ФІНАНСУВАННЯ ЗАКЛАДІВ ЗАГАЛЬНОЇ СЕРЕДНЬОЇ ОСВІТИ В УМОВАХ ДЕЦЕНТРАЛІЗАЦІЇ: ПРОБЛЕМИ ТА ПЕРСПЕКТИВИ РОЗВИТКУ

Abstract

The article investigates the main ways of financing general secondary education institutions in Ukraine and developed foreign countries. The main world models of education financing are considered. The foreign experience of management and financing of general secondary education is generalized. Some measures are proposed to eliminate problems with the allocation and use of financial resources for education. The purpose of the study is to identify the features of the system of financing of general secondary education at the present stage and to outline the directions of its reform in the conditions of decentralization and administrative reform based on foreign best practices. The article presents the main models of financing education in different countries. The main problems characteristic of the education sector are identified. There is an imperfect funding mechanism, based on directing funds for the maintenance of general secondary education, rather than on ensuring the quality of education in accordance with the principle of «money follows the child», lack of incentives and opportunities for professional development of teachers. The analysis shows that, despite the reform of general secondary education in Ukraine and the planned positive changes and new opportunities due to administrative and financial decentralization, there are a number of factors that negatively affect the financial security of the education sector. These include: shortage of professionals with experience who could implement new powers and manage the distribution of financial resources on the ground, irregular receipt of budget funds and non-transparency of their distribution at the regional and local levels, corruption in education authorities, low financial capacity of communities, imperfection legislation, conflicts over school closures. Therefore, a special role in the process of reforming education should be played by the system of management and control over the activities of budgetary institutions for the efficient use of financial resources of the state. To improve the situation at this stage, the policy of financing education should be formed in accordance with the Constitution of Ukraine, which regulates the allocation of at least seven percent of GDP for education and socio-economic feasibility of budget expenditures. It is expedient to reform general secondary education by combining domestic and world experience.