Theoretical and methodological bases and problems of functioning the mechanism of financing institutions of general secondary education

Лойко, Валерія Вікторовна and Поздєєва, Катерина Вікторівна and Маляр, Станіслав Анатолійович (2020) Theoretical and methodological bases and problems of functioning the mechanism of financing institutions of general secondary education European scientific journal of Economic and Financial innovation (1 (5)). pp. 68-78. ISSN 2617-8648

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Abstract

The article investigates the theoretical and methodological principles and problems of functioning of the mechanism of financing of general secondary education institutions of Ukraine. It is studied that world expenditures on education reach 900 billion dollars, which in turn is 3% of world GDP. It is determined that the financing of education is carried out in countries around the world from various sources. In the EU, the US and South Korea, education is funded from the state budget. In post-socialist countries, education spending has declined due to falling GDP. Therefore, in these countries a mixed system of financing the work of educational institutions prevails. The dynamics of the Consolidated Budget of Ukraine and expenditures on education for the period 2014-2019 is analyzed. It is established that the share of expenditures on education in the total amount of the Consolidated State Budget decreased for the period 2014-2019 by 19.22%. The analysis of the dynamics of quantitative indicators by general secondary education institutions of Ukraine for the period 1990/91 - 2019/20 is concluded. It is concluded that the number of general secondary education institutions of Ukraine decreased by 30.27%, the number of students decreased by 41.07%, the number of teachers decreased by 18.06%. The dynamics of quantitative indicators for general secondary education institutions of the city of Kyiv for the period 1995/96 - 2019/20 is studied. It is concluded that the number of general secondary education institutions of Kyiv for the studied period increased 1.34 times, the number of students decreased by 10.06 %, the number of teachers increased by 5.86%. It is proved that the principle of "from the achieved level" is the basis for determining the amount of funding. The expediency of improving the mechanism of financing of general secondary education institutions in Ukraine on the basis of the use of foreign experience, namely, the introduction of financial relations on the principles of the concept of subsidiarity is substantiated.

Item Type: Article
Additional Information: Науково-метричні бази: Index Copernicus International (ICI); Research Papers in Economics (США), ResearchBib (Японія), Google Scholar, Economics and Finance Research
Uncontrolled Keywords: mechanism; financing; general secondary education institutions; expenditures; budgets; extra-budgetary funds; the concept of subsidiarity
Subjects: Статті у наукометричних базах > Index Copernicus
Articles in journals > Наукові (входять до інших наукометричних баз, крім перерахованих, мають ISSN, DOI, індекс цитування)
Divisions: Факультети > Факультет інформаційних технологій та управління > Кафедра фінансів та економіки
Depositing User: Валерія Вікторівна Лойко
Date Deposited: 01 Jul 2020 06:35
Last Modified: 01 Jul 2020 06:35
URI: http://elibrary.kubg.edu.ua/id/eprint/31566

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