Normative budget financing of educational institutions. Regulatory Budget Financing
We have been talking about normative-per capita financing in the field of education for quite some time. The financing of educational institutions of pre-school, primary and secondary general education is already mainly carried out on this basis. Institutions of higher professional education are in the process of transition to normative per capita financing.
As part of the implementation of comprehensive measures to modernize the education system in the Russian Federation, starting in 2008, a transition was made to a new salary system for teachers and measures are being taken to transfer educational institutions of all levels, without exception, to a system of normative per capita financing.
Thus, the Ministry of Education and Science of the Russian Federation by Letter of 13.09.2006 No. AF-213/03 brought to the institutions the Model Methodology for introducing normative per capita financing for the implementation of state guarantees of the rights of citizens to receive public and free general education (hereinafter - the Model Methodology).
Recommendations for calculating the (regional) financial standard for the implementation of the basic general education program of pre-school education in general education institutions are given in the Letter of the Ministry of Education of Russia dated 01.12.2008 N 03-2782 (hereinafter - Letter N 03-2782).
Institutions of higher professional education are transitioning to normative per capita financing only at the present time. The relevant regulatory legal acts were adopted in 2013 and 2014:
- Decree of the Government of the Russian Federation of 03.06.2013 N 467 "On measures to implement the transition to normative per capita financing of state-accredited educational programs of higher professional education" (hereinafter - Decree N 467);
- Order of the Ministry of Education and Science of Russia dated 02.08.2013 N 638 "On approval of the methodology for determining standard costs for the provision of public services for the implementation of state-accredited educational programs of higher education in the specialties and areas of training" (hereinafter - Methodology N 638);
- Order of the Ministry of Education and Science of Russia dated December 26, 2013 N 1405 "On approval of the procedure for determining standard costs for the provision of public services and standard costs for maintaining property in federal state educational institutions of higher education, federal state organizations of vocational education, federal state educational organizations of further vocational education and scientific organizations in respect of which the functions and powers of the founder are performed by the Ministry of in education and science of the Russian Federation "(hereinafter - the Order N 1405).
Definition of normative per capita financing
What is per capita funding? This is funding for an educational organization per student: the approved standard for the cost of training per student is multiplied by their number. This measure is aimed at improving the effectiveness of budget financing and the quality of educational services in general education, in combination with preventing the reduction of actual funding for individual educational institutions.
The financial support standard for educational institutions per student, pupil (regional capitation standard for financial support) is the minimum allowable budget allocation necessary for the implementation of an educational program in the educational institutions of this region in accordance with the requirements of the federal state educational standard per student per year . It is determined taking into account the orientation of educational programs, forms and profiles of training, the category of students, the type of educational institution and other features of the educational process, as well as the expenditure of working time of teaching staff of educational institutions for lesson and extracurricular activities.
The regional per capita financial support norm should be taken into account when drafting budgets for planning budget allocations for the provision of state (municipal) services (work), drawing up a budget estimate of a government institution, and also for determining the amount of subsidies for performing a state (municipal) task by a budget or autonomous institution . The implementation of a revenue-generating activity by a budgetary and (or) autonomous institution cannot entail a reduction in the standards of financial support for this institution at the expense of the budgets of the budget system of the Russian Federation.
In 2011 - 2012 in the framework of the implementation of the Federal Law of 08.05.2010 N 83-ФЗ "On Amending Certain Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions", budgetary and autonomous institutions switched to financing in the form of subsidies for fulfilling a state assignment and subsidies for other goals. It is worth noting that the amount of subsidies for the fulfillment of the state assignment is determined on the basis of the calculation of the standard costs for the provision of public services. He, in turn, is associated with the calculation of their cost. The procedure for performing these calculations is regulated by a number of regulatory documents. One of them is the joint Order of the Ministry of Finance of Russia and the Ministry of Economic Development of the Russian Federation N 137n / 527 dated 10/29/2010, which approved the Methodological recommendations for calculating the standard costs for the provision of public services by the federal state institutions and the standard costs for the maintenance of the property of federal state institutions (hereinafter - the Methodical recommendations N 137n / 527). By virtue of this document, regulatory costs can be determined:
- separately for each institution;
- an average of a group of institutions;
- for a group of institutions using corrective coefficients that take into account the characteristics of institutions.
Consider the main features of the normative per capita financing of preschool, school and vocational education.
preschool educational institutions
In accordance with Letter N 03-2782, the Methodology for calculating financing standards for preschool education has three levels - regional, municipal and educational institutions - and contains the procedure for calculating financing standards and correction factors used to bring regional and local budgets to educational institutions that implement the basic general education program of preschool education.
The regional funding standard should take into account the following expenses for the year (paragraph 1.4 of Letter N 03-2782):
- remuneration of employees of educational institutions, taking into account the district coefficients for wages, deductions on insurance contributions for compulsory pension insurance and compulsory social insurance, as well as taking into account the payment of replacements, sick leave, study leave, compensation for leave and other payments;
- expenses directly related to the provision of the educational process (acquisition of teaching aids, teaching aids, educational equipment (including educational furniture), supplies, stationery, payment for communication services in connection with the costs of connecting to the Internet and fees for using this network, etc.);
- other household needs and other expenses related to the provision of the educational process (training, advanced training of pedagogical and administrative personnel of educational institutions, travel expenses, etc.), with the exception of expenses for the maintenance of buildings and utility costs incurred from local budgets.
The municipal level of regulatory financing (paragraph 2.2 of Letter N 03-2782) is an addition to the regional level. Due to it, current (expenses on food for pupils, utilities, etc.) and capital expenditures of the educational institution for a year are carried out. Local governments can set financing standards for the relevant items of expenditure (including standards for financing utility costs and financing for other expenses).
It should be noted that when calculating these standards the costs cannot be taken into account:
- for major repairs, which are financed outside the standard in accordance with the capital repair plan;
- to pay taxes to the budget (including land, property), as they are financed on the basis of the tax base, taking into account benefits, if any, at the educational institution.
According to paragraph 2.4 of Letter N 03-2782, when determining the total amount of funds allocated to each municipal educational institution, correction factors can be introduced that take into account the objective conditions of the activity.
Level of educational institution. At this level, the principle of normative per capita financing is implemented directly in the educational institution. It consists in the independence of the institution in determining the share of expenditures in the total amount of funds for the remuneration of employees and the costs of providing the educational process, as well as in determining specific areas of material and technical support and equipping the educational process and ensuring the functioning of the institution (clause 3.1 Letters N 03-2782). It independently distributes the amount of funds allocated to the institution according to cost items.
The founders of preschool educational organizations, when developing a methodology for calculating the cost standards used in determining the amount of financial support for fulfilling the state (municipal) task for the provision of services, should be guided by the Methodology for calculating the cost standards for the provision of services to ensure the organization of the provision of public and free pre-school education for basic general educational programs in state (municipal) educational organizations, as well as Table of conditions for the implementation and supervision of child care, child support in the state (municipal) educational organizations. It is given in the Letter of the Ministry of Education and Science of Russia dated 01.10.2013 N 08-1408.
Normative per capita financing educational institutions
Normative per capita financing of educational institutions implementing educational programs of primary and secondary general education is carried out in accordance with the Model Methodology. It also has three levels of normative calculation:
- regional;
- municipal;
- level of educational institution.
At these levels, the same principles and the procedure for calculating the financial support of general education institutions are implemented as for the preschool educational institutions considered above.
Normative per capita financing vocational education institutions
The calculation of standard costs for the provision of public services at the levels of professional training has so far been carried out in accordance with the Procedure for determining the standard costs for the provision of public services and standard costs for maintaining the property of federal state institutions of vocational education, in respect of which the functions and powers of the founder are carried out by the Ministry of Education and Science, approved by the Order The Ministry of Education and Science of Russia dated June 27, 2011 N 2070 (hereinafter - the Order N 2070).
In pursuance of the provisions of Resolution No. 467 of the Ministry of Education and Science of Russia, Methodology No. 638 and Order No. 1405 have been developed. In connection with the development and adoption of Order No. 1405, Order No. 2070 is no longer valid.
The transition to normative-per capita financing of vocational education institutions will help put them in relatively equal financial conditions. As part of this process, it is necessary to optimize the number of teachers and students. For this, it is necessary to move from the current ratios of the number of teachers and students established by regulatory enactments for individual educational institutions to such a ratio, which is determined by specialties and areas of training.
Methodology No. 638 establishes the rules and procedure for calculating standard costs, the conceptual framework, as well as the powers of executive authorities (state bodies) in determining standard costs. It was developed with the aim of methodically ensuring the transition to standard per capita financing of the main professional educational programs of higher education and should be taken into account by the founders in the formation of state tasks for institutions.
According to paragraph 6 of Methodology No. 638, the basic regulatory costs for the provision of public services in the specialties and areas of training include regulatory costs directly related to the provision of services, and standard costs for general business needs.
The following costs are taken into account as part of standard costs directly related to the provision of public services (paragraph 7 of Methodology N 638):
- on wages and accruals on payments for wages of faculty members;
- for the acquisition of inventories consumed in the process of providing the corresponding public service;
- for the purchase of educational literature, periodicals, publishing and printing services, electronic publications directly related to the provision of services;
- on the purchase of transport services, including the travel expenses of the faculty to the place of advanced training and vice versa, travel expenses to the place of practical training and back for students undergoing practical training and accompanying teaching staff;
- on the organization of training and industrial practice, including the cost of living and daily subsistence allowance for students undergoing practical training and accompanying teachers, taking into account the costs of conducting a medical examination;
- to improve the qualifications of the faculty, including the cost of subsistence and living expenses of the faculty for the period of continuing education.
The following costs are taken into account in the structure of standard costs for general business needs (paragraph 8 of Methodology N 638):
- for utilities, including costs for cold and hot water supply and sanitation, heat supply, electricity, gas and boiler fuel, calculated taking into account paragraph 21 of Methodological recommendations N 137н / 527;
- for the maintenance of real estate and especially valuable movable property operated in the process of providing public services assigned to the educational organization by the founder or acquired by the educational organization at the expense of the funds allocated to it by the founder, including the costs of routine repairs and sanitary measures - epidemiological requirements, fire safety, burglar alarm;
- on wages and accruals on wage payments for employees of educational organizations who do not directly participate in the provision of public services (administrative, business, educational and auxiliary personnel and other employees performing auxiliary functions);
- on the organization of cultural, physical education, sports and recreational work with students;
- for the acquisition of fixed assets worth up to 3000 rubles. inclusive per unit.
In accordance with paragraph 9 of Methodology No. 638, the basic standard costs are determined by cost groups of specialties and areas of training. Cost groups are formed on the basis of the following parameters (paragraph 10 of Methodology N 638):
- the use of laboratory equipment and its degree of complexity;
- the ratio of the number of teachers and full-time students in specialties and areas of training;
- priorities of state policy in the field of higher education, established by acts of the President of the Russian Federation and the Government of the Russian Federation.
The list of cost groups of specialties and areas of training is formed on the basis of the requirements of federal state educational standards, taking into account expert assessments and priorities of state policy in higher education at the current time (paragraph 11 of Methodology No. 638).
For a cost group of specialties and training areas, which provides for a minimum amount of basic standard costs, their values \u200b\u200bare calculated based on the requirements of federal state educational standards, approved standards, sanitary norms and rules. If they are absent, the calculation is made by the expert method taking into account the amount of federal budget funds provided for the specified purposes by the consolidated budget list of the federal budget and the budget list of the main managers of the federal budget funds for the corresponding financial year and planning period (paragraph 12 of Methodology No. 638).
The basic standard costs in relation to the cost groups of specialties and areas of training are determined by increasing the individual components of the basic standard costs depending on the parameters of the formation of the cost group of specialties and areas of training (paragraph 13 of Methodology No. 638).
Correcting coefficients are applied to individual components of the basic standard costs, reflecting the features of the implementation of educational programs in the specialties and areas of training and / or objective characteristics of groups of educational organizations that affect the amount of components of standard costs, as well as reflecting the adjustment of costs by the forms of training, forms of educational programs on educational technologies used.
According to the Appendix to Methodology No. 638, such objective characteristics of groups of educational institutions that affect the amount of standard costs include:
- geographical location of the educational organization;
- the right of the organization to independently establish educational standards for the implementation of professional educational programs of higher education;
- individually established for educational organizations, the ratio of the number of teachers and full-time students;
- The status of a particularly valuable object of cultural heritage of the peoples of the Russian Federation;
- specialization of the organization for the implementation of basic professional educational programs of higher education for students with disabilities.
We examined the implementation of the principles of normative per capita financing in educational institutions. The main task of implementing this principle is to put all educational organizations in approximately equal conditions for financial support. The article presents the regulatory documents and their main provisions, in accordance with which the founders of institutions calculate the standard costs for the provision of a particular type of public services in the field of education and determine their cost. Institutions, having familiarized themselves with these documents, will be able to understand how and why they are allocated a certain amount of financing and what it depends on.
The introduction of the normative per capita budget technology of financing fully confirmed the main provisions of the new model of school financing:
· Regulatory budget financing
per student guarantees the equality of payment of educational services from the budget for all children, regardless of the social and economic situation of their families. The budget pays for their education equally, since all children are citizens of Russia;
· Regulatory funding is a specific approach
to create a resource allocation model that ensures that the amount of funds allocated to the school corresponds to budgetary opportunities to ensure the proper quality of the educational services provided to each student;
· The volume of budget funding depends on the features of educational programs,
type and type of educational institutions and the specifics of the student population
The main problem in the transition to a normative financing model is the development of an optimal scheme that fully meets the criteria of efficiency and effectiveness.
The financing model, oriented to the management of results, is based on a direct relationship “means - result” even at the level of recipients of budget funds. Under this funding model, funds are allocated as part of the program-targeted method. The result in this case is the achievement of a specific goal for which funds were allocated.
At the same time, an increase in budget financing will only have an effect if it is accompanied by institutional reforms. An increase in funding without structural reforms can even yield negative results, as it will help preserve the old system and suppress new forms of organization and financing of education. Therefore, the growth of budget expenditures should be accompanied by the development of clear criteria for assessing the effectiveness of budget expenditures, as well as the development of financial instruments that will make it possible in the new situation to ensure the availability of education for various population groups.
One of the most important results of the introduction of the normative model of school financing has become the current legislative framework, which determines the responsibility of various levels of government for the resource support of the educational process in the framework of the implementation of state educational standards.
The problem of increasing the efficiency of budget expenditures on general education is an acute problem not only for local authorities, which are usually the founders of schools and finance them from their budgets, but also for the authorities of the constituent entities of the Russian Federation, which since January 1, 2005 have been responsible for powers to financially secure state guarantees of the rights of citizens to receive a generally accessible general education.
Federal Law "On the General Principles of the Organization of Local Self-Government in the Russian Federation" No. 131-ФЗ dated October 6, 2003 relates to the issues of local importance of municipal districts and urban districts the provision of publicly available and free primary general, basic general, secondary (complete) general education in basic general education programs, with the exception of the powers to financially support the educational process, referred to the powers of state authorities of the constituent entities of the Russian Federation.
The obligation to financially support the educational process in municipal schools rests with the constituent entities of the Russian Federation in accordance with Article 1 of the Federal Law “On Amendments and Additions to Certain Legislative Acts of the Russian Federation Regarding the Financing of General Education Institutions” No. 123-FZ of July 7, 2003. Similar provisions are contained in the Federal Law “On Amendments and Additions to the Federal Law“ On General Principles of Organization of Legislative (Representative) and Executive Bodies of the State rstvennoy authorities of the Russian Federation »№ 95-FZ, dated July 4, 2003
The powers to financially guarantee state guarantees of citizens' rights to receive a general education in general are exercised by state authorities of the constituent entities of the Russian Federation when subventions are transferred to local budgets calculated according to the standards established by the laws of the constituent entity of the Russian Federation. These subventions are included in the regional compensation fund and, according to the Budget Code of the Russian Federation, should be distributed in proportion to the number of consumers of the corresponding budgetary services, taking into account objective conditions affecting the cost of budgetary services. The appropriate methodology should be approved by the law of the subject of the Russian Federation in accordance with the requirements of the Budget Code.
In the framework of the implementation of the project “Reform of the education system” with the active participation of the leadership and specialists of the Ministry of Education and Science of the Russian Federation, methodological recommendations were prepared on the calculation and implementation of budget financing standards for educational institutions. A letter of recommendation was sent to the regions jointly from the Ministry of Finance of the Russian Federation and the Ministry of Education and Science of the Russian Federation containing agreed Methodological Recommendations for calculating educational subventions. The Ministry of Education and Science of the Russian Federation sent to the regions (annex to Letter No. AF-213/03 of September 13, 2006, “On the Preparation and Directions of Variants of Model Techniques”) “A methodology for generating costs for the implementation of state guarantees of citizens' rights to receive a public and free general education based on the principle of normative per capita financing. ”
These legislative acts and methodological recommendations of the federal level formed a unified methodological basis for the introduction of technology of normative per capita financing of schools at the regional and municipal levels, but did not solve the main problem: how and to what extent a particular school will receive financial support for performing the functions of providing students with educational services.
The task, in accordance with the above legislative acts, was attributed to the responsibility of two levels of government:
Regional- financial support for state guarantees of citizens' rights to receive publicly and free general and pre-school education in schools should go by allocating targeted subventions to local budgets in the amount necessary to implement the state standard for general education. The legislation of the subject of the Russian Federation, providing for the provision of subventions to the local budgets from the regional compensation fund, should contain procedure for calculating standardsto determine the total amount of subventions for the implementation of the relevant expenditure obligations of municipalities.
Municipal- to ensure the targeted nature of the use of educational subventions and financial support for the costs of maintaining and operating the property (fixed assets) of schools.
In the regions introducing the normative model of financing, a legislative and methodological base is being formed, which has both general provisions and clear regional differences due to geographical, demographic, economic and other conditions and the educational policy pursued in the region. Some of these documents are presented on the website “Moscow - Consulting Region” http://mos-cons.ru and on the website “Monitoring the Education System and Discussion of the National Project” http://kpmo.ru.
The general provisions of the documents developed in the regions include the following:
When developing per capita funding standards, two main methodological principles of planning and justification of budget allocations are taken into account:
\u003e formation on the basis of expenditure obligations;
\u003e realistic and reliable calculations of the values \u200b\u200bof the standards;
As part of the transition to per capita funding, regional subventions are being formed for municipalities based on per capita ratios;
Funds for the standard are brought to schools, taking into account the number of students;
When developing a methodology for calculating normative per capita financing, consider how much financial resources should be allocated directly to schools; how to allocate allocated resources directly between schools.
In the financing model, it is necessary to use various components, each of which pursues a separate goal. An analysis of existing documents made it possible to identify the main components of the model: basic funding per student (standard educational service), in-depth programs and additional training needs (correction factors) and features of small schools (funding for the need to implement an educational program).
Current methods of normative budget financing determine:
The order of planning and budgeting for education using per capita standards and cost factors;
The order of bringing budget funds to the school level and their distribution on a per capita basis.
This approach takes into account the differentiation of budgetary powers introduced by law between the levels of the budgetary system in the field of general education, the specifics of financial support for these powers, as well as the requirements for procedures for the implementation of these powers. This mechanism encourages schools to attract students, and therefore, to increase the quality of educational services provided; in addition, it will become an incentive for more efficient spending of received funds, provided the school is financially independent.
The methodology and procedure for bringing budget funds to the school level and distributing them on a per capita basis are aimed at:
Determining the procedure for bringing financial resources to a lower level, the procedure for forming the budget of the municipality using per capita standards;
The allocation of financial resources to the school in the amount determined by the standard and the number of students on the basis of budget estimates;
Strengthening the economic independence and autonomy of the school.
At the same time, the normative-capitation principle is used at all levels of budget formation and its delivery to the budget recipient: regional, municipal and school level.
At the regional level, this is expressed in the formation of targeted educational subventions to ensure the educational process, which should be calculated using per capita standards. At the municipal level, standards should be used (regional or own, municipal), allowing to form budget estimates of schools on the same principles.
When forming a budget estimate due to normative per capita financing, only two indicators are used:
Standard for one student, corresponding to the type of program and grade level;
The number of students in these programs.
Financial resources from one level of the budget system are brought to the other, right to the school, exclusively for these two indicators.
Transition to normative per capita financing contributes to a more efficient distribution of limited budget resources. At the regional level, general rules for the distribution of budgetary funds through educational subventions are set. How clear these rules will be is important for the local and school levels, which should ensure the targeted use of budget funds transferred in the form of subventions. Therefore, the procedure and method for determining standard costs is important for bringing subventions to each educational institution. The Federation did not provide these clear rules to the subjects. As a result, most constituent entities of the Russian Federation operate with average unit costs per child in terms of expenses included in the subvention (salary with accruals, other current educational expenses), which worsens the financial situation of the educational sector as a result of inefficient allocation of resources: with “equal” funding ( analogue to the "average room temperature") provides an "unequal" educational service.
Municipal schools should be funded in accordance with the standards of the constituent entity of the Russian Federation, and a clear detail in the regional methodology of the functions of correction factors, allocation of expenditures for low-grade schools to a separate block, and the use of adaptation coefficients make it possible to turn municipal funding standards into an effective mechanism for the efficient distribution of funds between schools rather than an instrument for regulating intergovernmental fiscal relations.
For the municipal level, it is important how accurately the features of the contingent and the network of this municipality will be taken into account when calculating the standard and in determining the educational subvention. In the regions when educational subventions were introduced, the latter were calculated, as a rule, as the average value of budgetary needs per consumer of budgetary services in the municipality, multiplied by the average number of consumers. With such an “average” calculation, there is a completely objective danger that school funding will be reduced, and in a number of areas this happened for several reasons. The methodology for calculating the standards should be devoid of these shortcomings, since the standard should be calculated in detail, per student, according to the degree of study and according to the programs (regular, advanced and corrective).
The methods of calculating per capita financing standards used in the regions of the Russian Federation are designed to solve two main problems of variable resource allocation:
Equal financing of budget recipients with similar needs;
The use of adjustment financing ratios as the differentiation of recipients of budgetary funds.
The practice of calculating the subvention to local budgets according to the norm per student is established in most regions by the following algorithm: in accordance with the regional law, per capita financing standards are determined taking into account the types and types of basic general educational programs and levels of education; the features of the educational process are taken into account in detail (the presence of circles, extended-day groups, dividing the class into subgroups, training at home, in healthcare institutions). Take into account the location of schools - urban, rural areas, urban-type settlements. The principle of introducing costly coefficients is to take into account objective factors that the educational system cannot influence.
A formalized calculation of the budget funding standard, based on the implementation of a standard educational program and using higher cost ratios for various programs in excess of the educational standard, gives the director the opportunity to determine the amount of his financial resources on a long-term basis based on the planned contingent of children. Determining the school budget on the basis of two parameters: the number of students and the norm of budget expenditures per student - allows the director to independently formulate estimates and determine the direction of spending.
With per capita funding, schools received an additional incentive to create comfortable conditions for each student, help him to maximize, realize and increase his potential. High school students have more opportunities to choose academic subjects and the level of difficulty of training, and also, along with general education, start to master demanded professions and determine their future. The laws on compulsory general education and on the new structure of the educational standard adopted last year are aimed at the same thing.
Regulatory and budgetary financing is an attempt to determine the comparability of expenses for educational services to students of each level of education, differentiation of educational programs and the amount of resources required (within the framework of the existing budgetary constraint) in order to take into account the possibilities of variable (competitive) allocation of resources.
The variable resource allocation function can be used for management purposes, since the allocation of additional resources to children with special and more “expensive” educational needs creates an incentive for schools to recruit such students and provide them with opportunities to gain in-depth knowledge.
From our point of view, it is necessary to distinguish two main indicators of normative budget financing: effectiveness and efficiency.
The effectiveness of the school is evaluated based on the degree of achievement of the goals. In the educational sector, to take this criterion into account, it is required that per capita financing covers the cost of resources necessary to ensure the appropriate quality of education. Thus, in order to achieve effectiveness, schools must improve educational technologies and strive to link the use of these technologies with the size of financial resources.
To determine the effectiveness of the school is not enough to know that the result is obtained. It is important to evaluate the effectiveness of the result. Evaluation of effectiveness implies, in its essence, the presence of a base comparableeconomic indicators (planned indicators with actual, one school with another), as well as a regulated base for the formation of the cost of a unit of production, work (services). Economic efficiency is achieved through skillful cost management to maximize results. This criterion for regulatory and budgetary financing of education should be used in the formation of the budget estimates of school expenses and to encourage school leaders to increase the efficiency of resource use. If the school, through its actions, can affect the value of additional sources of financing, the use of funds from the stimulating fund, then conditions are created for the positive dynamics of indicators of economic efficiency. And at the same time, if you finance utility costs based on the amount consumed in the previous year (and the school received funds for installing water and heat meters, replacing window frames), then the schools will not seek to save electricity.
The experience of implementing the regulatory funding model in the regions has shown that this tool of the organizational and financial mechanism of the education system does not give the desired effect if it is not used in a single block with other tools - optimizing the network of educational institutions, forming financial and economic independence of budget recipients, increasing managerial and financial and economic qualifications of leading personnel in the education system. In the absence of a comprehensive mechanism, schools are unlikely to feel that the funding standard is a tool for optimizing and improving the efficiency of budget spending. As long as the network of schools is funded, and not the costs of implementing the educational program per student, the heads of education management bodies and school principals will constantly feel a lack of funds.
Normative per capita financing should become a tool for managing the process of optimizing the network of schools, developing and implementing regional and municipal programs for its restructuring. Classes and schools are more fully staffed by an administrative factor: officials control staffing, staffing and its validity. Restructuring in no way implies that those schools that do not fit into the norm should be immediately closed - this will lead to a decrease in the availability of education, which is unacceptable. When implementing restructuring programs for the network of schools, one should focus not only on economic benefits (although this is an important factor), but primarily on social and pedagogical ones: they should be priorities in the educational policy of the region and the municipality.
In support of the stated provisions, one can give an example from the practice of the city of Saratov: on the basis of monitoring the financial condition of the city’s educational schools in the district departments of education, plans were made to optimize schools where there are not enough funds for remuneration. The city committee on education made a comprehensive plan for optimizing schools: it includes proposals to cover the lack of funds for each school. For example, in the Oktyabrsky district of Saratov at school No. 18, it is planned to merge two classes in parallel to the ninth grade and two in parallel to the eleventh grade. As a result, the school will receive additional funds in the amount of 133.4 thousand rubles. In Zavodskoy district, school No. 16 is proposed to be reorganized into a cadet school, due to which it is expected to increase the student population and classroom attendance.
Resource support for positive changes in the network of schools made it possible in the first year of the national project in a number of regions to achieve significant positive changes in the occupancy of schools and classes - (an increase of 10-20% while maintaining the maximum occupancy rate).
For the evolutionary adaptation of the existing municipal network of schools by the federal model methodology, an adaptation period is recommended, which allows for a “soft” transition to the “money follows the student” technology. Such a transition provides that, when assigning subventions for each municipality, the calculated amounts of subventions are equalized (“smoothed out”) within the framework of permissible deviations from the basic costs calculated by the traditional method (ie, based on estimates from the level of expenses achieved in the previous year). The "corridor" deviation was not more than 5%. And in regional methods, when calculating subventions for specific municipalities, a corrective (correction) coefficient is used, which makes it possible to fill in the lack of funds caused by objective reasons.
In addition, the “soft” transition involves taking into account objective demographic factors: in the country, almost every tenth school is small and, in accordance with the provisions of the Federal Law “On Education”, these schools are financed not according to the norm, but based on the need for financial support of the educational program in this school. In the regions, various financing models for ungraded schools are used; the practice of the Moscow Region can be considered the most effective. In accordance with Article 2 of the Law “On financial support for the implementation of basic general educational programs in municipal general educational institutions in the Moscow Region at the expense of the budget of the Moscow Region”, the expenses “for financing small rural schools and considered as such municipal general educational institutions are calculated regardless of the number of students according to the staffing of the current year in accordance with the basic general education programs "(Article 5 of this law determines the procedure for classifying schools as ungraded).
A distinctive feature of the model of regulatory and budgetary financing is that when allocating financial resources, a number of agreed objective criteria are applied to each educational institution, which determine the amount of funds provided.
Regulatory budgetary financing of education can be seen as a kind of contract that concludes a budget with the school. According to the contract, schools receive certain amounts for the provision of educational services to students and for providing them with the opportunity to achieve the desired results. The financing scheme and the terms of the contract, containing requirements for schools and the procedure for its implementation, are variable values \u200b\u200bthat vary depending on the type of education system. They can range from a strict resource allocation mechanism, backed up by a clear agreement, to a more flexible scheme, in the absence of explicit contracts between the state and the school (non-governmental educational institution).
When developing a new model of education, we are faced with the task: to adapt the regulatory model of financing to specific conditions, given that there is no single formula that would maximally take into account all the provisions of the new model. Each model should be analyzed in terms of achieving its goals and the relative importance of individual assessment criteria.
Theme 5. Financial support for the activities of cultural institutions, art,
0MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION
Federal State Budgetary Educational
higher education institution
"St. Petersburg State
the University of Economics"
Department of State and Municipal Finance
COURSE WORK
discipline "Finance"
"Financing the education system in the Russian Federation"
Completed by: Kurbatova M.V.
3rd year student 2014-2018 Duration
directions finance and credit
Group e-1407
Gradebook Number 140502
Scientific adviser: Kankulova M. I.
Supervisor Evaluation
Supervisor's signature
St. Petersburg
Introduction ................................................. .................................................. .................... 2
Chapter 1. The education system in the Russian Federation. Its socio-economic side ........ 4
Chapter 2. Financing education in Russia ........................................... .......... 7
2.1. General financial mechanism ............................................. ............ 7
2.2. Numerical and analytical indicators .............................................. .................fourteen
Conclusion ................................................. .................................................. .............. 27
List of references ............................................... ........................ 29
INTRODUCTION
As a 3rd year student at SPbGEU, I would very much like to clarify (first of all for myself) the issue of financing education in Russia and its level, this topic concerns me directly. I study on a budgetary basis, respectively, the state of the Russian Federation fully pays for my higher education.
The development of education is a state potential, its future.
Improving the quality of education is one of the highest priorities in the socio-economic sphere of the country's development. The most important aspect of this area is the financing of all levels of education.
Despite the annual increase in allocations from the federal budget to the education sector, there is a lack of funds for the implementation of state functions in this area. The deficit in financing contributes to the emergence and exacerbation of problems related to the content and quality of education, access to education for various segments of the population, full satisfaction of the needs of citizens and others. Insufficient financing of educational institutions also negatively affects the development of the material base and the training of highly qualified specialists, leads to the emigration of scientific and pedagogical personnel abroad, reduces the level of socio-economic development of the state, its competitiveness in the world market.
Education along with science is the key to economic growth; they also reflect the level of well-being of the state and its citizens.
Under the conditions of market reforms, the issue of financing educational institutions remains one of the main tasks of the state budget.
CHAPTER 1. EDUCATION SYSTEM IN THE RUSSIAN FEDERATION. ITS SOCIO-ECONOMIC PARTY
In this chapter I want to describe how the educational system in our country is structured, what elements it consists of and how they function.
The education system is one of the most important social institutions that affects the interests of the entire population of the Russian Federation. Its main task in the development of the state is to form its human potential and improve the quality of economic, social and spiritual relations in society. The right to education in accordance with the Federal Law "On Education in the Russian Federation" is one of the most important and inalienable rights of a citizen of the Russian Federation. Considerable attention is paid to training specialists and improving the educational process, its modernization.
Educational institutions providing education, training and (or) executing an educational program are the main type of educational institution. In their organizational and legal forms, educational institutions can be state, municipal, non-state (private, public and religious organizations). But the effect of legislation in the field of education, of course, covers all types of educational institutions, regardless of their organizational and legal forms and subordination.
Not so long ago (namely, from December 29, 2012) the federal law “On Education in the Russian Federation” came into force. It replaced two basic laws: “On Education” (1992) and “On Higher and Postgraduate Professional Education” (1996). What changes have occurred in the education system, according to the new law? I indicated them below:
- Under the new law, the state is obliged to provide everyone with a free general education within the framework of federal state educated standards (GEF). At the same time, paid educational services cannot replace training that is financed from the budget, the document says. Otherwise, the educational organization is obliged to return all the money to the student or his parents;
−The results of the unified state exam (USE) will be valid for five years. Previously, the USE results were valid until December 31 of the year following the year of release;
−Preschool education is becoming the first level in the education system.
−Municipalities will be required to provide the child with a place in first grade.
−The system of vocational education is changing. Now, the undergraduate system includes undergraduate, specialty and master's degrees, as well as postgraduate professional education. Schools are moving into the system of secondary vocational education as the first stage in the training of skilled workers and employees. According to the law, secondary vocational education must be publicly available;
−Teachers receive special status. New law for the first time
legislatively fixes the special status of a teacher.
Attestation after the ninth grade is mandatory - the exam is taken in the form of a single exam.
At the moment, control over education in the Russian Federation at the federal level is carried out by the Ministry of Education and Science of the Russian Federation and the Federal Service for Supervision of Education and Science subordinate to it.
Educational organizations are divided into types in accordance with educational programs, the implementation of which is the main goal of their activities. In the Russian Federation, the following types of educational organizations are established that implement basic and additional educational programs:
- preschool educational organization;
- educational organization;
- professional educational organization;
- educational organization of higher education;
- organization of continuing education;
- organization of continuing professional education.
CHAPTER 2.FUNDING OF EDUCATION IN RUSSIA
This chapter will focus on financing education in the Russian Federation; its sources, methods, etc.
2.1 FINANCING MECHANISM IN GENERAL
First, I would like to describe the mechanism of financing education.
Our state in the person of federal, regional and local governments is the owner of state and municipal educational institutions. Thus, state or municipal financing is the basis for a citizen to receive an education within the established standards. Nothing shows the level of state regulation of education as the amount of budget funds aimed at financing it. State and municipal financing depends on various factors: on the state structure and the general system of government; legislative distribution of responsibility for types of education.
The funds of the federal budget of the Russian Federation represent the main source of financing the costs of education. These funds are used to finance educational institutions of federal jurisdiction, as well as to implement federal educational programs and as support for regions in need of funding for education. In accordance with Russian legislation, financing is provided for the activities of educational institutions.
Financing of federal state educational institutions is carried out on the basis of federal standards for financing state educational institutions under the jurisdiction of the constituent entities of the Russian Federation, and municipal educational institutions on the basis of federal standards and norms of the constituent entity of the Russian Federation. These standards should be established in accordance with the type, type and category of the educational institution per student or on another basis. For individual educational institutions (for example, small rural schools), funding standards are provided that are independent of the number of students.
The Government of the Russian Federation determines the standards for financing federal state educational institutions.
Local governments can establish standards for financing municipal educational institutions at the expense of local budgets. Educational institutions can be funded by legal entities and individuals, and also accumulate financial resources by providing paid services. Attracting additional funds should not mean a decrease in funding from budgets of various levels. One of the stable sources of cash flow is the rental of premises that are owned by the educational institution, if this does not interfere with the educational process. An additional source of financing is the funds of international organizations, both free of charge and for the implementation of various international programs. Educational institutions can also provide paid services. These include:
- Educational services:
−study of subjects that are not provided for in the plan;
−services of psychological assistance;
- training courses for further admission to the university;
- Additional development services: various sections, interest groups, etc.
- Sports and recreational services: the organization of sections and groups aimed at improving the health of children.
The amount of appropriations directly depends on the amount of income
budget of one level or another. The Budget Code of the Russian Federation determines the procedure for financing Russian educational institutions, and also sets the limits for the application of financial cost standards and minimum budgetary provision. Budget expenditures in the field of economic articles are fully detailed, this is due to the need to tighten control on the part of funding and administrative bodies for their targeted use. The special state body, within the limits of funds allocated from the budget, determines the amount of appropriations and apportion the expenses for the calendar fiscal year.
Institutions such as orphanages, orphanages, boarding schools for orphans and children left without parental care, correctional orphanages and schools for children with developmental disabilities are fully supported by the state.
There are two ways of financing through appropriations:
- “Net budget” - is used when financing funds from the budget to cover clearly defined costs
- “gross budget” - a way to ensure financing of organizations that are fully funded by the budget. Budget funds are provided for all types of expenses.
Method of financing education "gross budget". Where then are budget funds redistributed? The allocated accreditations go to the maintenance of educational institutions to pay for goods, work and services that are performed by individuals and legal entities on state and municipal contracts. The cost of education is the cost of social needs, determined on the basis of the principles of budget planning and financed for specific types of costs. The performance indicators of the institutions that characterize the served contingents (number of students, study groups, classes, number of pupils) represent the basis for calculating the costs of educational institutions. In this case, the operating time during the year is taken into account. These indicators are calculated. Cash expense is calculated at the rate that ensures the functioning and development of the educational institution. The main condition for spending budget funds is their strict regulation as intended. An educational institution is not entitled to use funds for purposes that are not provided for in the estimate. The cost structure of educational institutions includes:
−Wage;
- payroll;
- business trips and other compensation payments to employees; −payment of goods, work and services;
−capital and current repairs;
- purchase of equipment and durables.
It also requires the support of society in the direction of the educational policy, the restoration of active participation and responsibility of the state in this area, and, of course, the improvement of education with the allocation of resources and their rational use.
Education is one of the most important social benefits, financing it, the state invests in the future of its population. The principles of education in accordance with article 43 of the Constitution of the Russian Federation:
- All should be provided free of charge with pre-school education, general secondary education and primary 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.
Based on the above principles, funding for education should be based. The main sources of financing educational institutions in a market economy, as I mentioned above, are budget budgets
rF systems:
- funds of the federal budget; - funds of the budgets of constituent entities of the Russian Federation;
- means of local budgets.
At the same time, given the features and importance of educational services, in a market economy, social financing is multi-channel in nature (see Figure 2).
Figure 2 - Funding channels for educational services
Given these funding channels, it is necessary to clarify two main models based on the principles: the principle of “free” public education; the principle of “payment” - the role of the state is limited (citizens pay for the service).
I consider it necessary to clarify this point of view and present the sources of financing the education system in the following scheme (see
Figure 3).
Figure 3 - Sources of funding for educational services
Changes in the education system should be aimed at addressing issues such as:
−Accessibility of education for various social strata of the population;
–– implementation of structural changes in conjunction with labor market requirements;
−Improving the quality of educational services;
−financing of the material and technical base of education in order to modernize it.
The financial mechanism of the education system in general can be represented as a system of targeted regulation of the processes of formation, distribution and use of financial resources of educational institutions within the framework of these elements (see Table 1).
Table 1 - the financial mechanism of the education system
Financial methods |
Financial leverage |
Regulatory Support |
Information and methodological support |
The financial analysis; planning and forecasting; - financial support activities; - financial regulation; budgeting; - investing; Lending; Financial control and accounting; introduction of new wage systems; - settlement system; - |
Appropriations; Subsidies; Subventions; - budget investments; Depreciation; Rent; - scholarship interest rate; - loans; Tax incentives and deferrals, etc. |
Constitution of the Russian Federation; Codes - Federal law; - regulations Government of the Russian Federation; - regulatory acts of federal ministries, agencies, services; - regulatory legal acts of regional authorities and administrations; - regulatory documents of universities; - other. |
Financial accounting and reporting; - management accounting and reporting; - tax accounting and reporting; - internal financial documentation; - information about the external environment; - information on sources of financing. |
Thus, financing of educational institutions at the expense of the federal budget is carried out in accordance with the functional classification, in which the Education group includes the following expenses:
- Preschool education of young children and the content of preschool education;
- primary general, basic general, secondary general education;
−– initial vocational training in secondary specialized secondary schools, vocational schools, interschool educational combines, production workshops;
−Education in educational institutions of secondary vocational education;
− Expenses for higher professional education;
−professional retraining and advanced training,
- Youth policy and organization of a health campaign for children.
2.2. NUMERICAL ANALYTICAL INDICATORS
Next, I would like to move from theory to real indicators. Admission to state and municipal professional educational organizations and educational organizations and educational organizations of higher education in 2015 is presented in Figure 4.
Figure 4 - Admission to state and municipal professional educational organizations in 2015.
The number of admissions to training in educational organizations providing training for mid-level specialists falls on the budgets of the constituent entities of the Russian Federation the most and amounts to 323.4 thousand people in 2015.
Figure 5 - Admission to state and municipal educational institutions of higher education in 2015
The majority of students admitted to study at state and municipal educational institutions of higher education is carried out with full reimbursement of training costs and amounts to 569.9 thousand people in 2015.
According to the results of the analysis of indicators in the field of higher professional education, one can identify the key problems of structuring higher economic education in Russia:
1) scarce state funding of higher education institutions, leading to the development of training of specialists in technical universities in a wide sector of non-core specialties;
2) low pay for teachers;
3) reducing the level of scientific, economic and methodological training of teachers;
4) increasing the level of corruption and bribery in state universities (charging for budget places, admission to the exam and grades on exams);
5) increased competition among universities in the enrollment of students in the specialty of legal, economic and managerial profiles without taking into account the reduction in the need for such specialists;
6) a sharp decline in the quality of distance learning (distance) training of specialists in small towns and regions, due to the lack of material and technical base, and the lack of staff of teachers with an accounting degree;
7) the problems of employing bachelors and specialists at enterprises, organizations and institutions of economic sectors according to the profile of a specialty acquired at a university;
As for the cost of education, then, by 2016, there has been a significant reduction in spending at all levels of the budgets of the budget system of the Russian Federation (Table 3).
The share of state social spending in the next 3 years will be significantly reduced, and in proportion to this decrease, funding for national security and law enforcement will increase.
activity and defense.
Table 3 - Expenditures of the consolidated budget of the Russian Federation and the budgets of state extra-budgetary funds for education for 2014-2016,
billion rubles
Name |
Deviation |
|||
The consolidated budget of the Russian Federation and the budget of the GVBF |
||||
Federal budget |
||||
GVBF budgets |
||||
territorial GVBF |
||||
The consolidated budget of the constituent entities of the Russian Federation |
The consolidated budget of the Russian Federation and the budget of state extra-budgetary funds in 2016 compared to 2015 decreased by 1378.17 billion rubles. Of these, federal budget spending decreased by 22.04 billion rubles. for the analyzed period. This reduction was caused by the completion of co-financing of regional programs and the transfer of financing under the article “Education” from the federal to the regional level. It is also associated with the completion of co-financing of regional programs to increase teachers' salaries.
“In a number of sections, such as education, health care, physical education and sports, budget expenditures are being cut. The largest amount of expenditures on socially important areas of state policy has been transferred to the level of the constituent entities of the federation, it is there that resources are concentrated for these purposes, it is there that the increase
expenses, ”said Finance Minister Anton Siluanov.
Most federal spending on education is focused on financing higher and postgraduate professional education, which is explained by the transfer of secondary vocational education institutions to the subjects of the Russian Federation (see
Table 4)
Table 4 - the Dynamics of the composition of the federal budget expenditures for 2014 - 2018, million rubles
Name |
% to previous |
||||||
Education in |
|||||||
Preschool education |
|||||||
General education |
|||||||
Primary vocational education |
|||||||
Secondary vocational education |
|||||||
Professional training, retraining and increase qualifications |
|||||||
postgraduate professional education |
|||||||
Youth politics and health improvement |
|||||||
Applied Research in Education |
|||||||
Other issues in the field education |
As can be seen from the table, the largest part of federal spending is higher and postgraduate professional education, 86% or 507,390, 2 million rubles. of total expenses for 2016. The smallest part in expenses is primary vocational education, which is only 0, 8% or 4 469, 2 million rubles. for 2016.
World experience shows that the education system can function and develop normally, as well as create the conditions for providing the entire population with general secondary education, provided that the share of expenditures in this area is not less than 5-7% of GDP (taking into account the particular state). In relation to GDP, the dynamics of expenditures on education are presented in Table 5.
Table 5 - Ratio of GDP to the dynamics of spending on education in Russia for 2011-2016 (at current prices), billion rubles
Indicator |
|||||
Federal budget expenditures |
|||||
including: |
|||||
on education |
|||||
in% of budget expenditures |
|||||
Consolidated budget expenses |
|||||
including: |
|||||
on education |
|||||
in% to expenses consolidated budget |
From the table we can conclude that the percentage (in percent) of education spending to GDP is significantly lower than the norm set by world practice. In addition, this indicator almost does not cross the borders of one hundredth of a percentage of GDP. Thus, the conclusion suggests itself that the current education system requires funding for further functioning and development. This is one of the significant problems of the entire education system. Therefore, it is necessary to create programs aimed at increasing budgetary and extra-budgetary financing of education, together with their rational use. Inadequate funding for educational institutions is a consequence of a decrease in the material and technical support of institutions, a low level of teaching fees, and therefore the number of qualified teachers is being reduced, which highlights the following problem - the quality of education.
In general, there is a negative trend in educational institutions: their number is declining, while the number of people wishing to study is increasing. In addition, today there is a reduction in budget spending. The largest amount of expenditures on socially important areas of state policy was transferred to the level of the subjects of the federation. Directly there is a concentration of resources for these goals of national security and law enforcement, it is there that an increase in spending is carried out.
The volume of budget allocations from the federal budget for the period
The years 2015-2022 for the implementation of the Federal Target Program are shown in Figure 6.
Figure 6 - The volume of budget allocations for the implementation of the state program for 2015-2022, million rubles
Until 2018, the volume of budget allocations will jump from year to year. The reason for this may be a reduction in education spending due to an increase in spending on national defense and national security and law enforcement. Also, the reduction in expenses in 2016 and 2018 may be associated with the transfer of financing under the “Education” section from the federal to the regional level. Despite these reductions, there are positive trends in budget allocations. Since 2019, budget spending on education financing has been steadily growing. By 2022, the budget allocation is 225,319.2 million rubles. compared to 2016. It can be concluded that by 2022 all branches of education will be at a new, higher quality level.
In the framework of the Federal target program "Development of Education" for 2015-2022, 7 main subprograms were laid down, the goals and objectives of which are, basically, the modernization of education systems in general, improving the quality of educational services and raising the scientific and technical level. The volume of budget allocations for the implementation of subprograms and federal programs from the federal budget are shown in Table 6.
Table 6 - the volume of budget allocations for implementation
subprograms and federal target programs from the federal budget, million rubles
Routines |
The volume of budget allocations, million rubles |
Subprogram 1. Development of vocational education |
|
Subprogram 2. Development of preschool, general and additional education of children |
|
Subprogram 3. Development of a system for assessing the quality of education and information transparency of the education system |
|
Subprogramme 4. Involving youth in social practice |
|
Subprogram 5. Ensuring the implementation of the state program of the Russian Federation “Development of education” in 2013-2020 and other activities in the field of education of the state program "Education Development" for 2013- |
|
Federal Target Program 6. "The Federal Target Program for the Development of Education for 2011-2015" |
|
FTP 7. Federal target program "Russian language" in 2011-2015 |
As can be seen from the table, the budget allocations from the federal budget for the implementation of all subprograms and the federal target programs amount to 4,134,329.9 million rubles. The largest expenses are allocated to Subprogram 1 “Development of vocational education” and amount to 3,812,771.0 million rubles. or 92.2% of the total budget allocation. Following the volume of budget allocations falls on Subprogram 2 "Development of preschool, general and additional education of children" and amounts to 148 950, 0 million rubles. or 3, 6% of the total budget allocation. And least of all at FTP 7 “Russian Language” for 2011-2015 and amount to 1,606.2 million rubles. or 0.04% of the total, respectively.
You can systematize the main trends of both positive and negative phenomena in the higher education system in Russia, which are presented in Table 7.
Table 7 - the Main trends in the higher education system of Russia
Positive |
Negative |
Transition to level training, accompanied by increased convertibility of higher education in Russia |
The loss of the distinctive features of Russian higher education, its fundamental nature and privileges |
Significant increase in the accessibility of higher education for modern youth |
Decrease in the social status and assessment by society of the labor of higher school workers |
Mass development and implementation of "innovative educational programs" and educational standards of the European standard in the learning process of students |
The growth of “scissors” between the graduation of specialists and the needs of the labor market in them due to the unstable nature of the interconnections of education practices |
Strengthening control over compliance with educational standards by Rosobrnadzor |
The learning process takes into account the peculiarities of the country's socio-economic development more and more and is less and less aimed at developing a creative personality |
Creation of an electronic informational educational environment and, on its basis, the development of distance education |
The decrease in the importance of the communication aspect of the relationship between teacher and student |
Intensification of competition between regional universities |
Competition in regional universities is shifting to lower requirements for the quality of the original “material” |
The growing interest of some youth in obtaining decent employment on the basis of sound education |
Reorientation of some youth to foreign universities due to disappointment in domestic education |
Mass introduction of universally accessible sites by universities and the development of the process of transforming traditional university structures into marketing and legal support services for innovations |
Thus, on the basis of the revealed trends in higher education, one can assume future prospects for its development: There is a high probability that universities will continue to move along the path of commercializing their own developments, scientific and educational projects, since otherwise there will be a complete exhaustion of the existing scientific backlogs and creative thinking scientific and pedagogical personnel in a number of areas of university activity;
- In the marketing of university services, there are related processes where one process can overwhelm another. Therefore, it is possible to continue the suppression of scientific activity by the educational process, if for each teacher, regardless of his scientific activity, as at the present time, the workload will be practically the same in volume;
- It is difficult to expect the development of competition between regional universities by improving the quality and lowering the price of university services while there is a formal assessment of the results of their activities by the Ministry of Education and Science of the Russian Federation;
- In connection with the transition to level training, a final transformation of the seller’s market into a buyer’s market of standardized university services is possible, which does not allow us to hope for a significant increase in the social status and public assessment of the work of higher school workers serving the most popular segment of the educational market in the near future - a bachelor.
Today, the following positive trends in Russian education can be distinguished:
−humanization and humanization of the educational process, aimed at the transition to humane, democratic relations between teachers and students;
−variability and different levels of the content of education, the introduction of new specialties and specializations, academic disciplines in demand by the changing socio-economic conditions (law, fundamentals of economics, fundamentals of psychology and pedagogy, computer science, etc.);
−development of new educational standards, curricula and programs, educational and methodological complexes in subjects;
−differentiation of the network of educational institutions, the formation of non-governmental educational institutions;
–Development and implementation in the educational process of systems for ensuring and managing the quality of education; the use by educational institutions of additional sources of financing, such as income from their own commercial activities, sponsors, charity funds.
Thus, the state program "Development of Education" for 2015-2022 is designed to accelerate the modernization of Russian education, the result of which will be to achieve a modern quality of education that is adequate to the changing needs of society and socio-economic conditions. The program includes mechanisms to stimulate the necessary systemic changes in education.
Today it is necessary to ensure the high quality of Russian education in accordance with the changing demands of the population and the long-term tasks of developing Russian society and the economy for the country's economic growth and improving the level and quality of life of the population. Improving the effectiveness of youth policy in the interests of innovative socially oriented development of the country.
Conclusion
What conclusions can be drawn on the basis of the work performed?
In the modern world, education is regarded as one of the cornerstones of the stable and highly effective development of society, meeting the present and future needs of mankind, and solving economic, social, environmental, and other problems.
A rather negative aspect in the field of education is the state of financing education and science. It is necessary to radically change and update the quality of the services provided, the material base, computerize educational institutions, introduce information technologies, provide modern approaches to the training and professional development of teaching staff, introduce new economic and managerial methods for the development of education. All these problems require a priority solution.
Unfortunately, there is a reduction in budget spending. By 2016, there has been a significant reduction in spending at all levels of the budgets of the budget system of the Russian Federation. The largest amount of expenditures on socially important areas of state policy has been transferred to the level of the constituent entities of the federation, it is there that resources are concentrated for these purposes of national security and law enforcement, and it is there that spending increases.
Statistical analysis revealed both positive and negative trends in Russian education. In recent years, the number of educational institutions in Russia has decreased by 1697, 2 thousand units, general educational institutions - by 16, 4 thousand units. The largest proportion in the reduction is the number of educational institutions of primary vocational education. The expansion of the network of private universities has led to a significant increase in the number of higher education institutions. But over the past year, the number of universities has decreased by 34 thousand units, which is caused by a change in legislation in the field of education and a demographic failure, as well as a decrease in demand for a number of specialties, which proves the general decline in the number of students. Basically, there is an increase in the number of non-governmental institutions and a reduction in state-owned institutions, which is due to insufficient budget funds aimed at financing education.
It is necessary to find ways to increase budgetary and extra-budgetary financing of education, which can be combined with their rational use. The deficit in financing educational institutions leads to a decrease in the material and technical support of institutions, to a low level of teaching fees, which leads to a reduction in the number of qualified teachers, which reveals an additional problem - the quality of education.
It is necessary to take measures to provide the Russian population with high-quality education in the face of changing requests from citizens, as well as potential changes in the development of society and the economy for a better standard of living and, of course, economic growth. To increase the effectiveness of the implementation of youth policy in accordance with the innovative socially oriented development of the country.
In conclusion, I would like to quote V. V. Putin: “I am convinced that we have a common understanding that high-quality, modern education is the key to the sustainable development of our country, the basis for the self-realization of a specific person, the basis for the expansion of the social and economic opportunities of all citizens countries, a strategic resource of Russia, which we must strengthen and fully use. ”
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Starting January 1, 2016, general education and continuing education organizations switched to normative per capita financing (NPF). The normative - per capita financing of educational organizations is being implemented pursuant to Decree of the President of the Russian Federation of May 7, 2012 N599 "On measures for the implementation of state policy in the field of education and science."
The key principle of per capita financing is money follows student. This means that the educational organization receives money on the state (municipal) assignment for the education of each child in the number of children. Thus, the more students the school attracts, the more money it will receive. From here, the meaning of optimizing the school network becomes clear: for schools - to get more funding, for the budget - to save part of the money.
It is believed that per capita funding should automatically make school teams work better in order to attract more students to their walls and, thus, have a large subvention for the implementation of the state educational standard.
Who sets the per capita standard and how?
Recallthat in accordance with Article 9 of the Federal Law of December 29, 2012 No. 273-FZ determine the standard costs of training one student government bodies of the constituent entities of the Russian Federation; on the school website should be posted a plan of financial and economic activity of the educational organization or its budget estimates, as well as a report on the receipt of financial and material resources and on their expenditure according to the results of the financial year.
Starting in 2016, the per capita norm is established in accordance with the General requirements for determining the regulatory costs for the provision of state (municipal) services in the field of education, science and youth policy, used in calculating the amount of subsidies for financial support for the fulfillment of the state (municipal) task for the provision of state (municipal) services (performance of work) by a state (municipal) institution (hereinafter - the General Requirements), approved by order of the Ministry of Education and Science of Russia of September 22 2015 No. 1040.
For parents, this document is especially important, because it allows you to understand what, for example, the school receives money, and what not.
Per capita standard for educational organizations
General requirements established that n standard costs for the provision of state (municipal) services for general education organizations determined in calculation per student for each level of education in accordance with the Federal State Educational Standard, taking into account:
- forms of training;
- student health;
- other features.
Per capita norm for continuing education organizations
Regulatory costs for the provision of state (municipal) services for the sale additional educational programs determined based on man hour for each type and orientation (profile) of educational programs, taking into account:
- forms of training;
- federal state requirements (if any);
- type of educational organization;
- network form of implementation of educational programs, educational technologies;
- special conditions for the education of students with disabilities;
- providing additional professional education for teachers;
- providing safe conditions for training and education;
- student health;
- other features of the organization and implementation of educational services provided for by Federal Law N 273-ФЗ (for various categories of students).
The volume of state (municipal) services for the implementation of additional educational programs is determined by the educational program developed and approved by the organization engaged in educational activities.
Per capita norm for preschool organizations
When calculating the financial support for the implementation of state (municipal) tasks to state and municipal organizations implementing educational programs preschool education, standard costs for the provision of state (municipal) services for the implementation of basic general educational programs for preschool education do not include standard costs for the provision of state (municipal) services childcare and care.
Regulatory costs for the provision of state (municipal) services on supervision and care of disabled children, orphans and children left without parental careas well as for children with tuberculosis intoxication, are included in financial support for the fulfillment of state (municipal) tasks by state (municipal) organizations implementing educational programs of preschool education.
Per capita standard forungraded and rural educational organizations
For ungradededucational organizations and educational organizations located in rural areas, implementing basic general educational programs, the standard costs for the provision of state (municipal) services in the field of education should include, inter alia, the costs of educational activities, independent of the number of students.
Note.According to the law on education, small educational organizations include educational organizations that implement basic general educational programs, based on the remoteness of these educational organizations from other educational organizations, transport accessibility and (or) the number of students.
What is included in standard costs
According to the General requirements n standard costs include in itself:
— labor costs and accruals on wage payments teaching staff;
— labor costs with accruals on wage payments workerswho do not directly participate in the provision of state (municipal) services, including administrative staff;
— provision costs state (municipal) services to children with HIAand other special needs, as well as costs directly related to meeting these needs, including in terms of remuneration of additional staff, as well as the acquisition of material stocks and fixed assets. In this case, increasing factors are applied;
— acquisition costs inventories, fixed assets and especially valuable movable property consumed (used) in the process of rendering state (municipal) services;
— expensesrelated with additional professional education of teachers according to the profile of their pedagogical activity at least once every three years;
— general business expensesincluding on payment for communication servicesincluding payment for information and telecommunication traffic internet", Transport services, utilities, on the current repair and measures to ensure sanitary and epidemiological requirements, fire safety, burglar alarm, as well as other costs not directly related to the provision of state (municipal) services, but without which the provision of these services would be substantially difficult or impossible.
The document noted that the determination of regulatory costs is carried out taking into account the norms of material, technical and labor resources used to provide state (municipal) services established by regulatory legal acts of the Russian Federation, including acts of state authorities and local self-government, as well as interstate, national (state) standards of the Russian Federation, construction norms and rules, sanitary norms and rules, standards, procedures and regulations for the provision of state (municipal) services in the established field (if any). In the absence of service standards, the standard costs in relation to the corresponding group of costs are determined by the structural method (or expert method), which allows to calculate the standard costs per unit of state (municipal) service.
As the practice of using per capita financing of general education organizations shows, this is not so simple.
So, ONF experts, having monitored the situation with the transition of a number of organizations to NPFs, came to the following conclusions:
- the mechanism for financing social facilities, depending on the number of students or attached patients, should be more flexible. Otherwise, its application will not improve, but worsen the state of the public sector;
- there is no direct correlation between the increase in financing of budgetary organizations and the increase in their effectiveness as a result of applying the NPF mechanism;
- The NPF mechanism does not always allow budget organizations to quickly solve the problems of financing urgent needs. According to the Accounts Chamber, the constituent entities of the Russian Federation reduce or do not plan expenditures, which should be included in the per capita norm of financing at the expense of the constituent budgets.
The Teacher’s Newspaper dated January 25, 2016 (http://ug.ru/insight/547) published an “Open Letter to the Minister of Education and Science of Russia Dmitry Livanov, or Why doesn’t per capita funding work in the country?”. In it, the authors of the letter - the director and pedagogical staff of school No. 4 of the city of Nelidovo, Tver Oblast, appeal to the Minister with a request to comment on the problem situation with school financing and remuneration in the country and “answer the question: what kind of financing system for educational organizations operates in our country and whether Is per capita normative funding the basis of the financial policy of the education system and mandatory for educational organizations? Or is the head of the municipality entitled, at his discretion, to improve the financial condition of some schools and worsen others? How can one influence the decisions of officials? ” At the same time, the authors of the letter argue that "the system adopted in the country does not work, and we are in a situation where the local head, at his discretion, can apply a correction factor to any school, seriously reducing funding."
In the preparation used materials from sources:
P.S. Speaking at the congress of the United Russia party, Russian Minister of Education and Science Dmitry Livanov proposed tightening budget control in the field of education, both at the federal and regional levels. He also noted that the budget includes the necessary amount of funds to pay teachers salaries, and no interruptions are planned (http://www.eduhelp.info/).
Also on the topic blog
Regulatory per capita financing - transparent budget
TOPIC 3. ECONOMY OF EDUCATION
3.2. Education financing
Sources of financing for education are:
The state budget;
- income from paid educational services;
- scientific and technical activities of educational institutions and the commercial implementation of its results,
- entrepreneurial activity of educational institutions not related to education and scientific and technical activities.
State and municipal financing of education makes up 3.2% of GDP, and 1.7% of GDP comes from the funds of enterprises and the population through various channels in the field of education. In the 90s. there was a sharp drop in funding for education, caused by the unfavorable macroeconomic situation. In terms of financing education, Russia lags significantly behind the industrialized countries of the world. So, the cost per student in the late 90's. amounted to 300 dollars a year, in the USA - 18 thousand dollars 19.
State financing
The total costs of maintaining Russian educational institutions in recent years account for approximately 12% of the total expenses of the consolidated budget. The main share of expenditures falls on territorial budgets: about 4% of its expenditures are allocated from the federal budget for education, and about 20% of their expenditures from the budgets of constituent entities of the Russian Federation.
The costs of education in accordance with the budget classification include the costs of general education, raising children and adolescents, cultural and educational work, and training. In the total amount of expenses for education, costs for preschool institutions are approximately 15%, for general secondary education - 41%, for boarding schools - 8%, for secondary specialized education - 10.5%, for higher education - 11.5% .
In the total amount of budget funding, secondary schools are 99% funded from the budgets of the constituent entities of the Russian Federation, and 1% from the federal budget. Higher educational institutions are 96% funded from the federal budget and 4% from the territorial budgets 20.
The law provides that financing of education is within the competence of the Russian Federation, constituent entities of the Russian Federation and local authorities.
The competence of the Russian Federation are:
The share of the federal budget allocated to finance education;
- the formation of the federal budget in terms of spending on education;
- Creation of federal funds for the development of education;
- The establishment of tax incentives that stimulate the development of education;
- determination of federal standards for financing education, depending on the number of students, pupils, the minimum wage rates and official salaries of employees of educational institutions and state educational authorities.
The competence of the constituent entities of the Russian Federation is the formation of their budgets in terms of spending on education and the establishment of regional standards for financing education. The competence of local governments - the formation of local budgets and funds for the development of education, the development and adoption of local standards for financing education.
Non-state educational institutions receive budget financing from the moment of their state registration, but there is discrimination against non-state and mixed education sectors.
Education institutions are financed based on state and local funding standards per student or pupil for each type of educational institution. Federal funding standards must be approved annually by the State Duma simultaneously with the adoption of the federal budget law for the next year and be minimally acceptable. Regional and local funding standards should take into account the specifics of the educational institution and be sufficient to cover the average current expenses in a given territory.
The financing scheme for state and municipal educational institutions is determined by the model regulation on the corresponding type of educational institution.
Costs of comprehensive schools are the main ones in the total spending on education. These include current maintenance costs (salaries, training, clerical and household expenses, travel expenses, etc.), the purchase of equipment and inventory, major repairs and the construction of new buildings. The costs of running schools are determined on the basis of the average annual number of classes and the average annual number of pedagogical rates per class.
Costs of boarding schools determined by the number of pupils, the number of classes and pedagogical rates. Unlike secondary schools, the staff of tutors and some other expenses are additionally provided for here.
Funding for kindergartens depends on the average number of children, the number of groups and hours of stay of one child in a child care facility. Cost items - salaries of employees of the institution, food for pupils, toys, clerical and household expenses, equipment, allowances. Parental fees account for approximately 20% of the total cost of day care centers.
Training Financing includes financing of vocational education institutions, secondary specialized education, higher education institutions. Budget allocations to higher education are directed mainly to state educational institutions. Expenses are determined separately for each university (taking into account the specific conditions of their work) based on the average annual number of students, their material support standards, teacher salaries and other indicators. Higher education funding is based on the following principles:
1) the compensation principle: the lack of funds from the state (regional) budget should be compensated by additional legislatively defined powers granted to the university by the state (local authorities);
2) the principle of providing higher education with additional taxation rights;
3) the principle of orientation toward investing in the development of higher education as a subject of a market economy: investing in promising areas of the university, supporting the development of entrepreneurship in higher education;
4) reinvestment principle - granting the higher school the right to entrepreneurial turnover of state budget funds in order to increase investment opportunities;
5) the principle of equivalence of state and non-state higher education institutions is based on the fact that non-state educational institutions provide satisfaction of educational needs, are more sensitive to market conditions, contribute to higher competitiveness of higher education, and ensure the unloading of the state system of higher education.
Income from paid educational activities
State educational institutions have the right to perform additional paid services. Additional paid services to the population include: training in additional educational programs and paid specialties, teaching special courses and cycles of disciplines, tutoring, in-depth study of individual subjects, etc. For example, a comprehensive school under existing law has the right:
Attract additional funds through the organization of paid optional courses for in-depth study of individual subjects, special lectures and consultations with the invitation of highly qualified specialists from other organizations, additional physical education and sports;
- to provide the population for an additional fee educational services of high quality by reducing the occupancy of classes below the normative level;
- to sell products and services received in the process of educating students when they fulfill orders of enterprises and organizations;
- rent school premises, etc.
For a non-governmental educational institution, paid educational activity is the main source of funding. It is not considered as entrepreneurial if the income received from it is entirely spent on reimbursement of expenses for ensuring the educational process.
Revenues from scientific and technical activities and the commercial sale of its product
An educational institution can receive income from fulfilling orders for scientific and technical products from both government bodies and commercial structures. Income can also be obtained from the sale of educational publications, training CDs, dictionaries, etc.
Business income
The entrepreneurial activity of an educational institution is the leasing of fixed assets and other property belonging to it, the sale of purchased goods, the provision of intermediary services, the participation in the activities of other enterprises and organizations, the acquisition of shares, bonds and other securities and the receipt of income from them, the maintenance of other non-operating revenue generating operations.
Attraction of additional funds by an educational institution does not entail a decrease in standards and the absolute size of its financing from the budget.
Sponsorship
Currently, sponsorship funds to support educational institutions are after taxes on net profit of enterprises. This makes sponsorship extremely disadvantageous for enterprises. It is required to change the existing order and create incentives for sponsorship of educational institutions.
19 Search. - 1997. - No. 13. - p. 9.