PROBLEMS AND PROSPECTS OF FINANCING HIGHER EDUCATION INSTITUTIONS OF UKRAINE
The paper considers the problems of financing higher education institutions and focuses on formation of estimates of higher education institutions in Ukraine. The study established that the public and municipal education institutions financed by estimate and budget, which is determined by the amount...
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| Format: | Article |
| Language: | deu |
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Taras Shevchenko National University of Kyiv
2015-03-01
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| Series: | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
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| Online Access: | http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=1007 |
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| author | O. Krasilnyk |
| author_facet | O. Krasilnyk |
| author_sort | O. Krasilnyk |
| collection | DOAJ |
| description | The paper considers the problems of financing higher education institutions and focuses on formation of estimates of higher education institutions in Ukraine. The study established that the public and municipal education institutions financed by estimate and budget, which is determined by the amount and directions of use funds for implementation of functions and achieving the goals. The estimate has 2 components: general and special fund. The paper describes the practice of using general and special funds of higher education institutions. The results present the features of financing public and private higher education institutions. Public higher education institutions acutely feel the lack of financial resources. Tuition fees at public higher education institutions are calculated according to the requirements of the budget legislation. The conclusions suggest the prospects of financing higher education institutions in Ukraine. Higher education institutions need to give special attention to financial planning, optimization of financing sources and expenditures. It is necessary to reform the models, methods and forms of financing higher education sector. |
| format | Article |
| id | doaj-art-70a47eb2dc0545fda9b91d10f3291274 |
| institution | OA Journals |
| issn | 1728-2667 2079-908X |
| language | deu |
| publishDate | 2015-03-01 |
| publisher | Taras Shevchenko National University of Kyiv |
| record_format | Article |
| series | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
| spelling | doaj-art-70a47eb2dc0545fda9b91d10f32912742025-08-20T02:06:47ZdeuTaras Shevchenko National University of KyivВісник Київського національного університету імені Тараса Шевченка. Серія Економіка1728-26672079-908X2015-03-01216711011710.17721/1728-2667.2015/167-2/18PROBLEMS AND PROSPECTS OF FINANCING HIGHER EDUCATION INSTITUTIONS OF UKRAINEO. Krasilnyk0 Taras Shevchenko National University of Kyiv, Kyiv, Ukraine The paper considers the problems of financing higher education institutions and focuses on formation of estimates of higher education institutions in Ukraine. The study established that the public and municipal education institutions financed by estimate and budget, which is determined by the amount and directions of use funds for implementation of functions and achieving the goals. The estimate has 2 components: general and special fund. The paper describes the practice of using general and special funds of higher education institutions. The results present the features of financing public and private higher education institutions. Public higher education institutions acutely feel the lack of financial resources. Tuition fees at public higher education institutions are calculated according to the requirements of the budget legislation. The conclusions suggest the prospects of financing higher education institutions in Ukraine. Higher education institutions need to give special attention to financial planning, optimization of financing sources and expenditures. It is necessary to reform the models, methods and forms of financing higher education sector.http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=1007financingestimategeneral fundspecial fundbudget fundsexpenditures |
| spellingShingle | O. Krasilnyk PROBLEMS AND PROSPECTS OF FINANCING HIGHER EDUCATION INSTITUTIONS OF UKRAINE Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка financing estimate general fund special fund budget funds expenditures |
| title | PROBLEMS AND PROSPECTS OF FINANCING HIGHER EDUCATION INSTITUTIONS OF UKRAINE |
| title_full | PROBLEMS AND PROSPECTS OF FINANCING HIGHER EDUCATION INSTITUTIONS OF UKRAINE |
| title_fullStr | PROBLEMS AND PROSPECTS OF FINANCING HIGHER EDUCATION INSTITUTIONS OF UKRAINE |
| title_full_unstemmed | PROBLEMS AND PROSPECTS OF FINANCING HIGHER EDUCATION INSTITUTIONS OF UKRAINE |
| title_short | PROBLEMS AND PROSPECTS OF FINANCING HIGHER EDUCATION INSTITUTIONS OF UKRAINE |
| title_sort | problems and prospects of financing higher education institutions of ukraine |
| topic | financing estimate general fund special fund budget funds expenditures |
| url | http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=1007 |
| work_keys_str_mv | AT okrasilnyk problemsandprospectsoffinancinghighereducationinstitutionsofukraine |