Financial support for the reproduction process. Open Library - open library of educational information Financial support procedure

As is known from the Constitution of the Russian Federation and the educational legislation specifying constitutional guarantees:

All must be provided free of charge with pre-school education, general secondary education and primary vocational education (according to the Constitution, secondary vocational education);

Free secondary vocational education and higher vocational education should be provided to those who have passed the appropriate competitive selection on the announced conditions.

These are the starting points on which the education financing system should be based.

It is clear that education is free for students (their families), but not for the state, which must ensure the implementation of constitutional guarantees by paying from public funds:

The work of teachers and professors;

Maintenance, repair, provision of heat and energy to classrooms;

Building;

Purchase of aids, instruments, equipment, etc. for the educational process.

All this requires expenses, the size of which is determined by two main groups of factors:

1) the accepted procedure for determining the amount of funds allocated to the education system and the distribution of these funds between educational institutions;

2) quantitative parameters of the education system (it is useful to remember the definition) and, accordingly, the need for funds to ensure its normal functioning.

Although obvious, these factors are not so simple.

The quantitative parameters of the system must be presented not only in terms of the network of educational institutions itself, but also as quantitative parameters of two other components of the education system:

Educational standards and educational programs - what and how much is required for their implementation;

Educational management bodies and organizations subordinate to them - what and how much is needed for the successful operation of governing bodies, which organizations should be under their jurisdiction and what these organizations need to solve the tasks assigned to them.

A task of this scale is very difficult. To date, it has not been fully resolved, which is especially noticeable when discussing issues related to the lack and (or) determination of the required volumes of budget funding for education.

World practice shows that the education system has the ability to function and develop normally, to provide complete general secondary education for all citizens of the country, when expenses for these purposes are at the level of 5–7% of GDP, taking into account, of course, the specific conditions and traditions of each country.

The data presented do not allow us to answer the question of whether sufficient funds are allocated for education. In addition, the share of expenditures is determined by the different values of government expenditures and GDP across countries. However, the given indicators do not have a very significant spread, which may indicate the presence of some general patterns in determining government spending on education.

At the same time, the volume of public funds allocated to education is almost universally assessed as insufficient, which in a certain sense can be represented as a constantly operating factor - lack of resources. The impact of this factor forces us to look for additional sources to form mechanisms for the rational use of existing resources.

The main type of resources allocated to the education system in Russia are funds from budgets at various levels, i.e. public funds.

In particular, in daytime educational institutions, the share of funding from state and municipal budgets in 2010–2011. were 96.6 and 97%, respectively.

As you can see, the main source of funding for education is budgets at all levels. The share of budget financing in the total volume exceeds 80% and is a fairly stable indicator. It should be borne in mind that the data presented include, in fact, only two sources and do not take into account others, for example, voluntary donations, income from the production and sale of goods and “non-educational” services by educational institutions. Their share is small and difficult to trace in statistical materials. Comparing the indicators of the table. 5.2 with the above data on the share of extra-budgetary revenues in general education institutions, we can conclude that the bulk of extra-budgetary revenues enters the education system through vocational education institutions.

Here are some necessary definitions that can be relied upon when studying issues related to the financing of education.

Financing is the provision of the necessary financial resources for the costs of carrying out certain activities.

Financing is carried out on the principles:

Planning means are provided when drawing up a budget (financial plan);

Targeted - the use of funds is allowed only for the objects and purposes provided for in the plan;

Irrevocability - recipients of funds have no obligation to return them;

Allocation of funds as they are spent;

Savings - rational spending of funds.

In general, the definition is quite acceptable for the conditions of the modern economy. It should be added that these principles of financing are fully included in the current budget process.

One can obviously argue about the proposed content of the concept of “financing”. It may not seem strict enough. However, we will not pretend that this definition is exhaustive. For further study of the issue of financing, the given characteristics are quite sufficient.

It should also be noted that financing should not be confused with “purchase and sale” relations, where there is a counter-movement of financial resources and their tangible or intangible equivalent in the form of a product or service. This is important for further study, since, strictly speaking, not every influx of money or material objects into an educational institution is financing. This issue can be discussed.

Estimated financing - allocation of funds from the state (municipal) budget to cover the expenses of institutions in accordance with the estimate. Estimated financing is carried out (more precisely, it should be carried out) in strict accordance with the intended purpose of expenses and cost standards established by the funding body, taking into account the profile and characteristics of the activities of budgetary institutions. Costs are grouped in accordance with the budget classification, which determines the target orientation of allocations for each estimate. The need for funds is justified by appropriate calculations for each type of expense. Expenses that are not included in the estimate or exceed the estimated allocations, as well as an increase in costs from any other sources, are not allowed.

Budgetary institution estimate- a document defining the volume and quarterly distribution of budgetary allocations for all expenses of a given institution, compiled in the context of budget classification items and in accordance with established requirements.

The remaining definitions necessary for understanding issues of budget financing are established by the Budget Code of the Russian Federation and other legislative acts.

Financing is the provision of the necessary financial resources for the costs of carrying out certain activities.

Financing is carried out on the principles:

Planning means are provided when drawing up a budget (financial plan);

Purpose-oriented - the use of funds is allowed only for the objects and purposes provided for in the plan;

Non-refundability - recipients of funds have no obligation to return them;

Allocation of funds as they are spent;

Savings - rational spending of funds.

In general, the definition is quite acceptable for the conditions of the modern economy. It should be added that these principles of financing are fully included in the current budget process.

One can obviously argue about the proposed content of the concept of “financing”. It may not seem strict enough. At the same time, we will not claim that this definition is exhaustive. For further study of the issue of financing, the given characteristics are quite sufficient.

The remaining definitions necessary for understanding issues of budget financing are established by the Budget Code of the Russian Federation and other legislative acts.

The reproduction process includes 4 stages: production,

distribution, exchange, consumption, which are closely intertwined,

interconnected in time and space, interact with each other and occur simultaneously. A normal reproductive process is possible only if it is fully provided with the necessary financial resources.

Financial support for the reproduction process is coverage

reproduction costs at the expense of financial resources accumulated by business entities and the state.

Financial resources are formed into social production, then

their distribution and targeted use occurs through

special purpose monetary funds. Their uninterrupted formation and rational use affect the level of expansion of production, the growth of the material and cultural standard of living of the people. The volume and structure of financial resources are directly related to the level of production development and its efficiency. In the formation of financial resources

All elements of GDP value are involved, but the main source is ND. In addition, sources of financial resources can be income from external activities; reserve funds of insurance companies, as well as borrowed and raised funds. The variety of financial relations that arise in the process of cost distribution determines the presence of different types

financial resources (profit, taxes, insurance payments, depreciation), the need for which is constantly increasing.

In reproduction, as a single economic process, they participate

economic entities: households; business entities; state. All of them consume a lot of material and monetary resources, receive income and incur certain expenses. Thus, all economic entities of the reproduction process have their own kind of “budgets”, consisting of their income and expenditure parts. In this case, surpluses and deficits of these budgets may arise. This creates an objective need to redistribute the generated funds, which

carried out with the help of finance.

Processes of formation and use of income of subjects

reproductive process is accompanied by distribution and

redistribution of these incomes necessary to regulate the economy in market conditions with the help of public finance and financial intermediaries, the financial market.

Financial support for reproduction costs is carried out in 3 forms:

Self-financing - based on the use of your own

financial resources of business entities. In case of insufficiency

of its own funds, the enterprise can either reduce some of its

expenses, or use borrowed funds raised on the basis of transactions with securities;

Lending is a method of financial security

reproduction costs, in which the expenses of business entities are covered by a bank loan provided on the basis of urgency, payment and repayment;

Government funding is provided on a non-repayable basis.

basis at the expense of budgetary and extra-budgetary funds. Through such financing, the state purposefully redistributes financial resources between production and non-production spheres, sectors of the economy, between forms of ownership, etc.

To ensure uninterrupted financing of reproduction costs, financial reserves are of great importance, which are capable of ensuring a continuous circulation of funds in social reproduction even in the event of huge losses or the occurrence of unforeseen events.

Thus, finance covers all stages of reproduction

process and can have a regulatory effect on its components:

Creating equal conditions for all economic entities

for self-financing and partially regulating the structure of expenses and prices of enterprises through taxes, regulation of depreciation policy, benefits, and minimum wage restrictions;

Ensuring the interest of all economic entities in

implementation of innovative activities through appropriate

tax deductions and depreciation policy;

By creating conditions for the trust of all economic entities in

state, credit system, stock market to ensure

accumulation of free funds and their redistribution.

Financing is carried out on the principles:

Planning means are provided when drawing up a budget (financial plan);

Targeted - the use of funds is allowed only for the objects and purposes provided for in the plan;

Irrevocability - recipients of funds have no obligation to return them;

Allocation of funds as they are spent;

Savings - rational spending of funds.

In general, the definition is quite acceptable for the conditions of the modern economy. It should be added that these principles of financing are fully included in the current budget process.

The remaining definitions necessary for understanding issues of budget financing are established by the Budget Code of the Russian Federation and other legislative acts.

Modern education financing models in all economically developed countries are flexible and responsive to market initiatives. A fundamental component of these models is comprehensive financing of education: by the state and local governments (from the budget); private and charitable organizations, families, students, sponsors.

Financing is the provision of the necessary financial resources for the costs of carrying out certain activities. In our case - for the implementation of the educational process, i.e. for the implementation of one or more educational programs and/or maintenance (education) of students and pupils. Financing involves:

Targeted use of funds - spending funds for predetermined purposes;

Non-refundability - funds provided to educational institutions are not directly returned or reimbursed. In the “classical” concept, financing is defined as “providing the necessary financial resources for the costs of developing the national economy.” Financing is carried out on the principles:

Planning - funds are provided when drawing up the budget (financial plan);

Allocation of funds as they are spent;

Economy - proper and rational spending of funds.

In general, the definition is more voluminous, but quite acceptable. It should be added that these financing principles are fully included in the current budget process. Estimated financing is the provision of funds from the state budget to cover the expenses of non-production institutions, which, as a rule, do not have their own income. Estimated financing is carried out (more precisely, should be carried out) in strict accordance with the intended purpose of expenses and cost standards established by the funding body, taking into account the profile and characteristics of the activities of budgetary institutions. Costs are grouped in accordance with the budget classification, which determines the target orientation of allocations for each estimate. The need for funds is justified by appropriate calculations for each type of expense. Expenses that are not included in the estimate or exceed the estimated allocations, as well as an increase in costs from any other sources, are not allowed.

An estimate of a budgetary institution is a document that determines the volume and quarterly distribution of budgetary allocations for all expenses of this institution.

Expenditures on education in accordance with the budget classification include the following costs:

For general education;

For raising children and adolescents;

For cultural and educational work;

Financing of educational institutions is carried out on the principles of regulatory financing per student for each type and type of educational institution. The standards are approved by the State Duma of the Russian Federation simultaneously with the adoption of the law on the federal budget. Regional and local standards take into account their specifics, including the maintenance of buildings, structures and staffing levels of institutions. The financing scheme for state and municipal institutions is established by the standard regulations on the corresponding type of educational institution. In accordance with the Law “On Education,” non-state educational institutions must also receive budget funding according to standards similar to state and municipal educational institutions from the moment of their state accreditation.

The attraction of additional funds by an educational institution does not entail a reduction in state standards and absolute amounts of funding from budgetary funds. Additional paid services include:

Training in additional educational programs;

Teaching special courses and cycles of disciplines;

Tutoring;

In-depth study of individual subjects, etc.

Income from additional educational activities is used to develop the statutory activities of the institution and salaries of employees, and such activities, according to the law, are not entrepreneurial.

Non-state educational institutions charge students fees for educational services, including for training within the framework of state educational standards. X activity is not considered as entrepreneurial if the income received goes to reimburse the costs of providing the educational process and paying wages to the employees of the institution.

At the same time, an educational institution is allowed to engage in entrepreneurial activities, as provided for in the charter and Russian legislation. Such activities include the sale and rental of fixed assets, property, trade in purchased goods, provision of intermediary services, equity participation in the activities of other enterprises and organizations, acquisition of securities and receipt of income from them.

Educational institutions independently carry out financial and economic activities, have their own balance sheet and current account. Funds not used within one year cannot be withdrawn from the educational institution or counted towards the next financial year.

Let us consider the composition of education costs using the example of secondary schools and the costs of personnel training.

Expenditures for general education schools include:

Purchase of equipment and inventory;

Major repairs;

Construction of new facilities.

Current expenses include wages, office and business expenses, business travel expenses, business trips, free meals for schoolchildren, etc. Current maintenance costs are calculated based on the following indicators:

Average annual number of students;

Number of classes;

Pedagogical rates;

Scope of repair work.

Expenses for the purchase of clothing, textbooks and food are financed from the created fund. The fund is created from the following sources:

From the budget (1% of the amount allocated for the current maintenance of students is allocated);

Receipts from enterprises and institutions;

School funds, for example, for renting premises.

The fund's funds are distributed among schools based on students in need of assistance.

Expenses for personnel training. Personnel training is carried out by vocational and technical lyceums, secondary specialized and higher educational institutions. Budgetary allocations are currently directed by authorities only to training personnel in state educational institutions.

The costs of maintaining universities are determined separately for each of them, taking into account the following conditions:

Average annual number of university students;

Norms of material support for one student;

Salary rates for professional teaching staff of the university;

Official salaries of administrative and economic employees according to the staffing table;

Other indicators characterizing the activities of the university.

The expenditure of funds by the university is carried out in accordance with the estimate on a target basis on a quarterly basis; the estimate is approved by the relevant ministry or department. The estimate determines the wage fund with all additional charges, the scholarship fund, the cost of major repairs, capital investments, and funds for the purchase of inventory and equipment. Expenses for other expenses are approved under the line “Other expenses”, and the distribution of funds by item is carried out directly by the rector of the university.

The average annual number of students for the planned year is determined taking into account graduation and admission separately for full-time, evening and distance learning according to the expression

where is the number of students at the beginning of the year in this form of education;

The number of student dropouts per year in this form of education.

The wage fund includes the wages of full-time teaching staff, including part-time teachers and persons hired on an hourly basis, administrative, technical and educational support staff in accordance with the staffing schedule.

The salary fund for teachers is calculated based on the number of positions and average salary rates. The number of teaching positions is determined by calculated coefficients, taking into account the number of undergraduate and graduate students per teacher. Wage rates are determined by categories of the Unified Tariff Schedule, academic title and academic degree based on a six-hour working day.

The wages of specialists involved in educational work are paid from the hourly fund, which is planned as a percentage of the annual wage fund of regular staff.

The salary fund of administrative, economic and service personnel is calculated according to standard staffing lists of universities.

Payment of scholarships to students, graduate students and doctoral students is calculated taking into account the established rates and the average annual number of students, graduate students, and doctoral students.

The costs of purchasing educational literature for completing the library are calculated taking into account the profile of specialists, the forms of their training on the basis of standards determined by legislative norms.

The amount of expenses includes expenses for practical training of students, fees to teachers for supervising practice, business trips, conducting research, preparing and defending dissertations, purchasing inventory, equipment, carrying out major repairs and other expenses.