitation of spending powers, i.e. rights and obligations of authorities at different levels in terms of legal regulation, ensuring financial resources and the actual financing (organization of the provision) of budgetary services. It should be based on the delimitation of subjects of jurisdiction between federal, regional and local authorities according to the main expenditure items of the economic classification;
shifting to settlement municipalities unbearable financing obligations social infrastructure. As a rule, municipal budgets are in deficit, which obviously dooms social facilities to a miserable existence;
reduction of autonomy of organs local government in public spending. Educational institutions are put in a rigid framework intended use allocated funds, while they do not have the possibility of redistribution within the approved estimate of the funds received according to the items of economic classification, t.to. these movements are considered by the regulatory authorities as their inappropriate use;
strengthening the dependency attitudes of the heads of local self-government bodies, as well as the heads of general education and preschool educational institutions. This situation due to the current tax legislation. It is necessary to revise the mechanism of taxation of non-budgetary funds of educational institutions;
lack of qualified management personnel;
low wage in the public sector (salaries of teachers, teachers, librarians, doctors, etc.). In a market economy, high wages are the main factor in the demand for science and high rates of scientific and technical progress;
uncertainty and internal inconsistency of the current status budget institutions. On the one hand, the state bears subsidiary responsibility for their obligations and must include them outside the budget revenues and expenditures. budget resources On the other hand, budgetary institutions, with virtually no restrictions, dispose of extrabudgetary funds, having a "parallel" estimate. As a result, some of them turn out to be over-secured, because, as a rule, the main managers do not adjust estimates depending on the amount of funds earned by budgetary institutions under their jurisdiction, while others are practically incapable, due to a lack of purely budgetary funding, to perform their functions. . At the same time, for some, the regime of a budgetary institution is very soft, for others it is too hard.
To solve this problem, it is proposed to retain the status of budgetary institutions only for those that really need administrative control and estimated funding.
it is necessary for regional authorities, together with the heads of local governments and other interested departments, to analyze the need to optimize the network of educational institutions to create conditions for the availability of quality education, as well as to assess the feasibility of the transition to the normative method of planning and financing educational institutions by region, while activating the activities of managers educational institutions, economic and financial services authorities and self-government.
The questions posed above are related to overcoming miscalculations in the social economic policy.
1.2 The concept of the development of the mechanism for financing general education institutions in the conditions of market relations
In accordance with the Concept for the Modernization of Russian Education for the period up to 2010, approved by the Decree of the Government of the Russian Federation of December 29, 2001 No. 1756-r, it was supposed to fully restore the responsibility of the state in the field of general education, considered as a priority sector of the national economy.
The experience of the modernization program revealed some serious problems in the original concept, as well as problems in the implementation of some key reforms. Despite the general task set by the President to develop and introduce new mechanisms for financing general education in the Russian Federation, the experience of the regions that have undertaken to solve it shows that a single simple way to implement this area of reform has not yet been found. Persistent problems associated with lack of funds have led to the accumulation of unresolved problems throughout the education system. Among the most acute of them are: repair and reconstruction of schools, low wages of teachers, updating the content of education.
Currently, many state guarantees of the priority of education have been canceled. Article. 40 of the Law of the Russian Federation "On Education" was declared invalid, which negatively affects the state of the general education system.
The need for state budget financing of education is determined by the properties of educational services as a public good, their role in the social economic development countries, but at the same time it is necessary to find the optimal combination of market mechanisms with the state educational policy. Therefore, in our opinion, three priority areas should become especially relevant when building a concept for the development of a mechanism for financing general education institutions:
growth of budget allocations and transition to normative financing;
growth of off-budget incomes and their legalization;
increasing the efficiency of the use of financial resources.
At the present stage, it is advisable to give education management a state-public character by involving parents in the process of financing general education through the "purchase" of educational services. The basic curriculum, while maintaining the principle of dividing hours into components - federal, regional and school components - should be supplemented with the component "paid general education services to the population." This will give impetus to the formation of a civilized market for general education services, allow general education institutions to receive additional funds, and increase the social and economic effects of the general education system.
Analysis international practice implementation of various options for financing the general education system shows that in many economically developed countries financing of educational institutions is carried out at the expense of the budget, student fees for educational services, donations from individuals and organizations, interest from savings in special funds and other sources. The main participants in the financing and lending schemes for general education in countries with developed market economies are students (consumers of general education services) and the state. State financial support for students and their families is provided in the form of subsidies, various scholarships and loans, tax incentives. This approach it is proposed to use in the development of a financial strategy for the development of general education in Russia.
We believe that the essence of a modern financial strategy in the field of general education should be reduced to a phased transition from "management of budgetary resources (costs)" to "budgeting focused on results" (program-targeted budgeting). This, in turn, implies the creation of conditions and prerequisites for the most efficient use of budgetary resources in accordance with the priorities of the state's socio-economic policy by expanding the independence and responsibility of budget administrators within clear medium-term targets. The results-based budgeting model suggests the following. The budget is formed on the basis of the goals and planned results of the state policy. Expenses are clearly tied to the functions, programs, services, activities of educational institutions. When planning them, the main attention is paid to the substantiation of the final results in the framework of budget programs in terms of the economic efficiency of their achievement and social significance. Priority is given to the proactive internal control and decision-making responsibility is delegated to lower levels.
Today, the development of a quality education system is at the forefront. This determines the need to introduce into the budget process the development and forecast of the socio-economic development of the region for the next fiscal year, as well as conceptual documents that directly or indirectly affect the financing and qualitative development of the sphere of general education in the Orenburg region.
This will allow the authorities to more clearly build a financial strategy in the region, in separate industry and will give two unconditional advantages - stability and predictability, and this will contribute to the successful implementation of a promising financial planning in the field of general education.
1.3 Normative budget financing
In the context of budgetary savings, which is typical for most countries today, the education financing systems are being reformed and modernized, aimed at finding the most effective models and mechanisms for implementing this process.
In Russia, this is the introduction of normative budgetary financing and the granting of economic independence to educational institutions.
Most economists agree that it is important to find a rational balance between public and private sources of funding for the general education system. We believe that educational services have the properties of both public and private goods. The latter must be produced and provided on a market basis. And the state standard of general education (the public component of educational services) should be financed from the state budget.
The search for an optimal balance between public and private funding of education has become a key problem in reforming the general education system in many countries. In a number of countries, the share of non-budgetary sources in the financing of educational institutions is: in Japan - 57%; in the USA - 52%; in Canada - 39%; in the UK - 38%.
An analysis of existing views on this problem allows us to delve into the organizational and financial aspects of the formation of a market for additional paid educational services and draw the following conclusion. Under the current conditions, a significant revision of the distribution of the burden of tuition fees between the state and the enterprise - the consumer of the future specialist, as well as the means of the family, is required, which will make it possible to determine the true value of general education and pedagogical work.
Today, the state is implementing the principle of access to education, which is understood as universal education for the citizens of Russia. This principle, in its essence, involves the financing of a certain educational minimum based on the developed state educational standards. Everything that goes beyond them should be financed at the expense of customers interested in receiving additional general educational services.
At the same time, the state financing mechanism works in terms of the state standard of general education, and the market mechanism - in terms of additional paid general education services initiated and demanded by the consumer. Implementation of the new mechanism on the territory of the Orenburg region assumes by 2010 giving 90% of educational institutions the status of an independent business entity. The main idea is to create mechanisms under which state (municipal) services could be provided by organizations of various organizational and legal forms.
The participation of such organizations in the provision of state (municipal) services involves the formation of a new set of budgetary instruments, the main of which are regulatory budget financing (NBF) and state (municipal) social order.
The NBF implies reimbursement of the organization's expenses for the provision of standardized services to specific categories of consumers in accordance with uniform standards calculated in an administrative manner, including in accordance with approved industry standards for financial costs for the provision of state (municipal) services.
Under the state (municipal) social order is understood the educational minimum established by the state standard of general education, which a citizen of the Russian Federation must receive on the terms of a free choice of an educational institution with state funding for the organization of the educational process.
An analysis of the positive experience of introducing normative budget financing in a number of regions made it possible to propose an algorithm for introducing a model of normative budget financing in the Orenburg region.
The formation of a system of normative budgetary financing is based on the following key principles:
unified calculation methodology;
taking into account the legally approved standards for the minimum budgetary security (the cost public service) and minimum state social standards;
calculation of financial cost standards per one service (as a set of costs per unit of rationing) - for the education system, calculation of the budget financing standard per student.
When forming the budgets of educational institutions using per capita standards, the following indicators should be applied:
the value of the standard per student by type of program and level of education,
the number of students enrolled in these programs;
expenses for the maintenance of educational areas.
Bringing financial resources from one level of the budget system to another, up to a general education institution, should be carried out exclusively according to the indicated indicators. At the same time, the head of the educational institution must independently determine the directions for using the resources received and form an estimate for the articles budget classification in accordance with the goals and objectives of this educational institution.
Such a mechanism, on the one hand, makes it possible to form a budget per capita regulatory framework, on the other hand, it expands the rights of the head of an educational institution, complies with the norms of the Budget Code, and also does not conflict with the principles of treasury budget execution. With this approach, the most efficient use of budgetary funds is achieved.
The cost of general education services is proposed by the Government to be calculated per student for each city and district municipality according to the formula:
where is the standard of expenses for wages in the i-th municipality for the implementation of the state standard of general education per student by type of class (v) and by level of education (s);
Cost standard for the educational process per student in the i-th municipality;
We propose to include NHA in the standard.
where is the standard for the maintenance of buildings of educational institutions in the i-th municipality.
2. Peculiarities of monetary processes in the Russian economy
Monetary policy is a set of measures of the central bank (CB) in the field of money circulation and credit in terms of impact on the macroeconomic process. The purpose of this form of regulation is to achieve an equilibrium and sustainable development of the economy.
A feature of monetary methods is that with their help the state seeks to influence mainly aggregate supply. The most active element in this case is the influence (through credit) on the motives associated with investment. For comparison, we note: the most active side financial regulation- impact (through direct and indirect subsidies) mainly on aggregate demand.
The subjects of this regulatory mechanism are the central bank and business (commercial) banks.
As part of monetary policy, the central bank performs two main functions:
· providing the national economy with a full-fledged monetary system, which is the most important element of the market infrastructure;
· impact on lending activity business banks (in the interests of macroeconomic policy).
In Russia, the main function of the Bank of Russia is the development and implementation of a unified state monetary policy aimed at protecting and ensuring the stability of the ruble.
According to the laws adopted in countries with a developed market economy, the activities of the Central Bank should be aimed at fulfilling the tasks of the government's economic policy. At the same time, this credit center may have a different status in relation to the government. In a number of cases, the Central Bank is fully accountable, sometimes it has little autonomy, and sometimes it occupies a fairly independent position.
A certain degree of autonomy is given central bank based on the principle of separation of powers. As the experience of Western countries shows, a special status gives the central bank the right not to be an uncomplaining executor of the will of the state. In a difficult economic situation the government cannot require the credit center to resolve its financial problems by issuing additional money supply.
The practice of foreign countries shows that the operational independence of the Central Bank determines, as a rule, more successful macroeconomic results.
Instruments of monetary policy
Operating in the field of monetary circulation, the Central Bank uses various tools. Most of them have an indirect impact. This is an analogy to the general principles of the state's action in the economy. However, some operations of the credit center can be carried out directly. Operations on open market represent the most market variant of the impact of the Central Bank on the economy. The goal pursued in this case is the regulation of the amount of money in circulation in a given country. During the sale valuable papers commercial banks are withdrawn from them excess balance reserves. As a result, the money supply in circulation is reduced. In the case of the purchase of securities from business banks, the Central Bank pays for their cost and thereby introduces an additional mass of money into the national economic circulation.
Accounting policy. Based on the law, the Central Bank has the right to manipulate the interest rate at which it issues loans to business banks. There is a kind of regulation of the "price of credit". Getting these resources business banks provide them (at a higher percentage) to other economic entities. World experience shows that the rates of commercial banks exceed the rate of the Central Bank, as a rule, by 0.5-2%. In the conditions of Russia, inflationary phenomena in the 1990s. led to the formation of completely different proportions. If the proposed refinancing rate of the Central Bank could be approximately 100%, then the subsequent level of the rate at commercial banks reached 150-180%.
With the help of the interest rate, the Central Bank has an indirect impact on the ratio of supply and demand in the capital market. "Expensive" credit limits the demand for borrowed resources from the business sector. As a result, their investments are reduced. Business activity is decreasing in the country.
Historically, there has been a noticeable trend of increasing the discount rate in developed countries during the 20th century. In the first half of the century, under the influence of the recommendations of John. Keynes, governments sought to pursue a policy of "cheap money". Mid 30s to early 50s. the discount rate in England remained at the level of 2%, in the USA - 1%. In the second half of the XX century. rates have risen markedly. In 1990 they reached their highest level (13.9% in England and 6.5% in the USA). Then, however, they declined again. In general, it should be noted that this type of regulation in the global economy has become less actively used over time.
Regulation through the policy of the discount rate has certain limits. The effectiveness of this operation may decrease if the activity of customer banks is low. This can happen in cases where business banks themselves have solid reserves and relatively rarely apply for additional credit resources from the Central Bank.
We also note an interesting detail: the discount rate performs an informational role. By changing the rate, the Central Bank gives the private sector a signal about the desired activation or, conversely, about the containment of business energy. If the private sector does not respond, then more stringent leverage (such as minimum reserve policies) comes into play.
A specific feature of transforming economies is the fact that the value of the discount rate can differ sharply from the traditional level characteristic of developed countries. This fact is due to inflationary phenomena.
The inflation that broke out at the beginning of the reform sharply raised the level of the refinancing rate. Its modulation during each year was, moreover, quite significant (which, in part, reflected the active monetary policy in the first half of the 1990s). However, as the economy reached a more equilibrium state, the discount rate began to gradually decrease.
The policy of required minimum reserves is the reservation of part of the assets of business banks in the Central Bank. According to the law, all banks are required to keep approximately 20% of their assets at the disposal of the Central Bank. These funds are placed in the form of termless deposits. The share due for storage in the Central Bank is called the "reserve rate". In Russia, this operation (mandatory reserves) has been practiced since 1990. The reserve ratio is (for different groups of assets) from 2.5 to 18%.
This operation The Central Bank is a mechanism for influencing the volume of money supply in circulation. Describing this method, it should be said: in comparison with other regulation options, it is considered "rough". It is less market-oriented (for example, compared to open market operations).
So, the greatest effect in the regulation process is given by:
A) use of a wide range of methods,
b) applying them in an appropriate sequence (from softer to tougher) depending on the reaction of business banks.
In Russia, two operations are currently used mainly:
- refinancing policy,
- policy of required minimum reserves.
voluntary agreements. central bank sometimes seeks to conclude business agreements with commercial banks. This method allows you to make operational decisions, acting quickly and without much bureaucracy.
Summarizing the review of monetary policy, we can draw the following conclusions:
A) in the course of its implementation credit policy has a number of effective aspects. At the same time, there are obvious failures;
b) monetary methods of influencing the economy (as well as financial ones) have a dual nature. On the one hand, they are a mechanism for implementing the economic policy of the state. On the other hand, it is an independent direction of macroeconomic regulation
The specifics of the interaction of financial and monetary policy
Conducting economic policy with the help of a financial or credit mechanism raises an important question for economists: in what situation is this or that option more optimal? Another aspect is also relevant: what ratio of financial and credit measures is reasonable to practice in the economy?
The predominance of financial measures in the process of regulation is commonly called the Keynesian version of economic policy. Greater emphasis was placed on the monetary mechanism in economics the name of "monetarism". The practice of implementing economic policy in Western countries showed that the most rational is the combination of both directions of regulation. However, within its framework, there is always an alternating fluctuation in the direction of strengthening one or another method, depending on the state of the economic situation.
Periodic fluctuations in methods state regulation(between financial and monetary levers) resemble cyclicity. However, mechanical repetitions cannot exist in this case. The very basis to be regulated - the economy - is developing and becoming more complex. Keynesianism, for example, worked successfully in a period when the degree of intercountry dependence was weaker. International competition was not so fierce. Countries did not have the current degree of economic openness.
So, the objective reality is such that economic policy must simultaneously solve several tasks that are not only mutually relevant, but also contradict each other. That is why the state is forced to use instruments (financial, monetary), which are also not always easily combined, and sometimes contradictory. This is the pattern of the increasingly complex nature of state regulation.
Russia's economic policy is developing the practice of using both instruments. The beginning of the reform inevitably strengthened the role of monetary measures; monetary policy. Reason: Without such an orientation, the reform itself could not begin. The predominance of financial leverage in regulation during 1985-1992. could not give rise to fundamental changes.
At the same time, the increased importance of monetary measures has not led to the fact that the financial mechanism has reduced the scale of its functioning. domestic economy(especially such areas as the military-industrial complex, the agricultural and social sectors) receives incentives for development to a large extent through budget financing.
Bibliography
finance education monetary economy
1. Belyakov S.A., Dmitrieva V.A., Dudnikov V.V., Musarsky M.M. Economics and finance education. Tutorial. - M.: MGOU Publishing House, 2002.
Bethleemsky A.B. Economics of Education: Textbook in 2 books. Book 1. - M .: Public education, 2003 ..
Bethleemsky A.B. Economics of education. Textbook in 2 books. Book 2. - M .: National Education, 2003.
4. Egorshin A.P. Management, marketing and economics of education. - N.Novgorod: NIMB, 2001.
www. alexpublishers. en
Applications
Topic - Finance of business entities
1. The financial resources of enterprises include:
A) own funds and equivalents;
b) borrowed funds;
V) involved funds.
2. Enterprise finance performs the following functions:
A) distribution;
b) stimulating;
c) control.
3. Among the principles of organizing the finance of enterprises, the following are distinguished:
A) the principle of economic independence;
b) the principle of self-financing;
V) the principle of material interest;
G) the principle of liability;
e) the principle of providing financial reserves;
e) borrowing principle.
4. The initial contributions of the founders, profit from the main activity, depreciation deductions refer to:
A) own funds;
b) borrowed funds;
V) raised funds,
5. According to Art. S3,85,90 GKRF the factor influencing the organization of the finances of an enterprise is:
A) organizational and legal form;
b) authorized capital;
V) sum accounts receivable.
6. negotiable production assets:
A) fully transfer their value to the cost of finished products;
b) partially transfer their value to the cost of finished products;
V) do not transfer their value to the cost of finished products;
G) ensure a continuous production process.
7. Own funds and equivalents include:
A) initial contributions of the founders;
b) credits and loans;
c) government subsidies.
8. Borrowed funds include:
A) profit from the main activity;
b) bank loans;
V) proceeds from the sale of shares.
9. Funds raised include:
A) stable liabilities;
b) investment tax credit;
V) shares and other contributions of members of labor collectives.
10. The funds received in the order of redistribution include:
A) insurance compensation for emerging risks;
b) proceeds from the sale of shares;
V) budget subsidies.
P. One of the functions of enterprise finance is:
A) distribution;
b) cash flow control; c) credit;
d) regulatory.
12. TO accounts payable relate:a) funds that do not belong to the enterprise;
b) funds owned by the enterprise;
V) funds temporarily owned by the enterprise;
G) funds owned by the credit institution.
13. Sustainable liabilities:
A) do not belong to the enterprise;
b) belong to the company;
V) are not in the turnover of the enterprise;
G) are in circulation.
14. Working capital is used for:
A) ensuring a continuous production process,
b) creation of reserve capital;
V) creation of additional capital.
G) creation of authorized capital.
15. Attracted funds of enterprises- This:
A) proceeds from the sale of shares;
b) funds from the sale of bonds,
V) proceeds from the sale of securities;
G) commercial bank loans.
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Essay
Sources of Education Funding
Introduction
The transition of the Russian economy to market relations has necessitated a restructuring of the education system, taking into account the requirements of the market, changing the mechanism for financing and managing the education sector. One of the priorities of the general education reform is to improve the financing mechanism. The education system should be focused not only on tasks from the state, but also on the ever-increasing public educational demand, the specific interests of families, local communities, and enterprises. It is the focus on the real needs of specific consumers of educational services that can create the basis for attracting additional financial resources to the field of general education.
1 . The concept of financeovations, principles of financing
Financing- providing the necessary financial resources for the costs of certain activities.
Financing state or municipal expenses- this is the allocation (release) of state or municipal funds, regulated by legal norms, as a rule, on a gratuitous and irrevocable basis (with the exception of the conditions of repayment and compensation established by law), for the activities and development of enterprises, organizations and institutions in accordance with their tasks and functions.
Funding is provided based on certain principles. We can name the following general principles for financing state and municipal expenditures:
planning;
Correspondence of planned expenses with the volume of state or municipal revenues;
Target direction of funds;
Compliance of the financed expenses with the legally protected rights and interests of citizens, organizations, the state, municipalities;
Compliance of financed expenses with the requirements of environmental, sanitary and hygienic and other norms established by law and in accordance with it;
Irrevocability and gratuitous allocation of funds;
Control over the use of state and municipal funds and responsibility for offenses in this area.
There are two main legal regime financing depending on the specifics of the use of funds by the subjects:
Financing state or municipal commercial organizations, for which the property is assigned on the right of economic management;
Financing of state or municipal institutions that are on the budget and related to non-profit organizations operating on the basis of operational property management, i.e. budget financing.
funding public education spending
2 . Funding sourcescalling
Sources of funding for education are:
The state budget;
Income from paid educational services;
Scientific and technical activities of educational institutions and commercial implementation of its results,
Entrepreneurial activity of educational institutions not related to education and scientific and technical activities.
The state budget
Financing of educational institutions is carried out on the basis of state and local funding standards per student or pupil for each type of educational institution. Federal funding standards must be approved annually by the State Duma simultaneously with the adoption of the law on the federal budget for the next year and be the minimum allowable. Regional and local funding standards should take into account the specifics of the educational institution and be sufficient to cover the average running costs for the given territory.
The financing scheme for state and municipal educational institutions is determined by the standard regulation on the corresponding type of educational institution.
In accordance with the Budget Code of the Russian Federation, educational institutions can be financed only from the budget of the level to which the founder of the respective educational institution belongs. This means that, for example, a municipal school can only be financed from the municipal budget. At the same time, the budget of a subject of the federation can allocate funds to ensure the educational process in this school only by transferring them to the appropriate municipal budget, and without guarantees of their direction to the school.
Comprehensive school expenses are the main contributors to total education spending. They include the costs of current maintenance (salary, training, office and household expenses, travel expenses, etc.), the purchase of equipment and inventory, overhaul and construction of new buildings. Expenses for the current maintenance of schools are determined on the basis of the average annual number of classes and the average annual number of teaching rates per class.
Expenses for boarding schools are determined by the number of pupils, the number of classes and teaching rates. Unlike general education schools, the staff of educators and some other expenses are additionally provided for here.
Financing of preschool institutions depends on the average annual number of children, the number of groups and hours of stay of one child in a children's institution. Expenditure items - salary of employees of the institution, food for pupils, toys, stationery and household expenses, equipment, benefits. Parents' fee is approximately 20% general expenses preschool institutions.
Training funding includes financing of institutions of vocational education, secondary specialized education, higher educational institutions. Budget appropriations for higher education are directed mainly to state educational institutions. Expenses are determined separately for each university (taking into account the specific conditions of their work) based on the average annual number of students, their material support standards, teacher salaries and other indicators.
Financing higher education carried out on the basis of the following principles:
1) compensatory principle: the lack of funds from the state (regional) budget should be compensated by additional legally defined powers granted to the university by the state (local authorities);
2) the principle of granting higher education with additional rights in taxation;
3) the principle of focusing on investing in the development of higher education as a subject of a market economy: investing in promising areas of activity of the university, supporting the development of entrepreneurship in higher education;
4) reinvestment principle - granting higher education the right to entrepreneurial turnover of state budget funds in order to increase investment opportunities;
5) the principle of equivalence of state and non-state higher educational institutions proceeds from the fact that non-state educational institutions ensure the satisfaction of needs in education, are more sensitive to market conditions, contribute to an increase in the level of competitiveness of higher education, provide unloading state system high school.
Income from paid educational activities
State educational institutions have the right to provide additional paid services. Additional paid services to the population include: training in additional educational programs and paid specialties, teaching special courses and cycles of disciplines, tutoring, in-depth study of individual subjects, etc.
For example, comprehensive school according to existing legislation has the right to:
Attract additional funds by organizing paid optional courses for in-depth study of individual subjects, special lectures and consultations with the invitation of highly qualified specialists from other organizations, additional physical education and sports classes;
To provide the population with educational services of higher quality for an additional fee by reducing the number of classes below the standard level;
To sell products and services obtained in the process of educating students when they fulfill orders from enterprises and organizations;
Rent out school premises, etc.
For a non-state educational institution paid educational activities are the main source of funding. It is not considered as entrepreneurial if the income received from it is fully used to reimburse the costs of providing the educational process.
Income from scientific and technical activities and commercial sales of its product
An educational institution can receive income from the fulfillment of orders for scientific and technical products from both state authorities and commercial structures. Income can also be obtained from the sale of educational publications, educational CDs, dictionaries, etc.
Income from entrepreneurial activity
Entrepreneurial activity of an educational institution - leasing of fixed assets and other property belonging to it, trade in purchased goods, provision of intermediary services, share in the activities of other enterprises and organizations, the acquisition of shares, bonds and other securities and the receipt of income on them, the conduct of other non-operating transactions that generate income.
Involvement by an educational institution additional funds does not entail a reduction in the standards and the absolute size of its financing from the budget.
Sponsorship
Currently, sponsorship funds for the support of educational structures are attributed after taxes to net profit enterprises. This makes sponsorship extremely unprofitable for businesses. It is required to change the existing order, to create incentives for sponsorship of educational institutions.
The legal basis for attracting extrabudgetary sources of funding to the educational industry was a whole series of legislative acts, among which, in addition to the Federal Law of January 13, 1996 No.
No. 135-FZ "On charitable activities and charitable organizations", dated January 12, 1996
No. 7-FZ "On non-profit organizations".
3 . Funding shortcomings
The lack of funding in education should be viewed from two perspectives. positions:
· Lack of funds allocated from the state (or municipal) budget, as a quantitative characteristic of the problem of financing education, i.e. actual lack of funds;
· Insufficiently effective (or insufficiently substantiated) distribution of budgetary funds between levels of education and educational institutions as a qualitative characteristic of the problem of financing education.
In this sense, the analysis of the problem of financing education should cover both of these characteristics: quantitative and qualitative in order to determine not only (and even not so much) the size of the deficit of budgetary resources in the field of education, but the shortcomings of the existing mechanism of budgetary financing, including its organization and institutional design.
The education system of the Russian Federation is predominantly state-owned (state-municipal). This means that its main elements are state or municipal educational institutions. Their activities are financed from the relevant state - federal and (or) regional or municipal - budgets.
The budget process is organized in such a way that the allocation of budgetary funds is carried out strictly in accordance with the articles of the economic classification of budget expenditures and on the basis of the approved estimate (ie, exclusively in accordance with the plan). The distribution of appropriations by economic items of the budget classification is determined primarily by the need to make socially significant payments to employees in the field of education, wages, including various kinds of additional payments and allowances, scholarships and allowances for students and students. As a result, expenditure items related to the provision of the actual educational process, the maintenance of the material and technical base of educational institutions and their development are insufficiently financed. Efficiency operating system financing of education in the context of a budget deficit is determined by the following factors:
· the distribution of budgetary funds according to budget classification items and adherence to the principle of their targeted use (as understood by the financial authorities) does not allow maneuvering resources depending on specific conditions and to solve specific problems;
· the tightening of control over the spending of budgetary funds is increasingly turning into the need to justify each expenditure of these funds to the financial authorities, which nullifies the legally established autonomy and independence of educational institutions; ·
· the current structure of the financial authorities contains many intermediate links that slow down the movement of financial flows; ·
· The adopted procedure for making changes to the estimate (planning document) also makes it difficult for the movement of financial resources.
Conclusion
IN last years public funding has been significantly reduced. In this regard, educational institutions began to use extrabudgetary sources of funding more. This has its positive and negative sides. To remedy the negative consequences of the current situation, the government has developed a concept for the modernization of education. The main negative feature of which is the significant spending on management structures, and not on the educational process. To improve the efficiency and quality of education, more significant financial and intellectual investments are needed in those who are educated and who educate, i.e. especially for students and teachers. But this primitive truth is not represented in any way in the real actions of the Russian government.
Bibliography
1. The Budget Code of the Russian Federation (BC RF) dated July 31, 1998 No. 145-FZ (as amended on July 28, 2012) // Electronic resource. Access mode: http://www.consultant.ru/popular/budget/ - Access date: 04/10/2016;
2. Civil Code of the Russian Federation (Civil Code of the Russian Federation) dated November 30, 1994 No. 51-FZ // Electronic resource. Access mode: http://www.consultant.ru/popular/gkrfl/ - Access date: 04/13/2016;
3. tax code of the Russian Federation, part two of August 5, 2000 No. 117-FZ // Electronic resource. Access mode: http://www.consultant.ru/popular/gkrfl/ - Access date: 04/10/2016;
4. Federal Law of January 12, 1996 No. 7-FZ “On non-profit organizations” // Information and reference system “Consultant” // Electronic resource. / ISS "Consultant". - Last update 07/03/2012;
5. Law "On Education in the Russian Federation" dated December 29, 2012 No. 273 - FZ // Electronic resource. Access mode: hpy/www.rg.m2012/12/30/ob1zhous1ech1okb1sh1 - Access date: 04/03/2016;
6. Abankina I.V. From financing institutions to financing services // School of Management of Educational Institutions, 2012. No. 5;
7. Analysis of budget expenditures on education and culture in 2011-2013 / Federal portal protown.ru // Electronic resource. Access mode: http://protovra.ru/information/hide/6376.html - Access date: .03.04.2016;
8. Kurlyandskaya G.V. Delimitation of spending powers between levels of power in the Russian Federation // Electronic resource. Access mode: http://www.fpcenter.ru/themes/basic/materialsdocument.asp? folder=1649&mat ID=2744.29&query Access date: 03/13/2016;
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The increase in total spending on education will be achieved through the following sources:
1. Increase public spending on education by more than 50% in real terms or 1 percentage point of GDP between now and 2015. At the same time, it is supposed to ensure the outstripping growth of expenditures on education from the federal budget.
2. Attracting funds from the population. The funds of families that they are ready to channel into education today amount to about 1% of GDP, which is mainly spent in the form of informal payments to teachers and educational institutions. As you grow real income of the population, the proportion of families able to invest in education will increase from 25-30% at present to 40-45% in 2016. Taking into account the introduction of incentive mechanisms for budget financing, tax incentives for private investment in education.
3. Attracting funds from enterprises. The effective demand on the part of enterprises for educational services may increase as the real sector of the economy recovers. With relatively balanced growth rates across industries, we can expect an increase in demand for education by 4-5 times (from 3.5 to 12-15 billion rubles).
It is also necessary to develop a system for planning budget expenditures on education within the framework of a two-tier budget model. The first level of the educational budget should be designed to ensure minimum social standards based on the system of federal norms for budgetary financing of the education sector. The second level of the educational budget should be focused on the formation of the budget for the development of educational institutions.
Public investment will be channeled into education in two main forms.
Investments in the formation of the information base of educational institutions and in the renewal of their equipment. They have the form of direct investments directed to educational institutions according to the number of students (students), the level and type of training (engineering university, pedagogical college, school with in-depth study of foreign languages) and government priorities in the development of education (support for teaching biotechnologies, technologies of the aerospace complex). Investments in this case are not tied to a particular educational institution, but are determined by some standard.
The budget for the development of education provides for a competitive procedure for selecting investment projects of educational institutions and state co-financing of the selected projects. The Ministry of Education of Russia announces priority areas for the development of education in which it intends to co-finance projects, as well as indicative conditions for such co-financing. The budget for the development of education should be up to 10% of funding from the state budget, including for the federal budget - 15-18%, for territorial budgets - 6-7%. The main directions of using the budget for the development of education should be: the development of the material base, training and retraining of personnel, the development of academic potential, including support for academic mobility, the organization of seminars and conferences and publications.
This system should be supplemented by targeted subsidies (also organized on a per capita basis) from the federal and regional authorities. Such subsidies correcting the market mechanism are social (support for students from low-income groups of the population, support for territorial mobility) and strategic (support for promising areas of education, the formation of solvent demand for which is lagging behind).
How to use real estate, transferred by the founder to the educational institution, must guarantee its effective use for statutory purposes. The ban on the privatization of property complexes of state educational institutions should be confirmed.
Measures aimed at expanding financial and economic independence educational organizations should be accompanied by the formation of conditions for the participation of society in the management of education (educational organizations), including through the creation of:
education support funds (educational organizations) accumulating funds from legal and individuals and directing them to solve specific problems in this area;
· support systems for professional communities in the field of education, their involvement in solving issues of educational tactics and strategy at the federal and regional levels;
· conditions for the development of the non-state sector in education;
· conditions, primarily tax, to stimulate various forms of self-organization of the population and business entities in support of education.
Improving the quality and competitiveness of educational services is possible with the availability and effective use of all types of resources and, above all, financial resources. Under the conditions of market relations in the economy, the successful development of the education system is ensured only with multi-channel, multi-source financing.
When mobilizing funds for the development of education from various sources, it must be remembered that the main source continues to be guaranteed - stable state funding.
In the current legislation, the field of education is declared a priority. In accordance with this, the procedure for state financing of education is legislatively determined.
One of the most important institutions of the state is the budget system. The financial resources mobilized into the budget system provide the federal and territorial authorities with the opportunity to successfully carry out the political, economic and social functions assigned to them. With the help of the budget, the state compares legally defined needs, for example, for the development of education, and possible financial resources to meet them.
In the Budget Code of the Russian Federation (Article 6), the concept of "budget" is defined as a form of formation and spending of a fund of funds intended for financial support of the tasks and functions of the state and local government.
The Russian budget system is defined as being based on economic relations and the state structure of the country, the totality of the federal budget, the budgets of the constituent entities of the Russian Federation, and local budgets regulated by the rule of law.
The consolidated budget of the country is a set (sum) of budgets of all levels of the budget system of the Russian Federation.
The budget process is the activity of federal and regional (subjects of the Russian Federation) public authorities, local governments and participants in the budget process (for example, education authorities and educational institutions) regulated by law to draw up and review draft budgets, approve and execute budgets, as well as to control their implementation.
Interbudgetary relations are the relationships between federal state authorities, state authorities of the constituent entities of the Russian Federation, local governments on the issues of regulating budgetary legal relations, organizing and implementing the budgetary process. At the same time, issues of securing revenue sources, redistributing budget revenues and expenditures (including expenditures on education) are considered.
A budgetary institution (Article 161 of the RF BC) is an organization created by federal and regional state authorities, local governments to carry out socio-cultural (for example, educational) functions of a non-commercial nature, the activities of which are financed from the relevant budget on the basis of an approved income estimate and expenses.
Based on the predicted volumes of provision of state or municipal services (for example, educational) and the established standards for the financial costs of their provision, as well as taking into account the implementation of the estimated income and expenses of the reporting period, a budget institution (including an educational institution) draws up and submits a budget application for the next fiscal year, which is submitted for approval to the main manager or manager of budgetary funds.
A budgetary institution (including an educational institution) uses budgetary funds in accordance with the approved estimate of income and expenses.
A budget-funded institution (including an educational institution) subordinated to the federal executive authorities uses budgetary funds exclusively through the personal accounts of budgetary institutions maintained by the federal treasury.
The recipient of budgetary funds (Article 162 of the RF BC) is a budgetary institution or other organization that has the right to receive budgetary funds in accordance with the budget schedule for the corresponding year.
Recipients of budgetary funds (Article 163 of the RF BC):
They have the right to: timely receipt and use of budgetary funds in accordance with the approved budget schedule, taking into account reduction and indexation; timely notification of budget allocations and limits budget commitments; compensation in the amount of underfunding;
Obliged to: timely submit budget applications or other documents confirming the right to receive budgetary funds; effectively use budgetary funds in accordance with their designated purpose; timely and in full return the budgetary funds received on a returnable basis, and pay a fee for the use of these funds; timely submit a report and other information on the use of budgetary funds.
The Government of the Russian Federation approved the regulations on the federal educational authorities, which defined their functions in terms of funding.
Thus, in the Regulations on the Federal Agency for Education (approved by Decree of the Government of the Russian Federation of June 17, 2004 No. 288), it is established that the agency performs the functions of the main manager and recipient of federal budget funds provided for the maintenance of the agency and the implementation of the functions assigned to it.
The Regulations on the Ministry of Education and Science of the Russian Federation (approved by Decree of the Government of the Russian Federation of June 15, 2004 No. 280) states that: the ministry performs the functions of the main manager and recipient of federal budget funds provided for the maintenance of the ministry and the functions assigned to the ministry; the minister submits proposals to the Ministry of Finance of Russia on the formation of the federal budget and financing of subordinated to the ministry federal services And federal agencies.
The Regulations on the Department of Economics and Finance of the Ministry of Education and Science of Russia (approved by the order of the Minister of March 22, 2005 No. 82) determine that the department: forms budget projections for financing the activities of federal services and federal agencies subordinate to the ministry, institutions and organizations within the framework of medium-term financial planning; participates in the consideration of budget projects by the Ministry of Finance of Russia; coordinates in the Ministry of Finance of Russia materials, calculations, justifications, regulations, the forms provided for by the methodology for determining the directions of budgetary funds; brings annual and quarterly notifications of budgetary appropriations from the federal budget and the volume of expenditure financing to subordinate budgetary institutions; regulates the volume of budgetary obligations in the areas of spending funds within the limits allocated by the Ministry of Finance of Russia; monitors the budget network of the Ministry of Education and Science of Russia, its subordinate federal services and federal agencies in terms of the effectiveness of budget expenditures; provides methodological assistance on financial and economic issues.
In the speech of the President of the Russian Federation Vladimir Putin at a meeting with members of the government, the leadership of the Federal Assembly and members of the presidium of the State Council, a whole block is devoted to the field of education and the possibilities for its further development.
As emphasized in the President's speech, we must think not only about today, but also about the future of our country. Today's opportunities in Russia make it possible to achieve more tangible results in improving the well-being of the people, without disturbing the balance of the main economic indicators and preventing a surge in inflation. And therefore, the opportunities already opening up in the Russian economy should not be missed.
The Russian economy, noted in the speech, has grown by almost 40% over the past five years. The current course ensured macroeconomic stability.
Particular attention was paid in the speech to practical steps in the implementation of priority national projects in such areas as healthcare, education, and housing. It is these areas that determine the quality of life of people and the social well-being of society. And the solution of these issues creates the necessary starting conditions for the development of the so-called human capital.
An important issue is the creation of mechanisms capable of radically raising the quality of domestic education. Need special measures state support universities and schools that are actively implementing innovative educational programs, modern educational technologies.
Analyzing the provisions of this speech of the President of the country, we can draw the necessary conclusions. One of them is that in the practical implementation of the tasks set, a prominent role will be played by the state budget funds allocated to them, necessary for solving the problems of development of priority sectors, including education.
Budget planning makes it possible to determine the volumes and directions of the use of budgetary resources in the field of education at each of the levels of management of the budgetary system of the Russian Federation. In the process of budget planning, realistically admissible costs and their validity are established, the strategy and tactics for solving priority national, sectoral, regional and municipal tasks in the field of education are determined.
Educational authorities and educational institutions should be included in this work already at the stage of determining the amount of budgetary funds planned for the development of education at all levels - federal, regional and municipal. It is important to communicate with all deputies, employees of executive authorities involved in the process of budget planning.
At the same time, all sources of state financing of education are specified, including:
From the budget, which is assigned direct funding for specific educational institutions;
Receipts from the funds of approved targeted educational programs at all levels of government;
Distribution of education spending between budgets of different levels based on the use existing forms interbudgetary relations (for example, salary expenses, purchase of computers, etc.).
The main indicator of the development of the country's economy is the volume of gross domestic product(GDP). In Russia, the volume of GDP in 2003 was 12.8 trillion. rubles, 2004 - 15.3, 2005 - 18.7, 2006 (forecast) - 24.4 trillion. rubles. From the above data it can be seen that in recent years the volume of GDP has almost doubled.
This allowed the state to increase the total volume of the country's consolidated budget (the sum of the budgets of all levels of the budget system of the Russian Federation) and its spending on education. They amounted to 264 billion rubles in 2001, 498 billion rubles in 2003, and 762 billion rubles in 2005. Growth of expenditures of the consolidated budget for education is planned for 2006 as well.
It is the indicators of the expenditures of the country's consolidated budget on education that allow us to conclude how, in general, the Russian Federation provides constitutional guarantees for the rights of citizens to education. After all, the vast majority of educational institutions are under the jurisdiction of the constituent entities of the Russian Federation and local self-government.
Fundamental is the planning of expenditures of the country's consolidated budget on education as a percentage of GDP for the planned period (year). For the current year 2005, this indicator was envisaged at the rate of 4.1%.
The draft Code of the Russian Federation on Education proposes to establish this indicator at a rate of 6 percent. Based on the volume planned for 2006 GDP spending the country's consolidated budget for education should have amounted to one and a half trillion rubles. In order to reach this level, it will be necessary to increase the amount of expenditures of the country's consolidated budget on education annually by about 250 billion rubles in the coming years. Considering the current GDP growth rates, such a task is quite feasible.
What urgent problems of education will help to solve such an increase in public funding for education:
Eliminate the "beggarly" position of teachers, which, accordingly, will positively play in favor of increasing the prestige of the teaching profession;
Completely computerize the educational process in all educational institutions (including rural schools), which makes it possible to introduce modern educational technologies everywhere;
Bring the material and technical condition of educational institutions in line with the current requirements, carry out the necessary overhaul, improve the educational and laboratory facilities, ensure the implementation of mandatory fire-fighting measures, the protection of buildings and the lives of students and employees of the education system.
In his speech, the President of the country emphasized that "let's be frank, the figures of economic growth for very many people remain abstract." And it is quite logical that already in 2006 he proposed to increase the salaries of district physicians, pediatricians and general practitioners by an average of 10 thousand rubles a month. Its specific size should directly depend on the volume and quality of medical care.
Taking into account that health care and education have been declared priority areas by the state, that doctors and teachers have higher education and work in difficult conditions, I believe it is advisable to consider and adopt a decision at the federal level on a similar one-time increase in teachers' salaries by 10,000 rubles a month.
Moreover, in his speech, the President stated: low salary teachers is one of the key problems of Russian education.
As defined Labor Code RF (Article 132), wages (including teachers) should depend on their qualifications (this includes higher education and teaching experience), the complexity of the work performed, the quantity and quality of labor expended, and not be limited to maximum size. Without a doubt, teachers' salaries should be indexed in accordance with actual level inflation.
In addition, it must be borne in mind that an increase in the salaries of teachers now means an increase in the size of their pensions later. So you need to think about it with a perspective of 10-15 years ahead.
Another important direction of public administration and regulation was identified in the President's speech: during 2006, to complete the transition to normative funding of the educational process, in which budgetary funds follow the students.
Here it is appropriate to recall the "shyness" in this matter. In 2004 in federal law No. 122-FZ were excluded from existing laws all references to financial regulations in the field of education. They even abandoned the norm of 3% of federal budget expenditures on higher education. Although by that time it was approved federal budget for 2005, which provided for the cost of higher education in excess of 3%.
Financial rationing makes it possible to legislatively regulate the process of budget planning and financing of education expenditures, to carry out budget forecasting for the medium term (up to three years) of state expenditures to ensure the constitutional rights of citizens to education.
Financial norms should be flexible and allow for a comprehensive solution of the issue of the volume of budget allocations for the development of education in each specific case. The most effective, in my opinion, may be the procedure when the norms provide for a minimum amount of funding per student, and then multiplying factors should be applied to them. For example, for doing state order, control figures for the admission of students at the expense of the budget, participation in the activities of targeted educational programs, conducting experiments, introducing modern educational technologies. In this case, it is necessary to take into account the rating of the educational institution.
The main thing in the final decision on the issue of establishing the amount of state funding for the next financial year should be the implementation of all available opportunities to improve the quality of education.
Financing education at the expense of the state must be closely linked to the achievement of the intended results of the education system as a whole and each specific educational institution. It is required each time to clarify how the Decree of the Government of the Russian Federation dated May 22, 2004 No. 249 “On measures to improve the effectiveness of budget expenditures” is being implemented, which provided for a shift in the emphasis of the budget process from “management of budget resources (costs)” to “management of results”.
It would be necessary to introduce a number of additions and clarifications to the Law of the Russian Federation "On Education":
In Art. 1 " Public policy in the field of education” to disclose the concept of “priority of education”, including the responsibility of the state for financing the implementation of constitutional guarantees of the rights of citizens to education at the expense of the budget;
Restore the abolished article 40 " State guarantees priority of education”, setting it out in new edition taking into account the speech of the President of the country mentioned above;
In Article 41 "Financing of educational institutions" to clarify the issue of financial rationing, including taking into account multiplying coefficients for the results achieved, budget forecasting public spending for education in the future.
All of this is intended to help practical implementation tasks formulated in the speech of the President of Russia: to continue the systemic modernization of education; to concentrate budgetary resources on improving the quality of life of the country's citizens; achieve tangible returns on government spending without over budgeting. This is a course towards investing in people, and therefore in the future of Russia.
1The general principles of the education financing system in Russia and abroad have been studied. Models, mechanisms and ways of financing the education sector are taken into account. The analysis showed: 1) the models use financing from the budgetary, private and commercial capital; 2) market mechanisms reduce the degree of state regulation of the education system; 3) the contradictions in the system of financing education require the search for new ways and approaches to this area. Education needs to be viewed in terms of social and economic capital. Improving the financing of education is possible with the redistribution of the financial burden among the participants in the educational process, with an increase in the efficiency and return of public and private investments in the education system, in the presence of joint responsibility of the state, society, business for the development of education as the main resource.
education funding
public investment
efficiency
chargebacks
joint responsibility
1. Avvakumova A.D. Financing the education system based on the principle of implementation and use of knowledge // Fundamental Research. - 2014. - No. 8–6. - S. 1426-1430.
2. Klaus Hüfner Management and financing of higher education in Germany // Higher education in Europe. - 2003. - T. XXVIII, No. 2. - URL: technical.bmstu.ru/istoch/germ/upr.doc (accessed 02.03.2015).
3. Rivchun T.E. Models of management in the system of vocational education ( Foreign experience) // Bulletin of Tomsk. state university - 2009. - No. 328. - C. 135–139. – URL: http://journals.tsu.ru/vestnik/&journal_page=archive&id=841&article_id=14122 (Accessed 02/28/2015).
4. Sumarokova E.V. Financing higher education: examples of successful solutions // Internet edition "Budget.RU", 10.10.2014. – URL: http://bujet.ru/article/263901.php (accessed 03/01/2015).
5. Hans Georg Hoffman, Delphi Project Expert “New Forms of Financing Guaranteeing Equal Education for All and Development of the Fee-Based Education System. Some practical examples Western European countries” // University management. - 2000. - No. 4 (15). – P. 35–42. – URL: http://ecsocman.hse.ru/univman/msg/145206.html (accessed 01.02.2015).
The main task facing the world community in the field of education is to reduce the internal costs of educational institutions, increase the efficiency of educational institutions, and attract extrabudgetary sources of financing for the education system.
The degree of state regulation of the education system all over the world is inevitably decreasing due to the transition of the economies of countries to market mechanisms. This is facilitated by the process of internationalization of higher education within the framework of the Bologna process, which is building a common European area of higher education. It should also be noted that the General Agreement on Trade in Services (GATS) of the WTO considers educational services as competitive services.
The sphere of higher education in the 80s came under the influence of reforms, including market mechanisms, to increase competition at the level of states, regions, and individual universities.
General principles of the education financing system
Studying the system and mechanisms of financing in Russia and abroad, we can conclude that there are common approaches and principles for financing education for all countries:
Financing from budgetary and extrabudgetary funds;
Co-financing of educational institutions and enterprises, educational institutions and private capital;
The ratio of budgetary, private and commercial capital depends on the political, economic situation in the country and in the world as a whole;
The search for new ways of financing education is carried out regardless of the position of the country in world rankings;
Modernization of the education system;
Search for effective ways of development and functioning of the education system.
The following education financing tactics are used around the world:
1. With a general reduction in funding for education, in order to equalize the opportunities of educational institutions at various levels, funding for “strong” institutions is cut in favor of “weak” ones. This situation reduces the competitiveness of the former without increasing the competitiveness of the latter due to insufficient funding, and as a result, the number of "weak" educational institutions increases.
2. If it is necessary to strengthen international competition, financial injections into “strong” institutions increase, and “weak” institutions, due to the law of limited resources, experience underfunding or the same level of funding.
3. If it is necessary to strengthen internal competition, financing is carried out within the declared budgets, which leads to the weakening of the positions of the "weak" and the strengthening of the positions of large institutions. This leads to a regrouping of forces in the education system - absorption, merger, reorganization of educational institutions.
4. If it is necessary to increase the degree of success and other indicators, funding for “weak” educational institutions is increased to develop their financial and economic activities and educational processes. The “strong”, due to the law of limited resources, experience underfunding or the previous level of funding.
Search for new models of education financing
Improving the system of financing education should be to revise and update the existing methods and mechanisms for financing educational processes. The most efficient and effective must be used, taking into account the current conditions in the global economy. This process is impossible without the inclusion of the main participants in the educational process - students and their legal representatives, the state, educational institutions, employers, society as a whole.
At the present stage, the search for new models of financing consists primarily in finding the optimal balance between public and private financing of the education system. The share of public funding varies depending on economic situation country, applied policy in the field of education.
The policy in the field of education is closely connected with the policy in the field of employment, employment of the population. The solution to problems in the field of financing education should be sought in the planes of socio-economic processes:
Development of education financing system;
Funding education - investment in human resources;
Education is the source of a nation's well-being;
Fairness and equality in education;
The importance of on-the-job training;
Development of the education payment system;
The development of the education system throughout life.
New thinking in the field of education financing has evolved under the influence of developments World Bank in the USA, Scotland, Australia, New Zealand, South Africa. Reforming activities and financing in the field of education is being implemented in Spain, the Netherlands, Sweden, and Germany. In developed countries, the search for new ways to finance education is associated with changes in the social structure of society in favor of the middle class.
Principal approaches to financing education depend on the economic and political models of governance applied in countries. In recent years, attempts have been made in the world to redistribute the financial burden of paying for education, which implies a change in the share of participation of each of the funding sources. Countries such as Germany, Australia, Sweden, the United Kingdom and the United States are rethinking the system of education funding, proposing a reallocation of the costs of higher education between students, parents and taxpayers. In addition, another important source of financial resources for private universities in the US and the UK is being more actively involved in financing education - individual and institutional philanthropy. The development of philanthropy among entrepreneurs is due to the fact that they receive high profits from the use of highly qualified specialists, from the use of the results of technical and scientific achievements, research. Selected countries to increase the share of participation of entrepreneurial structures in the process of financing education, it is proposed to introduce a special tax in favor of the education system, to provide benefits to sponsors.
New education financing mechanisms are designed to expand the capabilities of both universities (educational, economic processes) and consumers of educational services (crediting, state guarantees).
Lending of educational programs is possible at the expense of funds credit institutions, the state, educational institutions, as well as at the expense of enterprises that are customers of educational services. The ability of universities to lend to their students depends on the interest of the institution in successful career their graduates, which in turn requires an assessment of the quality of educational services. The high salaries of graduates, on which repayments in the case of loans depend, should stimulate universities to accept the best students for study, form training programs aimed at maximizing their future earnings.
One of the areas of financing educational activities is to support students through the provision of loans, while the volume of repayments on loans is linked to the income of the borrower. full repayment. Such methods are supported in many countries, but there is no single approach to its implementation through the size and terms of payment of chargebacks.
The search for new autonomous models focused on incentives and performance will lead to the expansion of the competencies of universities, which, as part of improving the efficiency of financial management, will allow more free and efficient disposal of the funds received, more flexible use of financing tools and methods. Various combinations of public and private funding should be actively introduced - public education can use funds from off-budget fund and private capital funds, private education, in turn, has the opportunity to use budget funds as additional financing.
The task of improving the education financing system is the more efficient use of available funds, the reduction of expenditures in the education system, the more effective redistribution of funds between budget levels, between participants in the educational process. In some countries, the issue of reducing the cost of education by attracting non-professional teachers is being considered - parents of students, students, highly qualified employees of organizations with a good education, who are willing to provide training for less than teachers. Such a training staff is used in the USA, England, and partly in Germany.
Most of the proposals currently being discussed are of a closed nature: the establishment of tuition fees, methods of teaching quality control, the introduction of a system of bonuses, points, bonuses, etc. At the same time, it must be remembered that proposals should be considered and discussed in the entire set of alternatives.
Conclusion
The relevance of improving the system of financing education is justified by the lack of funds in the field of education, which leads to inefficient use of available organizations that carry out educational activities, resources.
Despite the constant support of the state, the system of financing education is in a difficult situation of increasing problems and contradictions: the demand for education in tough market conditions, a wide range of educational services and limited opportunities for consumers of services. The determining factor in the presence of problems in this area is the definition of the educational process as a socially significant benefit in an efficient economy.
Solving problems that lie in the plane of socio-economic manifestations requires a systematic approach when building new models for the implementation of tasks, new connections between the elements of the system (participants in the educational process and resources). New models of education financing determine the shares of budgetary and non-budgetary funds ( external funding), and also determine the role of self-financing of educational institutions (domestic financing).
Improving the education financing system is implemented through the solution of a number of tasks, including:
Comparative analysis of existing standards, methodologies, models, etc.;
Evaluation of the results of financing;
Development and implementation of new approaches, standards, models, strategies;
Standardization of approaches and models.
Considering education as a social and economic capital, it is necessary to identify entrepreneurial structures as the main consumers of the results of educational activities. Such a statement of the question will allow building long-term partnerships between organizations engaged in educational activities and business.
An integrated approach in the search for the most effective methods and models of education financing requires effective management, standardization of financing methodology, development of ideology in the field of education financing.
Improving the education financing system and its implementation will reduce the following risks:
Non-refundability of payments when studying on credit or in installments;
Reduction of budget financing;
Inefficient use of funds for education;
The impact of crisis phenomena in the internal and external environment of the education sector.
More than effective system financing of education solves the problem of the quality of financing of educational organizations due to: an increase in the volume of repayments, transparency of financial flows, due to the targeting of funds received by educational institutions, joint and several liability of participants in the educational process.
Reviewers:
Popkov V.P., Doctor of Economics, Professor, Head of the Department of Commerce, St. Petersburg State University of Economics, St. Petersburg;
Titova M.N., Doctor of Economics, Professor, Head of the Department of Management, Scientific Supervisor of the Laboratory of Modern Management Methods, Member of the Academic Council, St. Petersburg State University technology and design, St. Petersburg.
Bibliographic link
Avvakumova A.D. WAYS TO IMPROVE THE SYSTEM OF FINANCING EDUCATION // Fundamental Research. - 2015. - No. 6-1. – P. 91-94;URL: http://fundamental-research.ru/ru/article/view?id=38399 (date of access: 04/21/2019). We bring to your attention the journals published by the publishing house "Academy of Natural History"