Abstract

One of the main priority directions of the modern state policy of Ukraine is the reform of the education system with the aim of improving and ensuring quality education, improving its organizational and management structure. The network of institutions and educational institutions must meet the needs of the population in quality educational services, which necessitates the improvement of the financing mechanism of the educational sphere. The article analyzes the organizational and economic principles of financing the educational sphere in Ukraine, the network of general secondary education institutions and the state of its financing in Krolevetska city and Kirikivka settlement territorial communities, components of the current mechanism for the distribution of educational subsidies. The conducted analysis confirmed the need to update approaches to financing general secondary education, to calculate the amount of financing of educational institutions with a distinction between rural and urban territories within the same community, as well as the need to take into account not the entire population, but only the number of school-age children living in a certain territory. In accordance with the identified problems, directions for improving the mechanism for calculating the amount of educational subsidization have been outlined and substantiated. In particular, it is proposed to calculate the indicator of estimated class occupancy by students on the basis of data from the register of school-aged children living in the territorial community, and when calculating the amount of educational subsidization from the state budget to local budgets and further distribution within the territorial community, take into account the type of area where the institution is located. At the same time, the issues of assessing the effectiveness of not only distribution, but also the use of available resources by institutions and institutions that make up the educational network remain unresolved.

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