УДОСКОНАЛЕННЯ МЕТОДІВ ФІНАНСУВАННЯ ЗАКЛАДІВ ОСВІТИ З МІСЦЕВОГО БЮДЖЕТУ

Abstract

The education system is a significant basis for the development of both society and an individual. With the help of education, the future development potential of the state is formed, both in economic and spiritual terms. It was revealed that today the financing mechanism of the school is closely related to its management system, due to which the methods of administrative distribution of financial resources prevail at the local level, the planning of expenses for the maintenance of the school is carried out on the basis of last year's expenses, and only protected items of expenditure are mainly provided with full funding. All this prompts school leaders to solve a significant part of financial problems at the expense of parents or sponsorship, and not by conducting effective financial and economic activities of the institution, responsible spending of budgetary funds. It has been substantiated that it is efficient to finance the school with the help of the target-oriented format of the local budget execution, which is constantly being improved. When developing a budget program, the main administrators of budget funds need to clearly understand how to measure the results of its implementation. It is to measure such results that effective indicators of the implementation of budget programs are used - indicators, on the basis of which the assessment and analysis of the effectiveness of the use of budget funds provided for the implementation of the budget program (subprogram) is carried out to achieve the goal of the budget program (subprogram) and the implementation of its tasks. The introduction of a program-targeted method of forming a school budget, focused on the result, as a mechanism for financing the activities of budgetary institutions, eliminates the shortcomings of the estimated financing method. The target-oriented method assumes the definition of the goal to be achieved as a result of the use of budgetary funds, and provides information on the quality of service delivery, the resulting social effect. The program-target planning method is at the heart of the results-based budgeting model, it involves the formation of a program budget that combines the requirements for the planned result and for the allocation of resources.