Фінансові механізми розвитку освіти в умовах децентралізації
Financial mechanisms of education development in conditions of decentralization

Summary/Abstract: Relevance of the research topic. Research actuality is predefined by that question of process control of reforms and decentralization of power for the sake of providing of steady development of country the reformation of educational industry is inalienably related to the process. Implementation of strategic tasks of reformation of the system of education, that will provide the increase of its quality and competitiveness, possibility of integration in European and world educational space, are possible only on condition of sufficiency of financial resources for its functioning and development. Thus the problem of sufficiency of the financial support of education remains actual on the modern stage of reformation of administrative-territorial system of the country. Formulation of the problem. One of the forms of financial participation of the state is educational subvention in providing education quality. Educational subvention is funds allocated from the state budget according to a special formula for financing educational institutions. The operating mechanism of its accrual can not be considered optimal. As a result - the volume of educational subvention does not provide a requirement in facilities on the remuneration of labour of pedagogical workers in the field of general secondary education on a due level. Analysis of recent research and publications. Modern aspects of solving the problems of decentralization and reforming the administrative-territorial system in the country are studied by such scientists as Pavlyuk A. P., Oliynyk D. I., Batalov O. A., Datsko O. I., Murkovych L. L., Molodozhen Yu. B. etc. [1-4]. The results of our own research on the problem are given in [5-11]. Selection of unexplored parts of the general problem. As there is a problem of imperfection of determination of educational subvention volume, the consequence of which is lack of money for maintenance of general secondary education in united territorial communities (UTC) on a due level, there is a need for solving the problem of development of system mechanisms of management education financing, as pre-conditions of quality educational services and steady development of society. Problem statement, research goals. By the above-mentioned circumstances the expediency of determination of ways of optimization of the system of calculation of educational subvention volumes is predefined, that would allow to provide the sufficient level of financing of education in united territorial communities (UTC), as the basis of steady development of the UTC. Method and methodology of research. In the process of conducting research, general scientific (analysis and synthesis, induction and deduction, analytical grouping) and special (abstraction, modeling, etc.) methods of studying economic phenomena and processes were used. Presentation of the main material (results of work). A study of efficiency of distribution of educational subvention mechanism between local budgets is conducted on the basis of formula that takes into account many indexes. According to the results of 2018, the following pattern was established: the difference between the actual and estimated class size in a unit is converted at the end of the year in 1 thousand UAH surplus / deficit of educational subvention per student. Imperfection of formula of calculation of sizes of educational subvention is well-proven. It is set that substantial disproportions are, when in one local budgets the educational subvention volumes are sufficient for the legislatively set remuneration of labour, while in others - allowances for the prestige of pedagogical work are reduced, management of offices and workshops and replacement of temporarily absent teachers are not paid, salaries are not provided on time, pedagogical workers are warned about reduction of allowances in the coming months. To imperfection of operating mechanism of educational subvention, data of the analysis of situation conducted by us testify in relation to financing of educational sphere in the Zaporizhzhya area. Conclusions. A study of level of financial sufficiency of educational subvention on the example of the Zaporizhzhya area was conducted, and inefficiency of operating mechanism of financing of education in united territorial communities (UTC) was revealed. It is set that as a result of making alteration to the Budgetary and Tax codes practical steps are done in direction of budgetary decentralization, substantial changes took place in interbudgetary relations and filling of local budgets due to the redistribution of sources of tax receivables between the different levels of the system. But more detailed analysis of possible consequences of realization of some mechanisms specifies on that they restrain development of united territorial communities (UTC), create the threat of them to financial possibility and assist maintenance of inequality and disproportions in development of territories and do impossible providing of steady development to the country. Such an inefficient mechanism is, in our opinion, the current mechanism for providing educational subventions. It is well-proven that one of the reasons, that results in the deficit of educational subvention, next to the optimized not enough network of establishments and presence of schools/of classes with small filled, there is imperfection of formula of distribution of educational subvention that does not take into account part of envisaged normatively-legal acts Ministry of Education and Science educational services in secondary education. Therefore, the volume of the education subvention needs to be revised and the distribution formula improved.

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