Regulatory budgetary financing of educational institutions. Regulatory budget financing
On normative per capita financing in the field of education it comes for quite some time now. Financing of educational institutions of preschool, basic and secondary general education is already mainly carried out according to this principle. 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 Russian Federation Since 2008, a transition has been made to a new system of remuneration for teaching staff 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 Russia, by Letter No. AF-213/03 dated 09.13.2006, brought to the institutions the Model method of introducing normative per capita financing for the implementation of state guarantees of citizens' rights to receive public and free general education (hereinafter referred to as the Model Method).
Recommendations for calculating the (regional) financial standard for the implementation of the main general education program of preschool 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 making the transition to normative per capita financing only at the present time. Relevant regulations 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 - Resolution 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 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 the standard costs for the provision of public services and the standard costs for the maintenance of property in federal state educational institutions of higher education, federal state organizations of vocational education, federal state educational organizations of additional professional education and scientific organizations in respect of which the functions and powers of the founder are carried out by the Ministry of Education and Science of the Russian Federation "(hereinafter - Order N 1405).
Definition of normative per capita financing
What is regulatory per capita financing? This is the financing of 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 increasing the efficiency of budget financing and the quality of educational services in general education, combined with preventing a decrease in the actual financing of individual educational institutions.
The rate of financial support of educational institutions per student, pupil (regional per capita financial support) is the minimum allowable amount of budgetary allocations necessary for the implementation of educational programs in 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 focus 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 cost of working time of teachers of educational institutions for lesson and extracurricular activities.
The regional per capita norm of financial support should be taken into account when drawing up draft budgets for planning budget allocations for the provision of state (municipal) services (performing work), drawing up a budget estimate for a state institution, as well as for determining the amount of subsidies for the fulfillment of a state (municipal) task by a budgetary or autonomous institution ... The implementation of income-generating activities by a budgetary and (or) autonomous institution cannot entail a decrease in the standards of financial support of this institution at the expense of the budgets of the budgetary system of the Russian Federation.
In 2011 - 2012 as part of the implementation of the Federal Law of 08.05.2010 N 83-FZ "On Amendments to Certain Acts of the Russian Federation in Connection with the Improvement of legal status state (municipal) institutions "budgetary and autonomous institutions have switched to funding in the form of subsidies for the implementation of the state assignment and subsidies for other purposes. It is worth noting that the amount of subsidies provided for the fulfillment of the state assignment is determined on the basis of calculating the standard costs for the provision of public services. , in turn, is associated with the calculation of their cost. The procedure for 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 Russia N 137n / 527 dated October 29, 2010, which approved Methodological Recommendations for the calculation of standard costs for provision by federal state institutions of public services and regulatory costs for the maintenance of property of federal government agencies(hereinafter - Methodical recommendations N 137n / 527). By virtue of this document, standard costs can be determined:
- separately for each institution;
- on average for a group of institutions;
- for a group of institutions using correction factors that take into account the characteristics of institutions.
Let us 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 funding standards for preschool education has three levels - regional, municipal and the level of an educational institution - and contains the procedure for calculating funding standards and correction factors used to bring funds to regional and local budgets to educational institutions implementing the basic general educational program of preschool education.
The regional funding standard should take into account the following expenses for the year (clause 1.4 of Letter N 03-2782):
- remuneration of employees of educational institutions, taking into account district coefficients to wages, insurance contributions for compulsory pension insurance and compulsory social insurance, as well as taking into account the payment of replacements, sick leave, study leave, leave compensation and other payments;
- expenses directly related to the provision of the educational process (purchase of teaching aids, technical teaching aids, educational equipment (including educational furniture), consumables, stationery, payment for communication services in terms of costs associated with connecting to the Internet and payment for using this network, etc.);
- other economic needs and other expenses associated with the provision of the educational process (training, advanced training of teaching and administrative personnel of educational institutions, travel expenses and others), with the exception of expenses for the maintenance of buildings and utility costs incurred from local budgets.
The municipal level of regulatory funding (clause 2.2 of Letter N 03-2782) is in addition to the regional level. Due to it, current (expenses for food of pupils, utilities, etc.) and capital expenditures educational institution for a year. Organs local government can establish financing standards for the relevant items of expenditure (including the standards for financing utility costs and financing other costs).
It should be noted that when calculating these standards, costs cannot be taken into account:
- on the overhaul that are funded outside of the standard in accordance with the overhaul plan;
- to pay taxes to the budget (including on land, property), since they are financed based on taxable base taking into account the benefits, if any, the educational institution has.
According to clause 2.4 of Letter N 03-2782, when determining the total amount of funds allocated to each municipal educational institution, correction factors may be introduced, taking into account the objective conditions of the activity being carried out.
The level of the educational institution. At this level, the principle of normative per capita financing is implemented directly in an educational institution. It consists in the independence of the institution in determining the share of expenses in the total amount of funds for the remuneration of employees and the costs of ensuring the educational and educational process, as well as in determining specific areas of material and technical support and equipment of the educational and 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 by item of expenditure.
Founders of preschool educational organizations, when developing a methodology for calculating cost standards used in determining the amount of financial support for the fulfillment of a state (municipal) task for the provision of services, should be guided by the Methodology for calculating cost standards for the provision of services to ensure the organization of the provision of public and free preschool education for basic general education programs in state (municipal) educational organizations, as well as creating conditions for the supervision and care of children, keeping children in 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.
Per capita financing educational institutions
Per capita financing of educational institutions implementing educational programs of basic and secondary general education is carried out in accordance with the Model Methodology. It also has three levels of calculation of standards:
- regional;
- municipal;
- the level of the educational institution.
At these levels, the same principles and procedure for calculating the financial support of educational institutions are implemented as for the preschool educational institutions we have considered above.
Per capita financing vocational education institutions
The calculation of the standard costs for the provision of public services by 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 the standard costs for the maintenance of 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 Ministry of Education and Science of Russia dated June 27, 2011 N 2070 (hereinafter - 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 Procedure No. 1405 have been developed. In connection with the development and adoption of Procedure No. 1405, Procedure 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. To do 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 N 638 establishes the rules and procedure for calculating standard costs, the conceptual apparatus, as well as the powers of the executive authorities ( government agencies) in terms of determining the standard costs. It was developed with the aim of methodically ensuring the transition to normative per capita financing of basic professional educational programs of higher education and should be taken into account by the founders when forming state assignments to institutions.
According to clause 6 of Methodology No. 638, the basic standard costs for the provision of public services in specialties and areas of training include standard costs directly related to the provision of services, and standard costs for general business needs.
As part of the standard costs directly related to the provision of public services, the following costs are taken into account (clause 7 of Methodology No. 638):
- for wages and charges for payments for remuneration of the teaching staff;
- for the purchase of inventories consumed in the process of rendering the relevant public service;
- for the purchase of educational literature, periodicals, publishing and printing services, electronic publications directly related to the provision of services;
- for the purchase of transport services, including the cost of travel for the teaching staff to the place of advanced training and back, the cost of travel to the place of internship and back for students undergoing internship and accompanying teaching staff;
- for the organization of training and industrial practice, including the cost of living and payment of daily subsistence allowance for students undergoing internship and accompanying teachers, taking into account the cost of medical examination;
- to improve the qualifications of the teaching staff, including the cost of per diem and living expenses of the teaching staff for the period of advanced training.
As part of the standard costs for general business needs, the following costs are taken into account (clause 8 of Methodology No. 638):
- for utilities, including the costs of cold and hot water supply and sewerage, heat supply, electricity, gas supply and boiler and furnace fuel, calculated taking into account clause 21 of the Methodological Recommendations N 137n / 527;
- for the maintenance of immovable and especially valuable objects movable property operated in the process of providing a public service, assigned to an educational organization by the founder or acquired by an educational organization at the expense of funds allocated to it by the founder, including the costs of current repairs and measures to ensure sanitary and epidemiological requirements, fire safety, security alarms;
- for wages and accruals for payments for wages of employees of an educational organization who are not directly involved in the provision of public services (administrative and economic, educational support personnel and other employees performing auxiliary functions);
- for the organization of cultural, physical culture, sports and health-improving work with students;
- for the purchase of fixed assets worth up to 3000 rubles. inclusive per unit.
In accordance with clause 9 of Methodology No. 638, the basic standard costs are determined by value groups of specialties and areas of training. Value groups are formed on the basis of the following parameters (clause 10 of Methodology No. 638):
- the use of laboratory equipment and the degree of its complexity;
- the ratio of the number of teachers and full-time students in specialties and areas of training;
- priorities public 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 value 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 the field of higher education at the current time (clause 11 of Methodology No. 638).
For the value group of specialties and areas of training that provides for the minimum amount of basic standard costs, their values are calculated based on the requirements of federal state educational standards, approved standards, sanitary norms and rules. In their absence, the calculation is made by an 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 administrators of the federal budget funds for the corresponding fiscal year and the planning period (clause 12 of Methodology No. 638).
The basic standard costs in relation to the value groups of specialties and areas of training are determined by increasing individual components of the basic standard costs depending on the parameters of the formation of the value group of specialties and areas of training (clause 13 of Methodology No. 638).
Corrective coefficients are applied to individual components of the basic standard costs, reflecting the peculiarities of the implementation of educational programs in specialties and areas of training and / or objective characteristics of groups of educational organizations that affect the value of the components of standard costs, as well as reflecting the adjustment of costs by forms of training, forms of implementation of educational programs based on educational technologies used.
According to the Appendix to Methodology No. 638, such objective characteristics of groups of educational institutions that affect the value of the components of standard costs include:
- the 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;
- special status valuable object cultural heritage of the peoples of the Russian Federation;
- specialization of the organization for the implementation of basic professional educational programs of higher education in relation to students with disabilities.
We examined the procedure for implementing 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 of financial support. The article contains regulations and their main provisions, in accordance with which the founders of institutions make calculations of standard costs for the provision of one or another 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 funding and on what it depends.
The introduction of the normative per capita budgetary financing technology has fully confirmed the main provisions of the new school financing model:
Normative budgetary financing
per student, guarantees equality of payment for educational services from the budget for all children, regardless of the social and economic status of their families. The budget pays for their education equally, since all children are citizens of Russia;
Regulatory financing is a specific approach
to the creation of a resource allocation model that ensures the correspondence of the amount of funds allocated to the school to the budgetary possibilities to ensure the proper quality of educational services provided to each student;
The amount of budget funding depends on the characteristics of educational programs,
the type and type of educational institutions and the specifics of the student population
The main problem in the transition to a regulatory financing model is to develop an optimal scheme that fully meets the criteria of efficiency and effectiveness.
The results-based financing model is based on a direct relationship “funds - results” even at the level of recipients of budget funds. Under this funding model, funds are allocated within the program-targeted method. The result in this case is the achievement of a specific goal for which the funds were allocated.
At the same time, an increase in budgetary financing will have an effect only if it is accompanied by institutional reforms. The growth of financing without structural reforms can even give negative results, since it will help to 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 groups of the population.
One of the most important results of the introduction of a normative model for financing schools has become the current legislative framework, which determines the responsibility of various levels of government for the resource provision of the educational process within the framework of the implementation of state educational standards.
The problem of increasing the efficiency of budgetary spending on general education is acute not only for local authorities, which, as a rule, are 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 are responsible for the authority to provide financial support for state guarantees of citizens' rights to receive public education.
Federal Law "On general principles organizations of local self-government in the Russian Federation "No. 131-FZ of October 6, 2003 refers to the issues of local importance of municipal districts and urban districts the provision of public and free primary general, basic general, secondary (complete) general education in basic general educational programs, with the exception of powers on the financial support of the educational process, referred to the powers of the 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 in Part Concerning the Financing of General Education Institutions" No. 123-FZ dated July 7, 2003. in the Federal Law "On Amendments and Additions to the Federal Law" On General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Constituent Entities of the Russian Federation "No. 95-FZ of July 4, 2003 No.
The powers to provide financial support for state guarantees of citizens' rights to receive public general education are exercised by the state authorities of the constituent entities of the Russian Federation when transferring subventions 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 that affect the cost of budgetary services. The corresponding methodology must be approved by the law of the constituent entity of the Russian Federation in accordance with the requirements of the Budget Code.
Within the framework 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 for the calculation and implementation of standards for budgetary financing of educational institutions were prepared. 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 the calculation of educational subventions. The Ministry of Education and Science of the Russian Federation sent to the regions (annex to Letter No. AF-213/03 of 13.09.2006 "On the preparation and directions of options for model methods") "Methodology for the formation of costs for the implementation of state guarantees of citizens' rights to receive 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 implementation of the 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 of state guarantees of the rights of citizens to receive public and free general and preschool education in schools should go through the allocation of targeted subventions to local budgets in the amount necessary for the implementation of the state standard of general education. The legislation of the constituent entity of the Russian Federation, providing for the provision of subventions to local budgets from the regional compensation fund, should contain procedure for calculating standards to determine the total amount of subventions for the fulfillment of the corresponding expenditure obligations of municipalities.
Municipal- to ensure the targeted nature of the use of educational subventions and financial support of expenses for the maintenance and operation of property (fixed assets) of schools.
In the regions that are introducing a regulatory funding model, a legislative and methodological base is being formed, which has both general provisions and clear regional differences due to geographic, demographic, economic and other conditions and the educational policy pursued in the region. Some of these documents are presented on the website "Moscow - region-consultant" http: //mos-cons.ru and on the site "Monitoring the education system and discussion of the national project" http://kpmo.ru.
TO general provisions documents developed in the regions include the following:
When developing standards for per capita financing, two main methodological principles of planning and justifying budget allocations are taken into account:
> formation on the basis of expenditure obligations;
> realistic and reliable calculations of standard values;
As part of the transition to normative per capita financing, regional subventions are formed to municipalities on the basis of a per capita norm;
According to the standard, funds are brought to schools, taking into account the number of students;
When developing a methodology for calculating the normative per capita financing, it is taken into account how much financial resources to direct directly at the disposal of schools; how to distribute the allocated resources directly between schools.
The financing model needs to use different components, each of which has a different purpose. The analysis of existing documents made it possible to identify the main components of the model: basic funding per student (standard educational service), advanced programs and additional learning needs (correction factors) and the peculiarities of small schools (funding according to the need for the implementation of the educational program).
The current methods of normative budgetary financing determine:
The procedure for planning and forming the budget of education using per capita standards and growth rates;
The procedure for bringing budget funds to the level of the school and their distribution on a per capita basis.
This approach takes into account the delimitation of budgetary powers introduced by legislation between the levels of the budgetary system in the field of general education, the specifics of the financial support of these powers, as well as the requirements for the procedures for the implementation of these powers. This mechanism stimulates schools to attract students, and therefore to increase the quality of educational services provided; in addition, it will become an incentive for more effective spending of the funds received, 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:
Determination of the procedure for bringing financial resources to a lower level, the procedure for forming the budget of the municipality using per capita standards;
Allocation of financial resources to the school in the amount determined by the standard and the number of students on the basis of the budget estimate;
Strengthening the economic independence and autonomy of the school.
At the same time, the normative per capita 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 for the provision of the educational process, which should be calculated using per capita standards. At the municipal level, standards should be used (regional or their own, municipal), which make it possible to form the budget estimates of schools on the same principles.
When forming the budget estimate at the expense of normative per capita financing, only two indicators are used:
The standard for one student, corresponding to the type of program and level of study;
The number of students enrolled in these programs.
Financial resources from one level of the budgetary system are brought to another, up to the school, solely on these two indicators.
The transition to normative per capita financing contributes to a more efficient allocation of limited budgetary resources. At the regional level, general rules distribution of budgetary funds through educational subvention. 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 the standard costs are important for bringing the subvention to each educational institution. The Federation did not provide the subjects with these clear rules. As a result, most constituent entities of the Russian Federation operate with average unit costs per child in terms of costs included in the subvention (wages with accruals, other current educational costs), which worsens the financial condition of the educational industry as a result of ineffective allocation of resources: with "equal" funding ( analogue of “average temperature in the ward”) “unequal” educational service is provided.
Municipal schools should be financed in accordance with the norms of the constituent entity of the Russian Federation, and a clear detailing in the regional methodology of the functions of correction factors, allocation of expenses for small-complete schools in a separate block, as well as the use of adaptation coefficients allow turning municipal funding standards into an effective mechanism for the effective distribution of funds between schools rather than a tool for regulating intergovernmental fiscal relations.
For the municipal level, it is important how accurately the characteristics of the contingent and network of a given municipality will be taken into account when calculating the standard and when determining the educational subvention. In the regions, when educational subventions were introduced, the latter were calculated, as a rule, as the average value of the budgetary need 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 funding for the school will be reduced, and in a number of areas this happened for several reasons. The methodology for calculating the standards should be free from these shortcomings, since the standard should be calculated in detail, per student by degrees of study and by programs (ordinary, advanced and correctional).
Methods for 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;
Application of financing correction factors as the recipients of budget funds differentiate.
The practice of calculating subventions to local budgets according to the standard for one student, which has developed in most regions, is represented 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 education programs, stages of education; the peculiarities of the educational process are taken into account in detail (the presence of circles, extended day groups, class division into subgroups, homeschooling, in health care institutions). The location of schools is taken into account - urban, rural areas, urban-type settlements. The principle of introducing more expensive coefficients is to take into account objective factors that cannot be influenced by the educational system.
The formalized calculation of the budgetary funding standard, based on the implementation of a standard educational program and using the coefficients of appreciation for various programs above the level 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. Determination of the school's budget based on two parameters: the number of students and the standard of budget expenditures per student - allows the director to independently form an estimate and determine the direction of spending.
With per capita funding, schools received an additional incentive to create comfortable conditions for each student, to help him maximize, realize and increase his potential. High school students have more opportunities to choose academic subjects and the level of difficulty of learning, as well as, along with receiving a general education, begin to master the professions in demand, to determine their future. The laws adopted last year on the compulsory nature of general education and on the new structure of the educational standard are aimed at the same.
Regulatory and budgetary financing is an attempt to determine the comparability of expenditures on educational services for students of each level of education, differentiation of educational programs and the number of necessary resources(within the framework of the existing budgetary constraint) in order to maximally take into account the possibilities of variable (competitive) resource allocation.
Variable resource allocation can be used for management purposes, as the allocation of additional resources to children with special and more “costly” 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 highlight two main indicators of regulatory budgetary financing: efficiency and effectiveness.
The performance of the school is assessed based on the degree of achievement of the set goals. In the education sector, this criterion requires that per capita funding cover the resource costs required to ensure the appropriate quality of education. Thus, in order to be effective, 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's activity, it is not enough to know that the result has been obtained. It is important to assess the effectiveness of the result obtained. Evaluation of effectiveness presupposes, in essence, the presence of a base comparable economic indicators (planned indicators with actual ones, one school with another), as well as a regulated base for the formation of the cost per unit of production, work (services). Cost-effectiveness is achieved through skillful cost management to maximize results. This criterion in the normative-budgetary financing of education should be used in the formation of the budget estimates of school expenditures and stimulate school leaders to increase the efficiency of the use of resources. If the school by its actions can influence the value additional sources financing, the use of the stimulus fund means that conditions are formed for the positive dynamics of economic efficiency indicators. And at the same time, if you finance utility costs based on the amount consumed in the previous year (and the school received funds to install water and heat meters, replace window frames), then schools will not seek to save energy.
The experience of implementing the model of regulatory financing in the regions showed 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 - optimization of the network of educational institutions, formation of financial and economic independence of budget recipients, increasing managerial and financial and economic qualifications of management personnel in the education system. In the absence of a comprehensive mechanism, schools are unlikely to be able to feel that the funding standard is a tool for optimizing and increasing the efficiency of budget expenditures. As long as the network of schools is financed, and not the costs of the implementation of the educational program per student, the heads of education authorities, school principals will constantly feel a lack of funds.
Normative per capita financing should become a tool for managing the process of optimizing the school network, developing and implementing regional and municipal programs for its restructuring. Classes and schools are recruited to a greater extent due to the administrative factor: officials control recruitment, staffing table and its validity. Restructuring in no way implies that those schools that do not meet the standard should be immediately closed - this will lead to a decrease in the availability of education, which is unacceptable. When implementing programs for restructuring the network of schools, one should focus not only on economic benefits (although this is an important factor), but above all 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, an example from the practice of the city of Saratov can be cited: on the basis of monitoring the financial condition of the city's educational schools, the district education departments drew up plans for the optimization of schools where there is not enough money for wages. The city education committee drew up a consolidated plan for the optimization of schools: it includes proposals to cover the lack of funds for each school. For example, in the Oktyabrsky district of Saratov, school No. 18 is planned to merge two classes in parallel to the ninth grades and two in parallel to the eleventh grades. As a result, the school will receive additional funds in the amount of 133.4 thousand rubles. In the Zavodskoy district, it is proposed to reorganize school No. 16 into a cadet school, due to which it is planned to increase the number of students and the number of classes.
Resource support for positive changes in the network of schools allowed already 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 norms of maximum occupancy).
For the evolutionary adaptation of the existing municipal network of schools, the federal model methodology recommended an adaptation period, which allows for a “soft” transition to the technology “money follows the student”. Such a transition provides that when assigning a subvention for each municipal entity, the calculated volumes of subventions are leveled ("smoothed") within the limits of permissible deviations from the basic costs calculated by the traditional method (that is, according to estimates from the level of expenditures achieved in the previous year). The deviation “corridor” was no more than 5%. And in regional methods, when calculating subventions to specific municipalities, a correcting (correction) coefficient is used, which makes it possible to compensate for 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 funded not according to the standard, but based on the need for financial support of the educational program in this school. In the regions, various models of financing small-class schools are used, the most effective is the practice of the Moscow region. In accordance with article 2 of the Law "On financial support for the implementation of basic general education programs in municipal educational institutions in the Moscow region at the expense of the budget of the Moscow region" the costs "for financing small rural schools and municipal educational institutions considered as such are calculated regardless of the number of students, according to the staffing of the current year in accordance with the main general education programs ”(Article 5 of this law determines the procedure for classifying schools as small schools).
A distinctive feature of the regulatory and budgetary financing model 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 and budgetary financing of education can be seen as a kind of contract that concludes the budget with the school. According to the contract, schools receive certain amounts for providing educational services to students and for enabling them to achieve the desired results. The funding scheme and contract terms, which contain the requirements for schools and the order of its execution, are variables that vary depending on the type of education system. These can range from a strict resource allocation mechanism, backed by a clear agreement, to a more flexible scheme, in the absence of explicit contracts between the state and the school (non-state educational institution).
When developing a new education model, we are faced with the task of adapting the regulatory funding model to specific conditions, given that there is no single formula that would take into account all the provisions of the new model as much as possible. Each model should be analyzed in terms of the achievement of its objectives and the relative importance of the individual evaluation criteria.
Topic 5. Financial support for the activities of cultural and art institutions,
0MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION
Federal State Budgetary Educational
institution of higher education
"St. Petersburg State
the University of Economics"
Department of State and Municipal Finance
COURSE WORK
in the discipline "Finance"
"Financing the education system in the Russian Federation"
Completed by: Kurbatova M.V.
3rd year student 2014-2018 term of study
areas of finance and credit
Group e-1407
Gradebook number 140502
Scientific adviser: Kankulova M.I.
Supervisor's assessment
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. Funding Mechanism in General ............................................. ............ 7
2.2. Numerical and analytical indicators .............................................. .................fourteen
Conclusion ................................................. .................................................. .............. 27
List of used literature ............................................... ........................ 29
INTRODUCTION
As a 3rd year student at St. Petersburg State University of Economics, I would very much like to clarify (primarily for myself) the issue of financing education in Russia and its level in my course work, 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 the state potential, its future.
Improving the quality of education is one of the most priority directions in the socio-economic sphere of the country's development. The most important aspect of this direction is the financing of all levels of education.
Despite the annual increase in allocations from the federal budget for education, there is a shortage of Money to implement state functions in this area. The deficit in funding contributes to the emergence and aggravation of problems related to the content and quality of education, the availability of education for various segments of the population, full satisfaction of the needs of citizens, and others. Insufficient funding 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 a guarantee 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 THE EDUCATION SYSTEM IN THE RUSSIAN FEDERATION AND ITS SOCIO-ECONOMIC SIDE
In this chapter, I want to describe how the education system in our country works, 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 receive 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 the training of specialists and the improvement of the educational process, its modernization.
Educational institutions providing upbringing, training and (or) executing an educational program are the main type of educational institution. According to 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 taken place in the education system, according to the new law? I have indicated them below:
−According to the new law, the state is obliged to provide everyone with free general education within the framework of federal state educational standards (FSES). At the same time, paid educational services cannot replace education, which 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 Examination (USE) will be valid for five years. Previously, the USE results were valid until December 31 of the year following the year of issue;
−Preschool education becomes the first level in the education system.
- The municipalities will be obliged to provide the child with a place in first grade.
- The vocational education system is changing. Now the system of higher education includes bachelor's, 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 a special status. New law for the first time
legislates the special status of a pedagogical worker.
Certification after the ninth grade is mandatory - the exam is taken in the form of the OGE.
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 in the Sphere 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;
- general educational organization;
- professional educational organization;
- educational organization of higher education;
- organization of additional education;
- organization of additional professional education.
CHAPTER 2 FINANCING 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 FORM
First, I would like to describe the mechanism for financing education.
Our state, represented by federal, regional and local governments, is the owner of state and municipal educational institutions. Thus, state or municipal funding is the basis for a citizen to receive education within the established standards. Nothing shows the level like that state regulation education as the amount of budgetary funds allocated for its financing. State and municipal funding depends on various factors: the state structure and common system government controlled; legislative distribution of responsibility for the types of education.
Funds from the federal budget of the Russian Federation represent the main source of funding for education expenditures. 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 of the activities of educational institutions is carried out.
Funding 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 standards of the constituent entity of the Russian Federation. These standards should be established in accordance with the type, type and category of educational institution per student or on another basis. For individual educational institutions (for example, small rural ones), funding standards are provided that do not depend on the number of students.
The Government of the Russian Federation determines the standards for financing federal state educational institutions.
Local self-government bodies can establish standards for financing municipal educational institutions at the expense of local budgets. Educational institutions can be funded by legal and individuals, also accumulate monetary resources by providing paid services. Attraction of additional funds should not at all mean a decrease in funding from budgets of various levels. One of the stable sources of income is the lease of premises that are owned by the educational institution, if this does not interfere with the educational process. An additional source of funding is the funds of international organizations, both free of charge and for the implementation of various international programs. Also, educational institutions can provide paid services. These include:
- Educational services:
- study of subjects that are not provided for in the plan;
−services of psychological assistance;
−preparation courses for further admission to the university;
- Additional development services: various sections, hobby groups, etc.
- Sports and recreational services: 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 this or that level. Budget Code The Russian Federation determines the procedure for financing Russian educational institutions, as well as sets the limits for the application of standards for financial costs and the minimum budgetary provision. Budget expenditures in the field of economic items are fully detailed, this is due to the need to strengthen control on the part of financing and administrative bodies over their intended use. A special state body, within the limits allocated from the budget, determines the amount of appropriations and distributes expenses for the calendar financial year.
Such institutions as orphanages, orphanages-schools, 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 funding with appropriations:
- "Net budget" - 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. Budgetary funds are provided for all types of expenses.
Method of financing education "gross budget". Where are the budget funds being redistributed further? The allocated accreditation goes to the maintenance of educational institutions, to pay for goods, works and services that are performed by physical and legal entities on state and municipal contracts. Expenditure on education is social expenditure, determined on the basis of budget planning principles and financed by specific types of expenditures. The performance indicators of institutions that characterize the contingents served (the number of students, study groups, classes, the number of students) constitute the basis for calculating the costs of educational institutions. This takes into account the operating time during the year. These indicators are calculated. Cash expenditure is calculated according to the rate that ensures the functioning and development of the educational institution. The main condition for spending budget funds is their strict regulation according to their intended purpose. An educational institution is not entitled to use funds for purposes that are not provided for in the estimate. The cost estimates of educational institutions include:
−remuneration of labor;
−accounts for wages;
− Travel and other compensation payments employees; −payment for goods, works and services;
−capital and current repairs;
−acquisition of equipment and durable goods.
It is also necessary to support society towards the current educational policy, restore active participation and responsibility of the state in this area, and, of course, improve 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 preschool 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.
Funding for education should be based on the above principles. The main sources of funding for educational institutions in conditions market economy, as I mentioned above, budget budgets remain
RF systems:
−Federal budget funds; −funds of the budgets of the constituent entities of the Russian Federation;
−means of local budgets.
At the same time, taking into account the peculiarities and importance of educational services, in a market economy, financing social sphere has a multichannel nature (see Figure 2).
Figure 2 - Channels for financing educational services
Taking into account the specified 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 funding for the education system in the following diagram (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 the requirements of the labor market;
−improving the quality of educational services;
−financing of the material and technical base of education in order to modernize it.
In general, the financial mechanism of the education system 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 - Financial mechanism of the education system
Financial Methods |
Financial leverage |
Legal support |
Information and methodological support |
The financial analysis; planning and forecasting; - financial support of activities; - financial regulation; budgeting; - investment; Lending; Financial control and accounting; introduction of new pay systems; - settlement system; - |
Appropriations; Subsidies; Subventions; - budgetary investments; Depreciation; Rent; - scholarship interest rate; - loans; Tax incentives and deferrals, etc. |
The Constitution of the Russian Federation; Codes; - Federal legislation; - regulations Government of the Russian Federation; - regulations federal ministries, agencies, services; - normative legal acts of regional authorities and administration; - regulatory documents of universities; - others. |
Financial accounting and reporting; - management accounting and reporting; - tax accounting and reporting; - internal financial documentation; - information about the external environment; - information on sources of funding. |
Thus, financing of educational institutions from 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 maintenance of preschool educational institutions;
- initial general, basic general, average general education;
−initial vocational training in secondary specialized educational institutions, vocational schools, interschool educational complexes, training and production workshops;
−education in educational institutions of secondary vocational education;
−expenditures on higher professional education;
−professional retraining and advanced training,
−youth policy and organization of a health campaign for children.
2.2. NUMERICAL AND ANALYTICAL INDICATORS
Further, 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 those admitted for training in educational organizations that train mid-level specialists most of all falls on the budgets of the constituent entities of the Russian Federation and in 2015 amounts to 323.4 thousand people.
Figure 5- Admission to state and municipal educational institutions of higher education in 2015
The majority of those accepted for training in state and municipal educational institutions of higher education are carried out with full reimbursement of training costs and amounts to 569.9 thousand people in 2015.
Based on the results of the analysis of indicators in the field of higher professional education, it is possible to determine the key problems of structuring higher education economic education in Russia:
1) scarce state funding of higher educational 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) a decrease in the level of scientific, economic and methodological training of teachers;
4) an increase in the level of corruption and bribery in public universities (collection of fees for budget places, admission to the exam and exam scores);
5) increased competition between universities in admitting students to specialties of legal, economic and management profiles without taking into account the reduction in the need for such specialists;
6) a sharp decline in the quality of correspondence (distance) training of specialists in small towns and districts, associated with the lack of material and technical base, and the lack of a staff of teachers with an academic degree;
7) problems of employment of bachelors and specialists at enterprises, organizations and institutions of economic sectors in the profile of the specialty acquired at the university;
As for the expenditures on education, by 2016 there has been a significant reduction in expenditures at all levels of the budgets of the budgetary system of the Russian Federation (Table 3).
The share of social expenditures of the state in the next 3 years will be significantly reduced, and financing will increase in proportion to this decrease. national security, law enforcement
activity and defense.
Table 3 - Costs consolidated budget RF and state budgets extrabudgetary funds for education for 2014-2016,
RUB bln
Name |
Deviation |
|||
Consolidated budget of the Russian Federation and the budget of the GVBF |
||||
Federal budget |
||||
GVBF budgets |
||||
territorial GVBF |
||||
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 1,378.17 billion rubles. Of these, federal budget expenditures 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 item “Education” from the federal to the regional level. This is also due to the completion of co-financing of regional programs to increase wages teachers.
“For a number of sections, such as education, health care, physical culture and sports, budget expenditures are to be cut. The largest volume of expenditures in socially important areas of state policy was transferred to the level of the constituent entities of the federation, it is there that the concentration of resources for these purposes occurs, it is there that an increase
expenses "- said the Minister of Finance Anton Siluanov.
Most of the federal spending on education is focused on financing higher and postgraduate vocational education, which is explained by the transfer of secondary vocational education institutions to the jurisdiction of the constituent entities of the Russian Federation (see.
Table 4)
Table 4 - Dynamics of the composition of federal budget expenditures for 2014-2018, million rubles
Name |
in% to the previous |
||||||
Education, in |
|||||||
Preschool education |
|||||||
General education |
|||||||
Initial vocational education |
|||||||
Secondary vocational education |
|||||||
Professional training, retraining and raising qualifications |
|||||||
postgraduate professional education |
|||||||
Youth politics and improvement of people |
|||||||
Applied Scientific research in education |
|||||||
Other questions in the field education |
As can be seen from the table, the largest part of federal expenditures is higher and postgraduate professional education, 86% or 507,390.2 million rubles. of the total expenditures for 2016. The smallest part of the cost is primary vocational education, 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 conditions for providing the entire population with general secondary education, provided that the share of expenditures in this area is at least 5-7% of GDP (taking into account the specifics of a particular state). In relation to GDP, the dynamics of spending on education is presented in Table 5.
Table 5 - Ratio of GDP to the dynamics of spending on education in Russia for 2011-2016 (in current prices), billion rubles.
Indicator |
|||||
Federal budget expenditures |
|||||
including: |
|||||
for education |
|||||
in% to budget expenditures |
|||||
Consolidated budget expenditures |
|||||
including: |
|||||
for education |
|||||
in% to expenses consolidated budget |
From the table, we can conclude that the share (as a percentage) of spending on education 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 part in relation to a percentage of GDP. Thus, the conclusion suggests itself that today's education system requires funding for its further functioning and development. This is one of the significant problems of the entire education system. Consequently, it is necessary to create programs aimed at increasing budgetary and extrabudgetary financing of education, together with their rational use. Insufficient funding of educational institutions is a consequence of a decrease in the material and technical support of institutions, a low level of payment for teaching labor, in connection with which the number of qualified teachers is decreasing, which highlights the next problem - the quality of education.
In general, there is a negative trend in educational institutions: their number is decreasing, while the number of those wishing to study is increasing. In addition, today there is a reduction in budget expenditures. The largest volume of expenditures in 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 purposes of national security and law enforcement, it is there that the increase in costs is carried out.
The amount of budgetary allocations from the federal budget for the period
2015-2022 for the implementation of the Federal Target Program are shown in Figure 6.
Figure 6 - Amounts of budgetary allocations for the implementation of the state program for 2015-2022, million rubles
Until 2018, the volume of budget allocations is jumping from year to year. This may be due to the reduction in education spending due to increased spending on national defense and national security and law enforcement. Also, the reduction in expenditures in 2016 and 2018 may be associated with the transfer of funding for the "Education" section from the federal to the regional level. Despite these reductions, there are positive trends in the volume of budget allocations. Since 2019, budget expenditures for financing education have been steadily growing. By 2022, the volume of budgetary allocations 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.
Within the framework of the Federal Target Program "Development of Education" for 2015-2022, 7 main subprograms have been laid, the goals and objectives of which are, mainly, the modernization of education systems in general, improvement of the quality of educational services and an increase in the scientific and technical level. The amounts of budgetary allocations for the implementation of subprograms and FTP from the federal budget are shown in Table 6.
Table 6 - Amounts of budgetary allocations for implementation
subprograms and FTP from the federal budget, mln. rub.
Subroutines |
The volume of budgetary appropriations, mln. Rubles |
Subprogram 1. Development of vocational education |
|
Subprogram 2. Development of preschool, general and additional education for children |
|
Subprogram 3. Development of a system for assessing the quality of education and information transparency of the education system |
|
Subprogramme 4. Involvement of youth in social practice |
|
Subprogram 5. Ensuring the implementation of the state program of the Russian Federation "Development of education" for 2013-2020 and other activities in the field of education of the state program "Development of Education" for 2013- |
|
FTP 6. "Federal Target Program for the Development of Education for 2011-2015" |
|
FTP 7. Federal target program "Russian language" 2011-2015 years |
As can be seen from the table, for the implementation of all subprograms and federal target programs, the volume of budgetary allocations from the federal budget is 4,134,329.9 million rubles. Most heavy expenses fall on Subprogram 1 "Development of vocational education" and amount to 3,812,771.0 million rubles. or 92.2% of the total budget allocations. Next in terms of the volume of budgetary 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 the least on the federal target program 7 "Russian language" for 2011-2015 and make up 1 606, 2 million rubles. or 0.04% of the total, respectively.
It is possible to 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 - Main trends in the system of higher education in Russia
Positive |
Negative |
Transition to multi-level training, accompanied by an increase in the convertibility of higher education in Russia |
The loss of the distinctive features of Russian higher education, its fundamental nature and privileges |
A significant increase in the availability of higher education for modern youth |
Decrease in the social status and assessment of the labor of higher education workers by society |
Mass development and implementation of "innovative educational programs" and educational standards of the European standard in the process of teaching students |
The growth of "scissors" between the output of specialists and the needs for them in the labor market due to the unstable nature of the relationship between education and practice |
Strengthening control over compliance with educational standards by Rosobrnadzor |
The learning process takes into account the peculiarities of the socio-economic development of the country less and less and is less and less aimed at developing a creative personality. |
Creation of an electronic information educational environment and, on its basis, the development of distance education |
Reducing the importance of the communication aspect of the relationship between teacher and student |
Aggravation of competition between regional universities |
Competition in regional universities is shifting towards reducing requirements for the quality of the source "material" |
The growing interest of some of the youth in obtaining decent employment on the basis of a good-quality education |
Reorientation of some young people to foreign universities due to disappointment in domestic education |
Mass introduction of public websites by universities and development of the process of transforming traditional university structures into marketing services and legal support of innovations |
Thus, on the basis of the identified trends in higher education, one can assume about future prospects in its development: There is a high probability of continuing the movement of universities along the path of commercializing their own developments, scientific and educational projects, since otherwise there will be a complete exhaustion of the still existing scientific groundwork and creatively thinking scientific and pedagogical personnel in a number of areas of university activities;
- In the marketing of university services, there are related processes where one process can suppress another. Therefore, it is possible to continue the suppression of scientific activity by the educational process, if each teacher, regardless of his scientific activity, as at the present time, is planned to have an almost identical academic load in terms of volume;
- It is difficult to expect the development of competition between regional universities by improving the quality and reducing 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 of personnel, the final transformation of the seller's market into the market of the buyer of standardized university services is possible, which does not allow us to hope for a significant increase in the social status and assessment by the society of the labor of higher school workers serving the most massive segment of the educational market in the near future - the bachelor.
Today, the following positive trends in Russian education can be identified:
−humanization and humanization of the educational process, aimed at the transition to humane, democratic relations between teachers and students;
−variability and different levels of educational content, the introduction of new specialties and specializations, educational disciplines in demand by the changed 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-state educational institutions;
−development and implementation in the educational process of systems for ensuring and managing the quality of education; use of additional sources of financing by educational institutions, such as income from their own commercial activities, funds from sponsors, charitable 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 the achievement of a modern quality of education, adequate to the changing needs of society and socio-economic conditions. The program contains 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 needs of the population and the promising tasks of the development of Russian society and economy for the country's economic growth and improvement of the level and quality of life of the population. Improving the effectiveness of the implementation of youth policy in the interests of innovative socially oriented development of the country.
Conclusion
What conclusions can be drawn from the results of the work performed?
IN modern world education is considered as one of the cornerstones of stable and highly effective development of society, meeting the current and future needs of mankind, solving economic, social, environmental and other problems.
A rather negative aspect in the field of education is the state of funding for 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 Technology, to provide modern approaches to training and professional development of teaching staff, to introduce new economic and managerial methods for the development of education. All these problems require urgent solutions.
Unfortunately, there is a reduction in budget expenditures. By 2016, there has been a significant reduction in spending at all levels of the budgets of the budgetary system of the Russian Federation. The largest volume of expenditures in socially important areas of state policy has been transferred to the level of the constituent entities of the federation, it is there that the concentration of resources for these purposes of national security and law enforcement takes place, and it is there that the increase in costs occurs.
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, and general education institutions - by 16, 4 thousand units. The largest share in the reduction is occupied by the number of educational institutions of primary vocational education. The expansion of the network of non-state universities has led to a significant increase in the number of higher educational institutions. But over the past year, the number of universities decreased by 34 thousand units, which is caused by changes in legislation in the field of education and 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-state institutions and a decrease in state ones, which is due to the lack of budget funds aimed at financing education.
It is necessary to find ways to increase budgetary and extrabudgetary financing of education, which can be combined with their rational use. The deficit in financing of educational institutions leads to a decrease in the material and technical support of institutions, low level payment of teaching staff, 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 a high quality education in the face of changing demands of 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 quality, modern education is a pledge sustainable development our country, the basis for the self-realization of a specific person, the basis for expanding the social and economic opportunities of all citizens of the country, the strategic resource of Russia, which we must strengthen and fully use. "
List of used literature
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From January 1, 2016, educational organizations and organizations of additional education switched to normative per capita financing (NPF). Normative - per capita financing of educational organizations is introduced in pursuance of the Decree of the President of the Russian Federation of May 7, 2012 N599 "On measures to implement state policy in the field of education and science."
The key principle of per capita financing is money follows the student... This means that the educational organization receives money according to the state (municipal) task for the education of each child according to the number of children. Thus, the more students a school attracts, the more money it will receive. Hence the meaning of the optimization of the school network becomes clear: for schools - to receive more funding, for the budget - to save part of the funds.
It is believed that per capita funding should automatically force school collectives to 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?
Recall that, in accordance with Article 9 of the Federal Law of December 29, 2012 No. 273-FZ, the normative costs of training one student are determined state authorities of the constituent entities of the Russian Federation; the school website must contain a plan of the financial and economic activities of the educational organization or its budget estimates, as well as a report on the receipt of financial and material resources and their expenditure at the end of the financial year.
Starting from 2016, the per capita norm is established in accordance with the General Requirements for Determining the Normative Costs for the Provision of State (Municipal) Services in the Sphere of Education, Science and Youth Policy, which are (municipal) services (performance of work) by a state (municipal) institution (hereinafter referred to as the General Requirements), approved by order of the Ministry of Education and Science of Russia dated September 22, 2015 N 1040.
For parents, this document is especially important, because it makes it possible to understand what, for example, the school receives money for and what it does not.
Per capita standard for educational organizations
The general requirements established that n regulatory costs for the provision of state (municipal) services for educational organizations are determined in the calculation for one student for each level of education in accordance with the Federal State Educational Standard, taking into account:
- forms of education;
- health protection of students;
- other features.
Per capita standard for organizations of additional education
Regulatory costs for the provision of state (municipal) sales services additional educational programs determined based on man-hour for each type and focus (profile) of educational programs, taking into account:
- forms of education;
- federal state requirements (if any);
- type of educational organization;
- network forms of implementation of educational programs, educational technologies;
- special conditions for receiving education by students with disabilities;
- provision of additional professional education for teaching staff;
- ensuring safe conditions for education and upbringing;
- health protection of students;
- other features of the organization and implementation of educational services provided for by Federal Law N 273-FZ (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 carrying out educational activities.
Per capita standard for organizations of preschool education
When calculating financial support for the fulfillment of a state (municipal) assignment 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 education programs of preschool education do not include standard costs for the provision of state (municipal) services for the supervision and care of children.
Regulatory costs for the provision of state (municipal) services for the supervision and care of disabled children, orphans and children left without parental care, as well as for children with tuberculous intoxication, included in financial support of the fulfillment of the state (municipal) task by state (municipal) organizations that implement educational programs for preschool education.
The per capita standard for small and rural educational organizations
For understaffed educational organizations and educational organizations located in rural areas, implementing basic general education programs, the standard costs for the provision of state (municipal) services in the field of education should include, among other things, the costs of carrying out educational activities, not depending on the number of students.
Note. According to the law on education, small-scale educational organizations include educational organizations that implement basic general education 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 the standard costs
According to General requirements n normative costs include into myself:
— labor costs and accruals for payments for wages teaching staff;
— labor costs with accruals for payments for wages workers who are not directly involved in the provision of state (municipal) services, including administrative and management personnel;
— delivery costs state (municipal) services for children with HVZ and other special needs, as well as costs directly related to the provision of these needs, including in terms of remuneration of additional personnel, as well as the acquisition of inventories and fixed assets. In this case, multiplying factors are applied;
— acquisition costs inventories, fixed assets and especially valuable movable property consumed (used) in the process of rendering state (municipal) services;
— expenses related with additional professional education of teachers according to the profile of their pedagogical activity at least once every three years;
— expenses for general business needs including on payment for communication services, including payment for information and telecommunication traffic the Internet", Transport services, utilities , on the current repairs 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 will be significantly difficult or impossible.
The document notes that the determination of standard 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, building codes and regulations, sanitary norms and rules, standards, procedures and regulations for the provision of state (municipal) services in the established area (if available). In the absence of service standards, the standard costs for the corresponding group of costs are determined by the structural method (or the expert method), which makes it possible to calculate the standard costs per unit of state (municipal) service.
As the practice of using per capita financing of general education organizations shows, not everything is so simple in this matter.
So the experts of the ONF, having monitored the situation with the transition of a number of organizations to the NPF, 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 budgetary sphere;
- there is no direct relationship between an increase in funding for budgetary organizations and an increase in their efficiency as a result of the application of the NPF mechanism;
- the NPF mechanism does not always allow budgetary organizations promptly 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 that should be included in the per capita funding standard from the constituent entities' own budgets.
“Uchitelskaya Gazeta” 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 is normative per capita financing not working in the country? ”. In it, the authors of the letter - the director and the pedagogical team of school No. 4 in the city of Nelidovo, Tver region, appeal to the Minister with a request to comment on the problematic situation with financing schools and wages in the country and “answer the question: what kind of system of financing educational organizations operates in our country and whether normative per capita financing as the basis in the financial policy of the education system and compulsory for educational organizations? Or the head of the municipality has the right, at his discretion, to improve financial condition some schools and worsen others? How can you 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."
When preparing, materials from sources were used:
P.S. Speaking at the congress of the United Russia party, the Minister of Education and Science of the Russian Federation Dmitry Livanov proposed to strengthen control over the budget in the field of education, both at the federal and regional levels. He also noted that the budget contains the necessary amount of funds for paying salaries to teachers, and no interruptions are planned (http://www.eduhelp.info/).
Also in the blog on the topic
Per capita financing - transparent budget
TOPIC 3. ECONOMY OF EDUCATION
3.2. Financing education
Sources of funding for education are:
The state budget;
- receipts from paid educational services;
- scientific and technical activities of educational institutions and the commercial implementation of its results,
- entrepreneurial activity educational institutions, not related to education and scientific and technical activities.
State and municipal funding for education is 3.2% of GDP, from the funds of enterprises and the population through various channels, 1.7% of GDP goes to the education sector. In the 90s. occurred sharp drop financing of education caused by an unfavorable macroeconomic situation. In terms of education funding, Russia lags far behind the industrial sector. developed countries the world. So, the cost per student in the late 90s. amounted to $ 300 per year, in the United States - $ 18 thousand 19.
Government funding
The total cost of maintaining educational institutions in Russia in recent years has been about 12% of the total costs 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 the constituent entities of the Russian Federation.
Education expenses in accordance with budget classification include the costs of general education, the upbringing of children and adolescents, cultural and educational work and training. IN total amount expenditures on education expenditures on preschool institutions are about 15%, on general secondary education - 41%, on boarding schools - 8%, on secondary specialized education - 10.5%, on higher education - 11.5%.
In the total amount of budgetary funding, secondary schools are financed 99% from the budgets of the constituent entities of the Russian Federation, and 1% from the federal budget. Higher education institutions are financed 96% from the federal budget and 4% from the territorial budgets 20.
The law stipulates that financing of education falls within the competence of the Russian Federation, constituent entities of the Russian Federation and local governments.
The competence of the Russian Federation includes:
The share of the federal budget allocated to finance education;
- 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 to stimulate the development of education;
- determination of federal standards for financing education, depending on the number of students, pupils, minimum sizes rates of wages and 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 self-government bodies is the formation of local budgets and education development funds, the development and adoption of local standards for financing education.
Non-state educational institutions also receive budget funding from the moment they state registration, but there is discrimination in the non-governmental and mixed education sectors.
Financing of educational institutions is carried out on the basis of 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 law on federal budget for the next year and be the minimum allowable. Regional and local funding standards should take into account the specifics of the educational institution and be sufficient to cover average operating costs for a given territory.
The financing scheme of state and municipal educational institutions is determined by the standard regulation on the corresponding type of educational institution.
Expenses for general education schools are the main ones in the total expenditure on education. They include the costs of running maintenance (salaries, educational, office and household expenses, travel expenses, etc.), the purchase of equipment and inventory, major repairs and the construction of new buildings. Expenditures for the current maintenance of schools are determined based on the average annual number of classes and the average annual number of teaching rates per class.
Boarding school costs are determined by the number of pupils, the number of classes and teaching rates. In contrast to general education schools, the staff of educators and some other expenses are additionally provided here.
Financing of preschool institutions depends on the average annual number of children, the number of groups and the hours of stay of one child in an institution. Expenditure items - salaries of employees of the institution, food for pupils, toys, office and household expenses, equipment, benefits. Parental fees represent approximately 20% of the total costs of preschool institutions.
Funding for training includes financing of institutions of vocational education, secondary specialized education, higher educational institutions. Budgetary allocations for 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, the norms of their material support, the salary rates of teachers and other indicators. Financing of higher education is carried out on the basis of the following principles:
1) the compensatory principle: the lack of funds from the state (regional) budget should be compensated for by additional legislatively defined powers granted to the university by the state (local authorities);
2) the principle of granting higher education additional rights in taxation;
3) the principle of focusing on investing in the development of higher education as a subject of a market economy: investing in promising areas of the university's activities, supporting the development of entrepreneurship in higher education;
4) reinvestment principle - granting higher education 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 educational institutions proceeds from the fact that non-state educational institutions ensure the satisfaction of educational needs, are more responsive to market conditions, contribute to an increase in the level of competitiveness of higher education, and relieve the state system of higher education.
Income from paid educational activities
State educational institutions have the right to provide additional paid services. Additional paid services the population includes: 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 general education school, according to the existing legislation, has the right to:
Raise 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 with educational services of improved quality for an additional fee by reducing the occupancy rate of classes below the standard level;
- to sell products and services received in the process of educating students when they fulfill orders from enterprises and organizations;
- rent out school premises, etc.
For a non-state educational institution, paid educational activities are the main source of funding. It is not considered entrepreneurial if the income received from it is entirely used to reimburse the costs of providing the educational process.
Income 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
Entrepreneurial activity of an educational institution - leasing of fixed assets and other property belonging to it, trade in purchased goods, provision of intermediary services, share in the activities of other enterprises and organizations, the purchase of shares, bonds and other valuable papers and receiving income on them, conducting other non-operating transactions that generate income.
Attraction of additional funds by an educational institution does not entail a decrease in the standards and the absolute size of its funding from the budget.
Sponsorship
Currently, sponsorship funds to support training structures are credited after taxes to the net profit of enterprises. This makes sponsorship extremely disadvantageous for businesses. It is required to change the existing order, to create incentives for sponsorship of educational institutions.
19 Search. - 1997. - No. 13. - P.9.