Sources of income formation in establishments of higher education

Abstract

The article is devoted to the research of the main tendencies and structure of public higher education financing. The purpose of the research. The purpose of the article is the analysis of higher education institutions financial support, to study the estimated financing, the composition of incomes of general and special funds, to justify the need to diversify sources of funding for educational institutions in order to increase their competitiveness. Methodology. Methodological basis of the research were general scientific, special and statistical economic research methods. Also monographic method was used, the method of logical generalization and system analysis. Results. It reveals the composition of the revenues of the general and special funds of the budget for the provision of training in accordance with the Budget Code of Ukraine. The statistical survey of the revenues of general and special funds of the state budget is carried out on the example of the leading classical, technical, agricultural and pedagogical institutions of higher education. The structure of the actual revenues of the special fund of the leading state assets of Ukraine is analyzed. It is revealed, that higher education system development depends exclusively on sufficient financial support, which allows to update the scientific and methodological base of the university. It is clarified, that the current state of the higher education system of Ukraine is characterized by a gradual decrease in the amount of state financing, reduction of own revenues of higher education institutions from the provision of educational services. Practical meaning. This analysis of generation sources income of higher education institutions can be used to assess the effectiveness of using financial resources by educational institutions and reforming the higher education system. Base on the research, it was determined the importance of reforming the financial provision of the higher education in Ukraine at the expense of budget funds. Prospects for further research. Further scientific research will be devoted to the issue of foreign experience in financing higher education in the market of educational services.