№ 6/2018

Fìnansi Ukr. 2018 (6): 75–90

LOCAL FINANCE

KYRYLENKO Olha ¹, MARCHUK Anna ²

¹West Ukrainian National University
OrcID ID : https://orcid.org/0000-0002-5504-5519
²Ternopil Regional State Administration, Research ID : http://www.researcherid.com/rid/L-2372-2018
OrcID ID : https://orcid.org/0000-0002-5504-5519

Modernization of budget providing of education in the process of sectoral decentralization

The decentralization reform is systematic and involves structural changes in various spheres of public life. Education is one of the largest sectors of public services utilized by the population of any administrative-territorial units.The object of research of this article is budgetary decentralization, the subject of the study is optimization of budget expenditures for the implementation of the state policy in the sphere of education, implemented within the framework of budgetary decentralization. The article is based on the following methods: analysis and synthesis, grouping and systematization, statistical methods. Basing on summarizing the managerial and financial aspects, the following definition of the decentralization of education is suggested: an economically justified process of transferring authority and responsibility for the management of education and its financial support to local authorities, with the latter providing sufficient financial resources for the implementation of these powers, which is embodied in the general direction of the state educational reform and provides for the formation of an interest in attracting domestic financial grains and improving the quality of educational services for the public. Thus, the decentralized education system should function on the basis of a coordinated, unified national cooperation policy for many independent institutions, each of which has a legislatively defined sphere of autonomy. The strategic goal of decentralization of education is to ensure the availability and proper quality of educational services for all categories of the population. In the process of research the current state, trends and problems of the financial provision of the educational sector are analyzed. It is determined that at the present stage there is a shortage of state aid for local budgets for financing education. The need to optimize the fullness of classes in general education schools is grounded, and the financial effect of this optimization is calculated. A set of measures is proposed to ensure the effectiveness of decentralization in the educational sphere, including public discussion of the strategy for reforming the network of educational institutions in the respective settlements, explaining the nature of the planned optimization activities and their expected effect.

Keywords:decentralization, education, expenditures of local budgets, optimization

JEL: H52, I21, I22

Kyrylenko O. . Modernization of budget providing of education in the process of sectoral decentralization / O. . Kyrylenko, A. Marchuk // Фінанси України. - 2018. - № 6. - C. 75-90.

Article original in Ukrainian (pp. 75 - 90)

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