The problem of financing education. Sources of funding for education in the Russian Federation: current trends
Financing a project involves choosing some methods for paying the costs associated with its implementation, as well as identifying sources of investment with their structure. This method acts as a way to attract resources for investment in order to ensure the implementation of the selected project.
Financing methods
Any financing program involves the use of the following methods:
Self-financing, investing only from one’s own resources;
Incorporation and other types of equity financing;
Providing loans banking institutions, as well as the issue of bonds;
Financing through budget funds;
A combination of the various forms of financing mentioned above;
Project financing.
Project financing
This is a method that needs to be given more attention in this article, since in the economic literature one can find a variety of views on the issue of its composition. One of the main disagreements is the definition this term. With all the diversity of its interpretations, it is necessary to highlight a narrow and broad definition:
A broad interpretation suggests the following formulation. Project financing is a set of methods and forms of providing funds for the implementation of various developments. In this case, this concept is considered as a way to mobilize different sources of resources with the integrated use of appropriate methods by which the project is financed. It can also be allocated monetary resources that are directed only to strictly defined purposes within the framework of a specific investment development.
Narrow definition: project financing is a method of providing resources to certain areas of activity, characterized by the method of return on such investments. It is based only on those cash income, which are generated by the investment project. Also, this interpretation is characterized by the optimal distribution of risks associated with this project of the parties involved in its implementation.
Sources of allocation of financial resources
Any financing of an enterprise and its projects represents monetary resources, which can be divided into (internal), as well as borrowed and attracted capital (external). This article will discuss the main forms of such sources in accordance with the objectives of financing specific investment projects.
So, internal financing must be provided by an enterprise that plans to directly implement investment developments. With its help, it is assumed that the company will use its own resources in the form of share capital (authorized capital). This source can also include the flow of funds generated in the process of carrying out activities by a business entity (net profit or). At the same time, the accumulation of resources intended for the implementation of any project must have a target orientation, which is achieved by allocating its own budget for this expense item.
Such enterprise financing can only be used for the implementation of small-scale developments. And capital-intensive projects that require additional investments, are mainly financed from additional sources.
External financing is the use of sources such as funds from various financial institutions and non-financial organizations (state, population and foreign investors), additional deposits Money founders of a business entity. This investment is carried out through the mobilization of raised funds in the form of equity financing and borrowed resources through the attraction of credit financing.
Sources of raising additional funds: advantages and disadvantages
When implementing various investment projects, a financing strategy must be justified, an analysis of all possible methods and sources of financing must be carried out, and a scheme for using additional funds to pay all expenses associated with this area of activity of the entity must be carefully developed.
Thus, the already approved financing scheme must provide:
The required amount of investment in the implementation of the developed project, both in total volume and at each individual stage of its implementation;
Optimization of the composition of financial sources;
Maximum reduction of the risks of the project itself.
Education financing
Education is a fairly important sector of society, requiring additional funding in certain amounts. Its sources are:
Budgets of various levels;
Providing paid services in the field of education;
Scientific activities of such institutions with the subsequent implementation of its results;
Carrying out entrepreneurship of these organizations not related to scientific activities and education.
Turning to statistical data, it should be noted that today municipal and state financing of education takes up about 3% of GDP, and about 2% of GDP comes from the funds of business entities and the population into this area.
Financial and investment strategy of the organization
This concept presupposes the presence of a set of specific decisions that cover the priorities, choices and amounts of use of various sources of additional resources. Such financing is funds aimed at solving technical, marketing, social and management strategies. In this case, the central place is given to the marketing strategy, which significantly induces other components of decisions in other areas (technical, managerial and social). However, the indicated areas of decision-making can be implemented autonomously.
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. In 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, we must remember that the main source continues to be guaranteed - stable government funding.
In current legislation, the field of education is declared a priority. In accordance with this, the procedure for state financing of education is legally defined.
One of the most important institutions of the state is the budget system. Financial resources mobilized into the budget system provide federal and territorial authorities with the opportunity to successfully perform the political, economic and social functions assigned to them. The state, with the help of the budget, 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 expenditure of a fund of funds intended for financial security tasks and functions of the state and local government.
The Russian budget system is defined as a set of federal budgets, budgets of constituent entities of the Russian Federation, and local budgets, based on economic relations and the state structure of the country, regulated by the rules of law.
The country's consolidated budget is a set (sum) of budgets of all levels of the budget system Russian Federation.
The budget process is the activity of federal and regional (subjects of the Russian Federation) government bodies, local governments and participants in the budget process (for example, education authorities and educational institutions) regulated by legal norms in the preparation and consideration of draft budgets, approval and execution of budgets, as well as to monitor their implementation.
Interbudgetary relations are the relationships between federal government bodies, government bodies of constituent entities of the Russian Federation, local government bodies on issues of regulating budget legal relations, organizing and implementing the budget process. At the same time, issues of consolidating revenue sources, redistributing income and budget expenditures (including education expenditures) are considered.
A budgetary institution (Article 161 of the Budget Code of the Russian Federation) is an organization created by federal and regional government bodies, local governments to carry out socio-cultural (for example, educational) functions of a non-profit nature, the activities of which are financed from the corresponding budget on the basis of an approved income estimate and expenses.
Based on the projected volumes of provision of state or municipal services (for example, educational) and established standards of financial costs for their provision, as well as taking into account the execution of the estimate of income and expenses of the reporting period, a budgetary institution (including an educational one) draws up and submits a budget request for the next financial year, which is submitted for approval to the main manager or manager of budget funds.
A budget-funded institution (including an educational institution) uses budget funds in accordance with the approved budget of income and expenses.
A budgetary institution (including an educational institution) subordinate to the federal executive authorities uses budgetary funds exclusively through the personal accounts of budgetary institutions, which are maintained by the federal treasury.
The recipient of budget funds (Article 162 of the Budget Code of the Russian Federation) is a budget institution or other organization that has the right to receive budget funds in accordance with the budget schedule for the corresponding year.
Recipients of budget funds (Article 163 of the Budget Code of the Russian Federation):
Have the right to: timely receipt and use of budget funds in accordance with the approved budget schedule, taking into account reductions and indexation; timely delivery of notifications of budget allocations and budget commitment limits; compensation in the amount of underfunding;
Required to: timely submit budget requests or other documents confirming the right to receive budget funds; effectively use budget funds in accordance with their intended purpose; promptly and in full return budget funds received on a repayable basis and pay fees for the use of these funds; timely submit reports and other information on the use of budget funds.
The Government of the Russian Federation approved regulations on federal educational authorities, which defined their functions in terms of financing.
Thus, the Regulations on the Federal Agency for Education (approved by Decree of the Government of the Russian Federation dated June 17, 2004 No. 288) establish that the agency performs the functions of the main manager and recipient of federal budget funds allocated 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 dated June 15, 2004 No. 280) indicate that: the ministry carries out 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 Russian Ministry of Finance on the formation of the federal budget and the financing of federal services and federal agencies subordinate to the ministry.
The Regulations on the Department of Economics and Finance of the Ministry of Education and Science of Russia (approved by Ministerial Order No. 82 of March 22, 2005) stipulate that the department: forms budget plans for financing the activities of federal services and federal agencies, institutions and organizations subordinate to the ministry within the framework of medium-term financial planning; participates in the consideration of budget plans by the Russian Ministry of Finance; coordinates materials, calculations, justifications with the Russian Ministry of Finance, regulations, forms provided for by the methodology for determining the directions of budget funds; communicates annual and quarterly notifications about budgetary allocations from the federal budget and the amount of financing of expenses to subordinate budgetary institutions; regulates the volume of budget obligations in areas of spending funds within the limits allocated by the Ministry of Finance of Russia; monitors the budget network of the Russian Ministry of Education and Science, federal services and federal agencies subordinate to it in terms of effectiveness budget expenditures; provides methodological assistance on financial and economic issues.
In the speech of the President of the Russian Federation V.V. Putin at a meeting with members of the government, the leadership of the Federal Assembly and members of the Presidium of the State Council, an entire block was devoted to the field of education and the possibilities for its further development.
As the president’s speech emphasizes, we need to think not only about today, but also about the future of our country. Russia's current capabilities 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 avoiding a surge in inflation. And therefore already opening in Russian economy opportunities should not be missed.
The Russian economy, as noted in the speech, has grown by almost 40% over the past five years. The policy pursued 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 people’s lives and the social well-being of society. And the solution of precisely these issues creates the necessary starting conditions for the development of so-called human capital.
An important issue is the creation of mechanisms that can radically improve the quality of domestic education. We need special measures of state support for universities and schools that are actively introducing innovative educational programs and modern educational technologies.
By analyzing the provisions of this speech by the president of the country, the necessary conclusions can be drawn. One of them is that in the practical implementation of the assigned tasks, the state budget will play a prominent role, the funds allocated to it, necessary to solve the problems of development of priority sectors, including education.
Budget planning allows you to determine the volumes and directions of use of budget resources in the field of education at each level of management of the budgetary system of the Russian Federation. In the process of budget planning, realistically acceptable costs and their validity are established, and 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 involved in this work already at the stage of determining the volume of budget funds planned for the development of education at all levels - federal, regional and municipal. It is important to contact all deputies and executive authorities involved in the budget planning process.
At the same time, all sources of state funding for education are clarified, including:
From the budget, which is assigned direct financing of specific educational institutions;
Receipts from funds of approved targeted educational programs at all levels of government;
Distribution of education expenses between budgets different levels based on usage existing forms interbudgetary relations(for example, salary costs, purchase of computers, etc.).
The main indicator of the country's economic development is the volume of gross domestic product (GDP). In Russia, the GDP volume in 2003 was 12.8 trillion. rubles, 2004 - 15.3, 2005 - 18.7, 2006 (forecast) - 24.4 trillion. rubles From the above data it is clear 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 expenditures on education. They amounted to 264 billion rubles in 2001, 2003 - 498 billion rubles, 2005 - 762 billion rubles. An increase in consolidated budget expenditures on education is also planned for 2006.
It is the indicators of expenditures of the country’s consolidated budget on education that allow us to draw a conclusion about how, in general, constitutional guarantees of citizens’ rights to education are ensured throughout the Russian Federation. After all, the overwhelming number of educational institutions are under the jurisdiction of the constituent entities of the Russian Federation and local governments.
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 figure was envisaged at 4.1%.
The draft Code of the Russian Federation on Education proposes to set this indicator at 6 percent. Based on the volume of GDP planned for 2006, the country's consolidated budget expenditures on education should have amounted to one and a half trillion rubles. To achieve this level, it will be necessary in the coming years to increase the country's consolidated budget expenditures on education annually by approximately 250 billion rubles. Considering the current growth rates of GDP, such a task is quite feasible.
What pressing problems in education will this increase in state funding for education help solve:
Eliminate the “beggarly” position of teachers, which will therefore positively contribute to increasing the prestige of the teaching profession;
Completely computerize the educational process in all educational institutions (including rural schools), which allows for the widespread introduction of modern educational technologies;
Bring the material and technical state of educational institutions into compliance with current requirements, carry out the necessary major renovation, improve the training and laboratory facilities, ensure the implementation of mandatory fire safety measures, protect buildings and the lives of students and employees of the education system.
In his speech, the president of the country especially emphasized that “let’s be honest, the numbers economic growth remain abstract for too many people.” And it is quite logical that already in 2006 he proposed increasing the salaries of local therapists, pediatricians and general practitioners by an average of 10 thousand rubles per month. Its specific size should directly depend on the volume and quality of medical care.
Considering that healthcare 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 would be advisable to consider and make a decision at the federal level on a similar one-time increase in teachers’ salaries by 10 thousand rubles per month.
Moreover, in his speech the president indicated: low salary teachers is one of the key problems of Russian education.
As defined by the Labor Code of the Russian Federation (Article 132), wage(including teachers) should depend on their qualifications (this may include higher education and experience in teaching), the complexity of the work performed, the quantity and quality of labor expended, and not be limited to the maximum size. Without a doubt, teachers' salaries should be indexed in accordance with the actual level of inflation.
In addition, it must be borne in mind that increasing teachers’ salaries now means increasing their pensions later. So you need to think about this with a perspective of 10-15 years ahead.
Another important direction of public administration and regulation was defined in the President’s speech: during 2006, complete the transition to regulatory financing educational process, in which budget funds follow students.
Here it is appropriate to recall the “shyness” in this matter. In 2004, Federal Law No. 122-FZ excluded all references to financial standards in the field of education from existing laws. They even abandoned the norm of 3% of federal budget expenditures on higher education. Although by that time the federal budget for 2005 was approved, which provided for expenditures on higher education in an amount exceeding 3%.
Financial rationing makes it possible to legislatively regulate the process of budget planning and financing of education expenses, to carry out budget forecasting for the medium term (up to three years) of state costs to ensure the constitutional rights of citizens to education.
Financial norms should be flexible and allow a comprehensive solution to 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 order when the rules provide minimum size funding per student, and then increasing coefficients should be applied to them. For example, for fulfilling a state order, target numbers for admitting students at the expense of the budget, participation in events 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 of 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 necessary to clarify each time how the Government of the Russian Federation resolution No. 249 dated May 22, 2004 “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 “managing budget resources (costs)” to “managing results.”
A number of additions and clarifications should be made to the Law of the Russian Federation “On Education”:
In Art. 1 “State policy in the field of education” to reveal the concept of “priority of education”, including the responsibility of the state for financing from the budget the implementation of constitutional guarantees of the rights of citizens to education;
Restore the abolished Article 40 “State guarantees of the priority of education”, setting it out in new edition taking into account the above-mentioned speech of the President of the country;
Article 41 “Financing of educational institutions” clarifies the issue of financial regulation, including taking into account increasing coefficients for achieved results, budget forecasting of government spending on education in the future.
All this is intended to facilitate the practical implementation of the tasks formulated in the speech of the President of Russia: to continue the systemic modernization of education; concentrate budget resources on improving the quality of life of the country's citizens; achieve tangible returns from government allocations, avoiding budget overruns. This is a course towards investing in people, and therefore in the future of Russia.
1. Financing of educational institutions
The activities of the educational institution are financed in accordance with the law.
Financing of federal state educational institutions is carried out on the basis of federal standards for financing state educational institutions under the jurisdiction of the constituent entities of the Russian Federation, and municipal educational institutions - on the basis of federal standards and standards of the constituent entity of the Russian Federation. These standards are determined for each type, type and category of educational institution, level of educational programs per student, pupil, and also on another basis. For small rural educational institutions considered as such by state authorities and bodies in charge of education, the funding standard must take into account costs that do not depend on the number of students. The federal budget finances the education of at least one hundred and seventy students for every ten thousand people living in the Russian Federation in federal state educational institutions of higher professional education. The standards for financing federal state educational institutions are established by the Government of the Russian Federation. The standards for financing educational institutions of a constituent entity of the Russian Federation and municipal educational institutions are established by state authorities of the constituent entities of the Russian Federation. Local government bodies may establish standards for financing municipal educational institutions from local budgets (with the exception of subventions provided from the budgets of Russian constituent entities). An educational institution has the right to attract in the manner established by law Russian Federation, additional financial resources through the provision of paid additional educational and other services provided for by the charter of the educational institution, as well as through voluntary donations and targeted contributions from individuals and (or) legal entities, including foreign citizens and (or) foreign legal entities. The attraction of additional funds by an educational institution does not entail a reduction in the standards and (or) absolute amounts of its financing at the expense of the founder’s funds. State educational institutions of secondary vocational education and state and municipal educational institutions of higher vocational education have the right to carry out, in addition to the tasks (control figures) for admission of students financed from the funds of the founder, training and retraining of skilled workers (workers and employees) and specialists of the corresponding level of education under contracts with individuals and (or) legal entities with their payment of training costs.
2. Scheme of budget financing of education
2.1 Main functions of participants in education financing
As you know, an institution is a non-profit organization financed by the owner in whole or in part. The purpose of financing is to provide financial resources for the activities of the institution. By analogy with management, we can say that activities to ensure the achievement of this goal should be carried out by separate structures that perform certain functions and solve certain tasks.
Using the definition of financing and budgeted financing, you can determine the tasks that need to be solved to secure financing. These include:
· determining the purposes to which budget funds should be allocated;
· planning budget expenditures on education;
· ensuring control over the direction of funds for specific purposes;
· ensuring that funds are spent correctly;
· ensuring efficient spending.
The listed tasks are divided into 4 main groups:
1.goal setting;
2.planning;
.spending funds in accordance with goals and plan;
.control over the expenditure of funds.
Since the main source of financing for education is the budget (state and municipal), the financing of education is determined by the following factors:
· the system of government and other bodies involved in the process of financing education;
· the procedure for developing forecasts of the need for budgetary funds, projects for the expenditure part of budgets for financing education;
· procedure (order) for financing education from the budget.
The following bodies participate in the funding process at the federal level:
· President of the Russian Federation (highest official);
· Federal Assembly of the Russian Federation (legislative power);
· Government of the Russian Federation (executive branch);
· Ministry of Finance of the Russian Federation;
· Federal ministries and departments that manage educational institutions financed from the federal budget;
· Federal Treasury, National Bank;
· Federal educational institutions (budget recipients).
At the level of constituent entities of the Russian Federation:
· President, Head of Administration (highest official);
· Legislative bodies of the constituent entities of the Russian Federation (legislator);
· governments of federal subjects;
· ministries and departments of the constituent entities of the federation (usually these are ministries, departments, committees on education, science and education, etc.);
· treasuries, banks;
· educational institutions of the constituent entities of the federation (budget recipients).
At the municipal level:
· municipal level legislators;
· financial departments;
· education committees;
· treasuries, banks, bank branches;
· municipal educational institutions (budget recipients).
As can be seen from the above, the “sets” of funding participants at all budget levels are similar.
The functions performed by participants in the education financing process are presented in Table 1.
Table 1. Main functions of participants in the education financing process
ParticipantDevelopment of the draft budgetExecution of the budgetSenior officialDefinition of the main goals and objectives of the budget (Budget message)Signing of the budget law (budget approval)Legislator Consideration of the draft budgetAdoption of the budgetGovernment (executive branch)Instruction on the development of the draft budget, consideration of the draft budget and submission of it for approval legislator Making a decision (resolution) on the procedure for executing the budget for the corresponding year The body executing the budget - forecasting and drawing up the budget; - organization of work to develop a draft budget; - formation of a draft budget and its submission to the government (executive branch) - organization of execution and control over the execution of the budget; preparation of budget execution reports; - ensuring direct financing of educational institutions (at the appropriate level of management); - communication to education authorities about the limits of budget obligations; - implementation of budget financing of expenses of educational institutions in accordance with the registers of ministries through treasury systems; - control of the targeted nature of the use of budget funds. Education management body Organizing and carrying out work on drawing up budget projects in industries - compiling and sending registers to the treasury system for the implementation of budget expenditures; - drawing up and approving estimates for subordinate educational institutions. Treasury system Expenditure of budget funds Educational institutions (budget recipients) Development of proposals for the draft budget - expenditure of budget funds; - submission to the treasury system of documents confirming the legality and validity of spending budget funds.
Determining the list of participants in the process of financing education and their main functions allows us to present a scheme for financing education (Fig. 1).
Scheme of budgetary financing of education.
The diagram shows budget funding from the municipal budget.
3. Budget estimate, calculation of the need for budget funds
The efficiency of an institution largely depends on how well the estimate of income and expenses for the reporting year is drawn up.
The cost estimate of a budgetary organization is the main financial planning document and the most important tool for analyzing the organization of the financial and economic activities of the institution.
Execution of cost estimates entails contractual and economic contracts of a budgetary institution with various enterprises, institutions and organizations regarding the services provided to it and the acquisition material assets.
The legal significance of the estimate lies in the fact that it determines the rights and responsibilities of the head of a budgetary institution for the targeted use of funds allocated from the relevant budget, as well as the responsibilities financial authorities to control the targeted use of budget funds. If a budgetary institution does not have an estimate, then it is prohibited to spend the received budgetary allocations and any cash expenditure may be considered inappropriate. Budgetary institutions can spend budget funds on:
remuneration of employees of budgetary institutions, monetary support (monetary remuneration, monetary allowance, wages) of employees of state authorities, local government bodies, persons holding public positions of the Russian Federation, public positions of constituent entities of the Russian Federation and municipal positions, state and municipal employees, other categories of employees ;
business trips and other payments in accordance with employment contracts (service contracts, contracts) and the legislation of the Russian Federation, the legislation of the constituent entities of the Russian Federation and municipal legal acts;
payment for the supply of goods, performance of work, provision of services for state (municipal) needs;
payment of taxes, fees and other obligatory payments to the budget system of the Russian Federation;
compensation for damage caused by a budgetary institution in the implementation of its activities.
Considering the above, we can conclude that the budget estimate does not include expenses such as:
expenses for the provision of interbudgetary transfers, subsidies to legal entities;
expenses for servicing state (municipal) debt;
expenses for repaying budget loans, purchasing valuable papers;
other expenses not related to ensuring the performance of the functions of a budgetary institution.
Budget estimates can be of several types.
individual estimates are prepared for a separate institution or for a separate event;
general estimates are drawn up for a group of similar institutions or activities;
cost estimates for centralized activities are developed by departments for financing activities carried out in a centralized manner (purchase of equipment, construction, repairs, etc.);
consolidated estimates combine individual estimates and estimates for centralized activities, i.e. These are estimates for the department as a whole.
The procedure for drawing up, approving and maintaining budget estimates is determined by the main manager of budgetary funds, who is in charge of the budgetary institution. The specified procedure must comply with the general requirements established by the Ministry of Finance (Article 221 of the Budget Code of the Russian Federation). The budget estimate must contain:
approval stamp containing the signature of the manager authorized to approve the institution’s estimate and the date of approval, and its transcript;
name of the document form;
the financial year for which the information contained in the document is presented;
name of the institution that compiled the document and its code All-Russian classifier enterprises and organizations (OKPO);
name of units of measurement of indicators included in the estimate;
The content of the estimate is presented in the form of a table. It should contain line codes, names of the direction of budget funds and corresponding codes for the classification of budget expenditures budget classification of the Russian Federation with detail down to the codes of articles (subarticles) of KOSGU (classification of operations of the public administration sector), as well as the amount for each area.
An estimate of a budgetary organization is formed on the basis of the reported indicators of the summary schedule and the limits of budget obligations for the corresponding year and is approved by the relevant manager or the main manager of budgetary funds.
Currently, from the point of view of budget execution, the significance of the estimate of income and expenses of a budgetary institution has changed significantly. The fact is that funds allocated from the budget for the main activities of a budget institution are spent in accordance with the approved limits of budget obligations. Cash expenditure (financing) of a budget institution by the body executing the budget can be carried out exclusively within the limits of budget obligations. At the same time, the need to draw up an estimate is dictated by the availability of funds from the budgetary institution from entrepreneurial and other income-generating activities, the expenditure of which is not subject to the limits of budgetary obligations. In this case, the estimate of income and expenses of a budgetary institution is the only document determining the directions and amounts of spending such funds.
When planning budget expenditures, two main methods are used: normative and program-targeted.
* The normative method is used when planning expenses for budgetary activities. Standards are established by law or regulations and are the basis for drawing up estimates of budgetary institutions.
Standards can be in the form of monetary expression of natural indicators that satisfy social needs. For example, the standard for feeding one child in a preschool educational institution per day.
Another type of standards are standards for individual payments. An example would be compensation for the purchase of book publishing products.
The third group of standards are the rates of expenditure and consumption of relevant services in the form of physical indicators. Energy consumption limits, water consumption limits, etc.
At the level of constituent entities of the Russian Federation, government bodies can establish, in accordance with federal regulations, regional norms and standards, which are used both to calculate regional budget expenditures and to determine benchmark indicators for municipal budgets in order to determine the volume of financial assistance to municipal budgets.
* The program-target method of budget planning consists in systematic planning of the allocation of budget funds for the implementation of target programs approved by law or regulation.
A target program is a comprehensive document, the purpose of which is to solve a priority task for a given period. Depending on the complexity of the tasks, financial, organizational and technical capabilities, programs are accepted for a period of 2 to 5-8 years. As a rule, for 3-5 years.
The program-targeted method of expenditure planning promotes compliance with a unified approach to the rational use of funds both to solve the most pressing problems of the state, region, municipality, and is a tool for leveling the economic development of individual territories.
Targeted programs are divided into: industry development programs, for example, the Federal Target Program for the Modernization of the Transport System of Russia 2002-2012; regional development programs, for example federal programs: “South of Russia”, “Development of the Kuril Islands and Sakhalin”; solution programs social tasks- federal program “Older Generation”, regional programs: “Gifted Children” for 2008-2011.
Programs may include independent subroutines aimed at solving more local problems. As an example, let us refer to the federal program “Prevention and Combating Diseases of a Social Character,” which includes independent subprograms “Combating Tuberculosis” and “Urgent Measures to Prevent the Spread of Drugs and Diseases Caused by HIV.” budget funding educational institution
Targeted programs, as a document, contain a set of sections, including goals and objectives, results expected from implementation, the customer of the program, implementers, activities and measures by year of implementation and the amount of funding in general and by year.
Specific amounts of funding for each year for each program are established by the relevant budget law. It should be noted that the amounts defined in the program do not always coincide with those stipulated in the budget law for a particular year. Program financing is based on an estimate approach, which determines, within the framework of a functional classification, the costs of a specific program.
The use of one or another of the considered methods for planning budget expenditures is determined by the specifics of the tasks facing the corresponding level of management. To plan current expenses, a normative method is used, and to solve emerging problems, problems that can be resolved within a certain period of time, the program-target method is preferable.
Most planning norms and standards (except for wages and cash compensations and transfers) when drawing up estimates are independently calculated by budgetary institutions, taking into account local prices and tariffs. For example, expenses for public utilities are determined on the basis of technological standards for a given type of premises, based on the actual prevailing price level.
Let us consider in more detail the items that are most often used by budgetary institutions in spending budget funds and, therefore, are subject to inclusion in the budget estimate, as well as the method of expenditure planning used.
· Article 211 “Wages”. Under this article, expenses such as remuneration are planned on the basis of agreements (contracts) in accordance with the legislation of the Russian Federation on state (municipal) service and labor legislation. These expenses include payments for official salaries, UTS tariff rates, hourly wages, payment of bonuses, financial assistance, remuneration based on the results of work for the year and other remuneration and incentive payments. Payment for educational and annual leave, compensation for unused vacation, payment of benefits for the first two days of temporary disability of the employee himself at the expense of the employer is also planned under this article. To calculate the required amount of funds, a staffing table and regulations governing the remuneration system are needed. Calculated using the standard planning method.
· Article 212 “Other payments”. Additional payments and compensations are planned for it, determined by the terms of the employment contract, including daily allowances for business trips, compensation for the purchase of book publishing products, and utility benefits for employees. The calculations use: staffing, regulations governing compensation payments, data on the number of planned business trips per year (to calculate daily allowances for business trips). Calculated using the standard planning method.
· Article 213 “Accrual for wages”. Here we plan the costs of paying the unified social tax by the institution, as well as contributions according to insurance tariffs for compulsory social insurance from industrial accidents and occupational diseases. When determining these expenses, it is necessary to be guided by Sec. 24 of the Tax Code of the Russian Federation and data on the wage fund. Expenses for paying the unified social tax, as well as contributions for insurance tariffs for compulsory social insurance against accidents at work under civil contracts with individuals are subject to reflection in those items that reflect the costs of paying for services under this agreement. Calculated using the standard planning method.
· Article 221 “Communication services”. This item plans expenses for forwarding postal items, purchasing postage stamps, paying for cellular communications, connecting and using the Internet, subscription and time-based payments for a local telephone connection. When planning, the following data is used: the size of the telephone subscription fee, the cost of a radio point, one postal item, envelopes, the number of telephone and radio points, the average annual number of postal items, the amount of payment for mobile calls. Calculated using the indexing method.
· Article 222 “Transport services”. As a rule, travel expenses for business trips and advanced training courses are planned here. When determining the required amount of funds, the following is used: data on the number of business trips per year with an estimated cost of travel, a plan for advanced training, data on the average annual cost of hiring transport. Calculated using the indexing method.
· Article 223 “Utilities”. Consumption and payment are planned for this item:
Heating and technological needs, as well as hot water supply;
gas (including its transportation through gas distribution networks and fees for supply and sales services);
electricity for economic, production, technical, scientific, educational and other purposes;
water supply, sewerage, sewage disposal;
other similar expenses.
When calculating the required amount of funds, you need: information on the need for electricity, heat, gas, water, data on utility tariffs. Calculated using the indexing method.
· Article 224 “Rent for the use of property.” This article plans rental expenses in accordance with concluded agreements. For the calculation, documents are required confirming the number of rented buildings and structures, their area, and rental rates. Calculated using the indexing method.
· Article 225 “Works and services for property maintenance.” Here, the institution's expenses are planned to pay for contracts for the performance of work, the provision of services related to the maintenance of non-financial assets (fixed assets, non-productive assets, intangible assets, inventories). Under operational management, lease and free use. When calculating, they use: a plan for capital and current repairs of buildings and structures, a plan for the repair of utility systems, data on the costs of providing maintenance services for security and fire alarms, local computer networks. Calculated using the indexing method.
· Article 226 “Other works, services.” This item includes expenses for payment of contracts for the performance of work and provision of services not included in Articles 221 - 225, for example:
for non-departmental (including fire) security, security and fire alarm systems (installation, commissioning and operation);
for hire residential premises on business trips;
for the production of forms (state certificates, reporting, etc.);
for services in the area information technologies (software, including the acquisition and updating of reference and information databases). Calculated using the indexing method.
· Article 290 “Other expenses”. This item plans expenses not related to wages or purchase of services. Costs associated with:
payment of different levels of payments, fees, state duties, licenses, fines, penalties for late payment of taxes and fees and other economic sanctions;
other expenses not classified as other items. Calculated using the standard planning method.
· Article 310 “Increase in the value of fixed assets.” Under this article, expenses are planned for payment of purchase agreements, as well as contract agreements for construction, reconstruction, technical re-equipment, expansion and modernization of facilities related to fixed assets, regardless of cost and useful life of more than 12 months. When determining the volume of expenditure for this item, the following are used: standards for the provision of fixed assets, information on prices for fixed assets, the actual provision of fixed assets. Calculated using the standard planning method.
· Article 320 “Increase in the value of intangible assets.” The institution's expenses are planned to pay for contracts for the acquisition or creation by contract of objects related to tangible assets that do not have a material structure and for which documents have been drawn up confirming the institution's exclusive right to them. When determining the required amount of funds, information about the need for intangible assets and their prices is used.
· Article 340 “Increase in the cost of inventories.” This article plans expenses for payment of contracts for the purchase of materials intended for one-time use in the activities of the institution for a period not exceeding 12 months, regardless of their cost, as well as items used in the activities of the institution for a period exceeding 12 months , but not related to fixed assets. When calculating the volume of funds, use: security standards material reserves, data on approved standards for mileage and consumption of fuels and lubricants, information on the cost of fuels and lubricants, estimated prices for spare parts, data on the need for stationery, paper, cartridges, household goods. Calculated using the standard planning method.
Budget classification items are strictly tied to specific spending goals, thereby providing an effective control mechanism intended purpose expenses. At the same time, variability and instability of economic conditions often require changes to approved plans (limits) for the year and redistribution of funds between items.
When engaged in entrepreneurial activities, institutions must draw up an estimate of income and expenses for the production of products, performance of work and provision of services. Income from business activities is included in the estimate of income and expenses of the institution.
Estimate of income and expenses for extra-budgetary funds - a document drawn up by the recipient of funds for the current financial year, approved by the recipient of funds for the current financial year, approved in the manner established by the main manager of federal budget funds, and determining the volume of receipts extrabudgetary funds indicating the sources of education and directions for using these funds in the structure of indicators of the departmental and economic classification of budget expenditures of the Russian Federation.
IN revenue part The estimate includes the total amount of cash receipts expected in the next financial year from all sources of extra-budgetary funds and the balance of funds at the beginning of the next year.
Planning of estimates of income and expenses, as well as its execution, is carried out according to the subject articles of the economic classification of expenses of the budgets of the Russian Federation, provided for by the general permission to open personal accounts to account for funds received from business activities and other income-generating activities. The expenditure part of the estimate contains only those codes of economic classification of expenditures of the budgets of the Russian Federation for which the institution provides for costs. The estimate of income and expenses for extra-budgetary funds drawn up by the institution and the annex are signed by the head of the institution, the chief accountant and certified by the official seal of the institution.
Every month, as well as at the end of the year, budgetary institutions draw up a report on the implementation of the estimate, which is sent to a higher organization. The procedure for drawing up such reports is determined annually by an order of the Ministry of Finance of the Russian Federation on approval of the rules for drawing up accounting reports by organizations on the budget for the corresponding year.
Thus, the cost estimate of a budgetary institution is the main financial planning document and the most important tool for analyzing the organization of the financial and economic activities of the institution. Execution of cost estimates entails contractual and economic contacts between a budgetary institution and various enterprises, institutions and organizations regarding the services provided to it and the acquisition of material assets.
4. Autonomous educational institutions
An autonomous institution is a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work, provide services in order to ensure the implementation, respectively, of state or municipal powers provided for by the legislation of the Russian Federation in the fields of science, education, healthcare, culture, social protection, as well as in other areas and cases provided for by federal laws.
Autonomous institutions are required to receive from the founder a state (municipal) assignment for the provision of state (municipal) services (performance of work). Autonomous institutions, like budgetary institutions, do not have the right to refuse to fulfill the tasks of the founder.
Financing of the activities of autonomous institutions from the budget of the appropriate level is carried out in the form of subsidies for the implementation of state (municipal) tasks for the provision of state (municipal) services (performance of work), taking into account the costs of maintaining real estate and especially valuable movable property and paying taxes, the object of taxation for which is relevant property.
In addition to fulfilling the tasks of the founder, autonomous institutions can provide paid services, which must be expressly provided for in the charter of the autonomous institution.
Autonomous institutions may place funds in bank accounts.
Autonomous institutions are not subject to the obligation to follow the norms of Law No. 94-FZ “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs” - they have the right to carry out without competitive procedures. Another advantage of the status of autonomous institutions compared to budgetary and state-owned institutions is that autonomous institutions have the right to switch to a simplified taxation system. However, only a limited number of autonomous institutions will be able to take advantage of this procedure, since Tax Code RF are provided special conditions transition to a simplified taxation system:
· the number of employees during the reporting period does not exceed 100 people;
· the residual value of fixed assets and intangible assets does not exceed 100 million rubles;
· income based on the results of nine months of the year in which the institution submitted an application for the transition to a simplified taxation system should not exceed 45 million rubles. (excluding targeted funding);
· The organization does not have branches or representative offices.
Before the adoption of Law 83-FZ "On amendments to certain legislative acts of the Russian Federation in connection with the improvement legal status state (municipal) institutions" autonomous institutions were required to conduct an annual audit of the reliability of annual financial statements in accordance with paragraph 9 of Article 13 of the Law on Autonomous Institutions. From January 1, 2011, in accordance with Law 83-FZ, this paragraph becomes invalid - audit of autonomous institutions is no longer mandatory and can be carried out at the discretion of the institution's Supervisory Board.
Thus, an autonomous institution is a type of state (municipal) institution in the Russian Federation with broad financial and economic autonomy.
Bibliography
Budget Code of the Russian Federation as of February 15, 2008, with comments
Federal Law “On Education”
Budget message of the President of the Russian Federation to the Federal Assembly “On budget policy for 2009-2011" / "Rossiyskaya Gazeta"
Making a budget estimate, / Magazine “Budget Accounting”, March, 2008, p. 28-32
Pragina V.A. State and municipal finance: textbook/ M.: Eksmo, 2008 - p.253
Polyak G.B. Budget system of Russia // M.: UNITI, 2008 - p. 289
Podyablonskaya L.I. State and municipal finance // M.: UNITI, 2009 - p. 621
9. www.minfin.ru
www.nasledie.ru
Official website of the President of Russia URL: http://www.kremlin.ru
Official website of the State Duma URL: http:/www.duma.gov.ru
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Introduction
The socio-economic situation in the Russian Federation poses the task of developing new approaches to the formation of resource provision for educational institutions. In practice, most municipalities do not independently cope with their responsibilities for financing secondary schools. These circumstances require a serious review and change of elements of the existing financial mechanism in the field of general education, principles of financing, improvement of financial management practices and the formation of a new system of multi-channel financing of general education institutions. Previously, the financing of the education system was based on the ideology of the state, which recognized only the mechanism for distributing the country's financial resources to meet 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 will help to avoid a crisis in the system, increase the efficiency of the distribution of financial resources between various educational 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 educational institutions and managing it; there are many conflicts in the 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 of modernization of education in the Russian Federation
1.1 The mechanism of financing the general education system: essence and specifics
The economics of education as a special branch of economic knowledge emerged only at the end of the 60s of the 20th century. It was by this time economic issues The development of education came under the close attention of ruling and business circles, since in these years education began to act as one of the key factors in long-term economic growth and social modernization of 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 numerous works, is presented unsystematically 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 adjustments.
Today, budget funds serve as the main source of financial support for education expenses not only in Russia, but also in many countries of the world (Germany, France, Sweden, Great Britain, etc.), while scale of government funding for education is one of the main indicators characterizing the country's policy. financing education monetary economics
The process of organizing financing of the education system can be represented as a sequential chain consisting of three blocks:
determination of the volume of budget financing;
organization of a budget financing system;
organization of a reporting system for the expenditure of budget funds.
The Law of the Russian Federation “On Education” determines that the basis of state guarantees for citizens of the country to receive complete general and vocational education within the limits of state educational standards is state and municipal financing of education.
Until the early 90s, the financing of educational institutions and the education system as a whole was characterized by relative stability. The technology for receiving and spending 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 budgetary 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 authorities at different levels are as follows.
) Subsidiarity:maximum proximity of government bodies exercising spending powers to consumers of relevant budget services.
) Territorial compliance:maximum coincidence of the territorial jurisdiction of the authority exercising spending powers and the zone of consumption of the corresponding budget services.
) External effects:The higher the interest of society as a whole in the implementation of spending powers, the, other things being equal, they should be assigned to a higher level of government.
) Effect of territorial differentiation:The higher the regional and local differences in the production and consumption of budget services, the more, other things being equal, they should be provided at lower levels of the budget system.
) Effect of scale:the concentration of budget expenditures, other things being equal, contributes to saving budget funds.
Due to the decentralization of the budget process, the education financing scheme has changed. The main source of financing in terms of volume is local budget- 60% of expenses for education. At the same time, federal education authorities do not have real levers of active influence on the formation of a fund for federal support of subjects, from which subsidies are provided to the regions.
The education sector is characterized by a peculiar financial mechanism .
To conduct a scientific study of the mechanism of financing 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 existing in educational activities and to substantively analyze 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 the creation, distribution and use of financial resources by general educational institutions and educational authorities in order to ensure the implementation of the state general education 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 levers, financial instruments, providing subsystems (legal, regulatory, information, technological, personnel).
Financial methods most often refer to methods of influencing financial relations to the economic process. Financial methods act in two directions: through the management of the movement of financial resources and through market relations associated with the comparison of costs and results, material incentives and responsibility for efficient use Money.
Financial levers are indicators by which the management entity influences cash flows: profit of a general education institution, income of a general education institution, standard per student, standard, tariffs, depreciation, financial sanctions, rent, taxes, discount, price general education services, forms of payment, types of loans.
Legislatively budget financing mechanism educational institutions are defined in Chapter 4 of the Law of the Russian Federation "On Education" Art. 41:
the activities of an educational institution are financed by its founder in accordance with an agreement between them. According to the agreement between the founder and the educational institution, the latter can operate on self-financing terms;
financing of educational institutions is carried out on the basis of state (including departmental) and local financing standards, determined per student, pupil for each type, type and category of educational institution;
Federal standards for financing educational institutions are established annually by federal law, adopted simultaneously with the law on the federal budget for the next year, and are the minimum acceptable (which, by the way, is not met);
regional and local funding standards must take into account the specifics of the educational institution and be sufficient to cover the average operating costs for a given territory associated with the educational process and the operation of buildings, structures and standard equipment of the educational institution;
The financing scheme for state and municipal educational institutions is determined by standard regulations on educational institutions of the relevant types and types.
Funding problems.
It seems to us that the greatest difficulties are created by the following situations, the resolution of which will help improve the situation in financing the education system:
delimitation of spending powers, i.e. rights and responsibilities of authorities at different levels regarding legal regulation, ensuring financial means and the actual financing (organization of provision) of budget services. It should be based on the division of jurisdiction between federal, regional and local authorities according to the main expenditure items of the economic classification;
shifting onto settlement municipalities responsibilities that are beyond their capacity to finance social infrastructure. As a rule, municipal budgets are in deficit, which obviously dooms social facilities to a miserable existence;
reducing the independence of local governments in spending budget funds. Educational institutions are placed within strict limits 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, because these movements are considered by regulatory authorities as inappropriate use;
strengthening of dependent sentiments of heads of local government bodies, as well as heads of general education and preschool educational institutions. This situation is due to the current tax legislation. It is necessary to revise the mechanism for taxing extra-budgetary funds of educational institutions;
lack of qualified management personnel;
low wages 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 technological progress;
uncertainty and internal inconsistency of the current status of budgetary institutions. On the one hand, the state bears subsidiary liability for their obligations and must include their extrabudgetary funds in budget revenues and expenses; on the other hand, budgetary institutions, with virtually no restrictions, manage extrabudgetary funds, having a “parallel” budget. As a result, some of them turn out to be over-wealthy, 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 unable, 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 strict.
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 accessibility of quality education, as well as to assess the feasibility in the regions of transition to a normative method of planning and financing educational institutions, while intensifying the activities of managers educational institutions, economic and financial services of government and self-government bodies.
The questions posed above are related to overcoming miscalculations in social economic policy.
1.2 Concept for the development of a mechanism for financing educational institutions in market conditions
In accordance with the Concept for the modernization of Russian education for the period until 2010, approved by Decree of the Government of the Russian Federation of December 29, 2001 No. 1756-r, it was intended to fully restore the responsibility of the state in the field of general education, considered as a priority sector national economy.
Experience with the modernization program revealed some serious problems with the original concept, as well as problems with 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 related to lack of funds have led to an accumulation of unresolved problems throughout the education system. The most pressing of them include: repair and reconstruction of schools, low salaries for 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 socio-economic development of the country, but at the same time it is necessary to find the optimal combination of market mechanisms with state educational policy. Therefore, in our opinion, three priority areas should become especially relevant when constructing a concept for the development of a mechanism for financing educational institutions:
increase in budget allocations and transition to regulatory financing;
growth of extra-budgetary income and their legalization;
increasing the efficiency of using financial resources.
On modern 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 educational services to the population.” This will give impetus to the formation of a civilized market for general education services, will allow general education institutions to receive additional funds, and will increase the social and economic effects of the general education system.
An analysis of international practice in implementing various options for financing the general education system shows that in many economic developed countries Financing of general education institutions is carried out from 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 financing and lending schemes for general education in developed countries market economy are students (consumers of general education services) and the state. State financial support students and their families in the form of subsidies, various scholarships and loans, tax benefits. This approach is proposed to be used when developing 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 “results-based budgeting” (program-targeted budgeting). This, in turn, involves creating conditions and prerequisites for the most efficient use of budget resources in accordance with the priorities of the state’s socio-economic policy by expanding the independence and responsibility of budget administrators within the framework of clear medium-term guidelines. The results-based budgeting model suggests the following. The budget is formed based on goals and planned results public policy. Expenses have a clear link to the functions, programs, services, and types of activities of educational institutions. When planning them, the main attention is paid to the justification final results within budget programs from point of view economic efficiency their achievements and social significance. Priority is given to proactive internal control, and responsibility for decision-making is delegated to lower levels.
Today, the development of a quality education system is of paramount importance. 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 budget year, as well as conceptual documents that directly or indirectly affect the financing and quality development of the sphere of general education in the Orenburg region.
This will allow governing bodies to more clearly build financial strategy in the region, in a particular industry, and will provide two unconditional advantages - stability and predictability, and this will contribute to the successful implementation of long-term financial planning in the field of general education.
1.3 Regulatory budget financing
In the context of budgetary austerity, which is characteristic of most countries today, 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 regulatory budget 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 financing the general education system. We believe that general education services have 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 funds state budget.
Finding the optimal balance between public and private financing of education has become a key problem in reforming the general education system in many countries. In a number of countries, the share of extra-budgetary sources in the financing of educational institutions is: in Japan - 57%; in the USA - 52%; in Canada - 39%; in the UK - 38%.
Analysis of existing views on this problem allows us to delve deeper into the issues of organizational and financial aspects of the formation of a market for additional paid educational services and draw the following conclusion. In the current conditions, a significant revision of the distribution of the burden of paying for education is required between the state and the enterprise - the consumer of the future specialist, as well as family funds, which will make it possible to determine the true value of general education and teaching work.
Today, the state is implementing the principle of accessibility to education, which means universal education for Russian citizens. This principle inherently involves financing a certain educational minimum based on developed state educational standards. Everything that goes beyond their scope should be financed from the funds 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 works in terms of additional paid general education services initiated and demanded by the consumer. The implementation of the new mechanism in the Orenburg region involves giving 90% of general education institutions the status of an independent economic entity by 2010. 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 budget instruments, the main of which are regulatory budget financing (NBF) and state (municipal) social order.
NBF implies reimbursement of an organization's expenses for the provision of standardized services to specific categories of consumers according to uniform standards calculated administratively, including in accordance with approved industry standards for financial costs for the provision of state (municipal) services.
The state (municipal) social order means the educational minimum established by the state standard of general education, which a citizen of the Russian Federation must receive under the conditions of 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 regulatory budget financing is based on the following key principles:
unified calculation methodology;
taking into account legislatively approved standards of minimum budgetary provision (cost of public services) and minimum state social standards;
calculation of financial cost standards per service (as a set of expenses per unit of standardization) - for the education system, calculation of budget funding standards per student.
When forming the budgets of educational institutions using per capita standards, it is necessary to use the following indicators:
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 maintaining training areas.
The transfer of financial resources from one level of the budget system to another, right up to a general education institution, should be carried out exclusively according to the specified indicators. At the same time, the head of a general education institution must independently determine the directions for using the received resources and formulate an estimate for the items of the budget classification in accordance with the goals and objectives of this educational institution.
Such a mechanism, on the one hand, allows the formation of a budget on a per capita regulatory basis, 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 contradict the principles of treasury budget execution. With this approach, the most efficient use of budget 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 using the formula:
where is the standard wage expenditure 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 providing the educational process per student in the i-th municipal entity;
We propose to include the NHS in the standard.
where is the standard cost for maintaining buildings of educational institutions in the i-th municipal entity.
2. Features of monetary processes in the Russian economy
Monetary policy is a set of activities of the central bank (CB) in the field money circulation and credit for impact on the macroeconomic process. The purpose of this form of regulation is to achieve equilibrium and sustainable development economy.
A feature of monetary methods is that with their help the state seeks to influence primarily 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.
Within the framework of monetary policy, the central bank performs two main functions:
· providing the national economy with a full-fledged currency system, which is an essential element of the market infrastructure;
· impact on lending activities 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 developed market economies, the activities of the Central Bank should be aimed at fulfilling the objectives of the government’s economic policy. At the same time, a given credit center may have a different status in relation to the government. In some cases, the Central Bank is fully accountable, sometimes it has little independence, and sometimes it occupies a fairly independent position.
A certain degree of independence 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 demand that the credit center solve its financial problems by issuing additional quantities money supply.
Practice foreign countries shows: the operational independence of the Central Bank, as a rule, leads to more successful macroeconomic results.
Monetary Policy Instruments
Operating in the sphere of monetary circulation, the Central Bank uses various instruments. Most of them have an indirect impact. This is an analogy to the general principles of state action in the economy. However, some credit center operations can be carried out directly. Open market operations represent the most market-based option for the Central Bank's influence on the economy. The goal that is being pursued is to regulate the amount of money in circulation in a given country. During the sale of securities to commercial banks, excess balance reserves are withdrawn from them. As a result, the money supply in circulation decreases. In the case of purchasing securities from business banks, the Central Bank pays their cost and thereby introduces an additional mass of money into 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 “credit price”. Receiving these resources, business banks provide them (more high percentage) other economic entities. World experience shows that commercial bank rates exceed the Central Bank rate, as a rule, by 0.5-2%. In Russian conditions, 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 rate level for commercial banks reached 150-180%.
With the help of the interest rate, the Central Bank has an indirect effect on the relationship between 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 in the country is declining.
In historical terms, there is a noticeable tendency for the discount rate to increase 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”. From the mid-30s to the early 50s. The discount rate in England remained at 2%, in the USA - 1%. In the second half of the 20th century. rates have increased significantly. In 1990 they reached their highest level (13.9% in England and 6.5% in the USA). Then, however, they decreased slightly again. In general, it should be noted that this type regulation in the global economy has become less actively used over time.
Regulation through the discount rate policy 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 substantial reserves and relatively rarely apply for additional credit resources from the Central Bank.
Let us also note an interesting detail: the discount rate fulfills informational role. By changing the rate, the Central Bank gives the private sector a signal about the desired activation or, conversely, about restraining business energy. If the private sector does not respond, stronger measures are used (for example, a policy of minimum reserves).
A specific feature of transforming economies is the fact that the value of the discount rate may 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 increased the level of the refinancing rate. Its modulation during each year was, moreover, very significant (which reflected, in part, 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 mandatory minimum reserve policy represents the reservation of a portion 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 permanent deposits. The share due for storage in the Central Bank is called the “reserve rate”. In Russia, this operation (required reserves) began to be practiced in 1990. The reserve rate ranges (for different groups of assets) from 2.5 to 18%.
This operation of 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 regulatory options, it is considered “rough”. It is less market oriented (for example, compared to open market operations).
So, the greatest effect in the regulatory process is given by:
A) using a wide range of methods,
b) their application in an appropriate sequence (from softer to tougher) depending on the reaction of business banks.
In Russia, two operations are currently used:
- refinancing policy,
- mandatory minimum reserve policy.
Voluntary agreements. The Central Bank sometimes seeks to enter into 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 process of its implementation credit policy has a number of effective sides. 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 state’s economic policy. On the other hand, this is an independent direction of macroeconomic regulation
Specifics of interaction between financial and monetary policies
Carrying out economic policy using a financial or credit mechanism raises an important question for economists: in what situation is one or another 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 usually called the Keynesian version of economic policy. Greater emphasis was placed on the monetary mechanism in economic science the name "monetarism". The practice of implementing economic policy in Western countries has shown that the most rational is a combination of both areas 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 government regulation(between financial and monetary levers) resemble cyclicality. However, mechanical repetitions cannot exist in this case. The very basis that is subject to regulation - the economy - is developing and becoming more complex. Keynesianism, for example, worked successfully in a period when the degree of inter-country dependence was weaker. International competition was not so fierce. Countries did not have their current degree of economic openness.
So, the objective reality is that economic policy must simultaneously solve several problems 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 easy to combine and are sometimes contradictory. This is where the pattern of the increasingly complex nature of government regulation manifests itself.
In Russia's economic policy, the practice of using both instruments is being developed. The beginning of the reform inevitably strengthened the role of monetary measures, i.e. monetary policy. Reason: without such orientation, the reform itself could not begin. The predominance of financial leverage in regulation during 1985-1992. could not give rise to radical changes.
At the same time, the increased importance of monetary measures did not lead to the fact that the financial mechanism reduced the scope of its functioning. The domestic economy (especially such areas as the military-industrial complex, agricultural and social sectors) receives incentives for development largely through budget funding.
Bibliography
financing education monetary economics
1. Belyakov S.A., Dmitrieva V.A., Dudnikov V.V., Musarsky M.M. Economics and finance of education. Tutorial. - M.: Publishing house MGOU, 2002.
Bethlehemsky A.B. Economics of education: Textbook in 2 books. Book 1. - M.: Public Education, 2003..
Bethlehemsky A.B. Economics of Education. Study guide in 2 books. Book 2. - M.: Public Education, 2003.
4. Egorshin A.P. Management, marketing and economics of education. - N.Novgorod: NIMB, 2001.
www. alexpublishers. ru
Applications
Topic - Finance of business entities
1. 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 finances of enterprises, the following are distinguished:
A) the principle of economic independence;
b) principle of self-financing;
V) principle of material interest;
G) principle of financial responsibility;
d) the principle of ensuring financial reserves;
e) principle of borrowing.
4. Initial contributions of the founders, profit from core activities, depreciation charges relate to:
A) own funds;
b) borrowed funds;
V) raised funds,
5. According to Art. S3,85,90 SCRF, the factor influencing the organization of an enterprise’s finances is:
A) organizational and legal form;
b) authorized capital;
V) sum accounts receivable.
6. Working production assets:
A) transfer their value completely to the cost finished products;
b) partially transfer their cost to the cost of finished products;
V) do not transfer their cost to the cost of finished products;
G) ensure a continuous production process.
7. Own funds and equivalent funds include:
A) initial contributions from the founders;
b) credits and loans;
c) budget subsidies.
8. Borrowed funds include:
A) profit from core activities;
b) bank loans;
V) proceeds from the sale of shares.
9. Funds raised include:
A) sustainable liabilities;
b) investment tax credit;
V) shares and other contributions of members of labor collectives.
10. Funds received through redistribution include:
A) insurance compensation for incurred risks;
b) proceeds from the sale of shares;
V) budget subsidies.
P. One of the functions of enterprise finance is:
A) distribution;
b) control over cash flows; c) credit;
d) regulating.
12. TO accounts payable relate:a) funds that do not belong to the enterprise;
b) funds belonging to the enterprise;
V) funds temporarily owned by the enterprise;
G) funds belonging to a credit institution.
13. Stable liabilities:
A) do not belong to the enterprise;
b) belong to the enterprise;
V) are not in the turnover of the enterprise;
G) are in the turnover of the enterprise.
14. Working capital is used for:
A) ensuring a continuous production process,
b) creating reserve capital;
V) creating additional capital.
G) creation authorized capital.
15. Raised funds from enterprises- This:
A) proceeds from the sale of shares;
b) proceeds from the sale of bonds,
V) proceeds from the sale of securities;
G) loans from commercial banks.
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The general principles of the education financing system in Russia and abroad are studied. Models, mechanisms and methods of financing the education sector were taken into account. The analysis showed: 1) the models use financing from budgetary, private and commercial capital; 2) market mechanisms reduce the degree of state regulation of the education system; 3) the contradictions in the education financing system require the search for new ways and approaches to this area. Education must be viewed from the perspective of social and economic capital. Improving education financing is possible through redistribution financial burden between 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, and business for the development of education as the main resource.
education financing
government investments
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. – pp. 1426–1430.
2. Klaus Hüfner Management and financing higher education in Germany // “Higher education in Europe. – 2003. – T. XXVIII, No. 2. – URL: technical.bmstu.ru/istoch/germ/upr.doc (access date 03/02/2015).
3. Rivchun T.E. Management models in the vocational education system ( Foreign experience) // Bulletin of Tomsk. state un-ta. – 2009. – No. 328. – pp. 135–139. – URL: http://journals.tsu.ru/vestnik/&journal_page=archive&id=841&article_id=14122 (date accessed 02/28/2015).
4. Sumarokova E.V. Financing higher education: examples of successful solutions // Internet publication “Byudzhet.RU”, 10.10.2014. – URL: http://bujet.ru/article/263901.php (date accessed 03/01/2015).
5. Hans Georg Hoffman, expert of the Delphi project “New forms of financing that guarantee equal education for all, and the development of a paid 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 (access date 02/01/2015).
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 extra-budgetary sources of funding for the education system.
The degree of government regulation of the education system around the world is inevitably decreasing due to the transition of countries' economies to market mechanisms. This is also facilitated by the process of internationalization of higher education within the framework of the Bologna process, which is building a pan-European higher education space. It should also be noted that the WTO General Agreement on Trade in Services (GATS) considers educational services to be competitive services.
The field of higher education in the 80s came under the influence of reforms, including market mechanisms, to strengthen competition at the level of states, regions, and individual universities.
General principles education financing systems
Studying the system and mechanisms of financing in Russia and abroad, we can conclude that there are approaches and principles for financing education that are common to all countries:
Financing from budgetary and extra-budgetary 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 and economic situation in the country and in the world as a whole;
The search for new ways to finance education is carried out regardless of the country’s position in world rankings;
Modernization of the education system;
Finding effective ways to develop and operate the education system.
The following education funding tactics are used around the world:
1. With a general reduction in education funding, in order to equalize the capabilities 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 increase international competition, financial injections into “strong” institutions increase, and “weak” ones, 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 stated budgets, which leads to a weakening of the positions of “weak” institutions and 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 necessary, 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” ones, due to the law of limited resources, experience underfunding or the same level of funding.
Search for new models of education financing
Improving the education financing system should consist of revising and updating existing methods and mechanisms for financing educational processes. The most effective and efficient ones must be used taking into account 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, and society as a whole.
At the present stage, the search for new financing models consists primarily in finding the optimal balance between public and private financing of the education system. The share of government funding varies depending on economic situation country, applied education policy.
Education policy is closely related to employment policy. The solution to problems in the field of education financing should be sought in the planes of socio-economic processes:
Development of the education financing system;
Financing education - investing in human resources;
Education is the source of the nation's well-being;
Fairness and equality in education;
The importance of on-the-job training;
Development of the education payment system;
Development of the education system throughout life.
New thinking in the field of education financing developed under the influence of developments by the World Bank in the USA, Scotland, Australia, New Zealand, and South Africa. Reform of 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.
Fundamental approaches to education financing depend on the economic and political management models applied in countries. In recent years, attempts have been made around the world to redistribute the financial burden of paying for education, which involves changing the share of participation of each source of financing. Countries such as Germany, Australia, Sweden, the UK and the US are overhauling their education finance system, proposing a redistribution of the costs of higher education between students, parents and taxpayers. In addition, another important source of financial resources of private universities in the USA and Great Britain is being more actively involved in the financing of education - individual and institutional philanthropy. The development of philanthropy among entrepreneurs occurs due to the high profits they receive from the use of highly qualified specialists, from the use of the results of technical and scientific achievements and research. Some countries, in order to increase the share of participation of business structures in the process of financing education, propose to introduce a special tax in favor of the education system and provide benefits to sponsors.
New mechanisms for financing education are designed to expand the capabilities of both universities (educational, economic processes), and consumers of educational services (loans, government guarantees).
Lending for educational programs is possible at the expense of credit institutions, the state, educational institutions, as well as at the expense of enterprises that are customers of educational services. The possibility of universities lending to their students depends on the institution’s interest in the successful career of its graduates, which in turn requires an assessment of the quality of educational services. The high salaries of graduates, on which repayments in case of lending depend, should encourage universities to accept the best students for study and create 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 loan repayments is linked to the income of the person being financed up to full repayment. Such methods are supported in many countries, but there is no uniform approach to its implementation in terms of the size and timing of chargeback payments.
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 increasing efficiency financial management will allow you to more freely and quickly manage the funds received, and use financing tools and methods more flexibly. 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 goal of improving the education financing system is to more efficiently use available funds, reduce costs in the education system, and more effectively redistribute funds between budget levels and between participants in the educational process. In some countries, the issue of reducing education costs by attracting non-professional teachers is being considered - parents of students, students, highly qualified employees of organizations with a good education, who are ready to provide training for a lower fee than teachers. Such teaching staff is used in the USA, England, and partly in Germany.
Most of the proposals currently being discussed are closed in nature: establishing tuition fees, methods for monitoring the quality of teaching, introducing a system of bonuses, points, awards, etc. It must be remembered that proposals must be considered and discussed in the entirety of alternatives.
Conclusion
The relevance of improving the education financing system is justified by the insufficient funds in the field of education, which leads to ineffective use of the resources available to organizations carrying out educational activities.
Despite the constant support of the state, the education financing system 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 capabilities of service consumers. The determining factor for 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 to the construction of new models for the implementation of tasks, new connections between elements of the system (participants in the educational process and resources). New models of education financing determine the shares of budgetary and extra-budgetary funds (external financing), and also determine the role of self-financing of educational institutions (internal financing).
Improving the education financing system is implemented through solving a number of problems, including:
Comparative analysis of existing standards, methodologies, models, etc.;
Evaluation of financing results;
Development and implementation of new approaches, standards, models, strategies;
Standardization of approaches and models.
Considering education as social and economic capital, it is necessary to identify business structures as the main consumers of the results of educational activities. This formulation of the issue will allow building long-term partnerships between organizations engaged in educational activities and business.
An integrated approach to finding the most effective methods and education financing models requires effective management, standardization of financing methodology, and development of an 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;
Reduced budget funding;
Ineffective use of funds for education;
The influence of crisis phenomena in the internal and external environment of the education sector.
The development of a more effective education financing system solves the problem of the quality of financing of educational organizations by: increasing the volume of return payments, transparency of financial flows, due to the targeting of funds received by educational institutions, joint responsibility of participants in the educational process.
Reviewers:
Popkov V.P., Doctor of Economics, Professor, Head of the Department of Commerce, St. Petersburg State Economic University, St. Petersburg;
Titova M.N., Doctor of Economics, Professor, Head of the Department of Management, Scientific Director 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 EDUCATION FINANCING SYSTEM // Fundamental Research. – 2015. – No. 6-1. – P. 91-94;URL: http://fundamental-research.ru/ru/article/view?id=38399 (access date: 04/21/2019). We bring to your attention magazines published by the publishing house "Academy of Natural Sciences"
