Features of legal regulation of financial autonomy of higher education institutions

Abstract

The article considers the legal support of financial autonomy of higher education institutions (HEI). The research-orientation of forms, ways and methods of normative consolidation of financial autonomy of the Free Economic Zone in the European Union is carried out. Legal conflicts and positive legislative approaches are studied through the prism of review of relevant acts of lawmaking: the Law of Ukraine “On Education”, the Law of Ukraine “On Higher Education”, the Law of Ukraine “On Complete General Secondary Education”, the Law of Ukraine “On Public Procurement”. The key elements of the financial economy of the Free Economic Zone on transparency and food security are highlighted (Resolution of the Cabinet of Ministers of Ukraine № 305 of March 24, 2021 “On approval of norms and procedures for nutrition in educational and children’s health and recreation facilities”.
 At the theoretical level, a review of the concepts of financial and economic, founding and food autonomy of the Free Economic Zone in accordance with modern regulatory criteria.
 The author’s-conceptual view on the settlement of normative differences and the introduction of hypothetical changes in the relevant legislation is given.
 It is established that the legal regulation of the financial autonomy of the Free Economic Zone in Ukraine has signs of complexity, orderliness and systematization. The process is provided by the Law of Ukraine “On Education”, the Law of Ukraine “On Higher Education”, the Law of Ukraine “On Complete General Secondary Education”, the Law of Ukraine “On Public Procurement”, Resolution of the Cabinet of Ministers № 305 of 24.03.2021 approval of norms and the Procedure for the organization of nutrition in educational institutions and children’s health and recreation facilities “, in part –– Resolution of the Cabinet of Ministers № 215 of 15.04.2015” On approval of the Regulations on the State Treasury Service of Ukraine “.
 At the same time, normative-legal regulation sometimes has signs of illogicality and inconsistency (such as the normative determination of the status of the founder, manager and authorized person when spending funds as an element of ZVO’s own financial autonomy according to Ukrainian legislation).
 At the same time, in our opinion, the selective incorporation of the positions of the European Commission and EU member states on providing a multi-educational environment with the process of information and economic openness should become an important element of normative and legal support of free economic autonomy in Ukraine.