Адміністративні трансформаційні процеси в Україні та їх вплив на фінансове забезпечення й облік у сфері освіти

Abstract

The article is aimed at critical evaluation and comparison of the modern and the preliminary approaches to financial provision and accounting in the sphere of education to develop recommendations for eliminating gaps and shortcomings, organizing an effective information system of management for educational institutions and rationally spending budget funds in them. As a result of the research, the impact of changes in the management and financing system on the organization of accounting is proved, new conditions and requirements for such organization in educational institutions of territorial communities are allocated. Based on the analysis of indicators of revenues and directions of expenditures of local budgets, it is concluded about an optimistic forecast of the development of the education sector of territorial communities. The impact of innovations in terms of financing and administrative transformations on the education management system in villages and settlements, as well as the organization of accounting in them, is identified. The peculiarities and organizational specifics of the formation of accounting entities, the powers of education management bodies in the implementation of the task of creating an accounting system for the implementation of the budget are determined. It is substantiated that granting autonomy to educational institutions has a positive impact on the management of them and their financial resources, but significantly complicates the issue of accounting. To solve some problematic issues, a general scheme for the formation of a accounting system in the sphere of education in the conditions of decentralization and a step-by-step scheme for the implementation of this task have been built. Prospects for further research in this direction are the formation of methodology and techniques for accounting operations carried out by educational entities, in particular, accounting display of tender and other purchases; development of recommendations on the economic substantiation of the decision on the choice of accounting method by the educational institution. Further development of research on the issues of keeping and organizing accounting in the sphere of education in the context of decentralization will increase the efficiency of spending budget funds and contribute to the growth of the quality of educational services.