1. Financing educational institutions
The activities of the educational institution are funded in accordance with the legislation.
Financing of federal state educational institutions is carried out on the basis of federal standards for financing state educational institutions under the jurisdiction of the constituent entities of the Russian Federation, and municipal educational institutions - based on federal standards and regulations of the subject of the Russian Federation. These standards are determined for each type, view and categories of the educational institution, the level of educational programs per student, pupil, as well as on a different basis. For small-scale rural and those considered as such bodies and bodies that carry out management in the field of education, educational institutions, the cost of financing should take into account costs that do not depend on the number of students. At the expense of funds federal budget Education in federal state educational institutions of higher professional education at least one hundred seventy students for every ten thousand people living in the Russian Federation are funded. Standards for financing federal state educational institutions are established by the Government of the Russian Federation. Standards for financing educational institutions of the constituent entity of the Russian Federation and municipal educational institutions are established by the state authorities of the constituent entities of the Russian Federation. Local governments may be established by the regulations of financing of municipal educational institutions at the expense of local budgets (with the exception of subventions provided from the budgets of the subjects of the Russian). The educational institution has the right to involve in the manner prescribed by the legislation of the Russian Federation, additional financial resources through the provision of paid additional educational and other services provided for by the Charter of the educational institution, as well as due to voluntary donations and objective contributions of physical and (or) legal entities, including foreign citizens and (or) foreign legal entities. Attracting the educational institution of additional funds, no decline in standards and (or) the absolute sizes of its financing at the expense of the founder's funds. State educational institutions of secondary vocational education and state and municipal educational institutions of higher professional education are entitled to exercise in excess of funds funded at the expense of the founder of tasks (control numbers) on receiving training and retraining of skilled labor workers (workers and employees) and specialists of the relevant level of education under contracts with physical and (or) legal entities with their payment for the cost of training.
2. Scheme budget financing Education
2.1 Basic Functions of Education Financing Participants
As you know, the institution is a non-profit organization funded by the owner in whole or in part. The purpose of financing is to ensure the financial resources of the activities of the institution. By analogy with management, it can be said that the achievement activities of this goal should be carried out by separate structures that perform certain functions and decisive specific tasks.
Using the definition of financing and estimated funding, you can define the tasks that need to be addressed to provide financing. These include:
· the definition of goals to which budget funds should be sent;
· planning budget expenditures for education;
· ensuring control over the direction of funds for certain purposes;
· ensuring proper spending of funds;
· ensuring effective consumables.
Listed tasks are divided into 4 main groups:
1. Potion;
2. Planning;
.expenditure of funds in accordance with the goals and plan;
.control over the expenditure of funds.
Since the main source of education financing is the budget (state and municipal), then the financing of education is determined by the following factors:
· system of state and other bodies involved in the process of financing education;
· procedure for developing forecasts of budget funds, projects of the expenditure budgets to finance education;
· procedure (order) of financing education from the budget.
The following bodies participate in the financing process at the federal level:
· President of the Russian Federation (Higher executive);
· Federal Assembly of the Russian Federation (legislative);
· Government of the Russian Federation (executive);
· Ministry of Finance of the Russian Federation;
· Federal ministries and departments that are in their jurisdiction of educational institutions funded from the federal budget;
· Federal Treasury, State Bank;
· Educational institutions of federal maintenance (budget trappers).
At the subject of the constituent entities of the Russian Federation:
· President, Head of Administration (Higher Official);
· Legislative bodies of constituent entities of the Russian Federation (legislator);
· governments of the subjects of the Federation;
· of the ministries and departments of the subjects of the Federation (usually these are ministries, management, educational committees, science and education, etc.);
· treasury, banks;
· educational institutions of conducting subjects of the federation (budget-headers).
At the municipal level:
· legislators of the municipal level;
· financial departments;
· committees of education;
· treasury, banks, bank branches;
· municipal educational institutions (budget trails).
As can be seen from the listed, "sets" of financing participants at all levels of budgets are similar.
The functions implemented by the participants of the process of financing education are presented in Table 1.
Table 1. Basic functions of participants in the education financing process
Member of the Project Project Budget Budget Budget Official Official Facility of the Main Goals and Tasks of the Budget (Budget Epistle) Signing the Budget Law (budget approval) Legislator Consideration of the project Budgets Budget Management (execution) Indication to the development of the budget project, reflecting the budget project and submission to approval Legislative decision (postal postal) on the procedure for executing a budget to the appropriate Godorgan, executing budget and budget composition; - organization of work on the development of the draft budget; - the formation of the draft budget and submit it to the government (execution authority) - the organization of execution and control over the execution of the budget; preparation of budget execution reports; - ensuring direct financing of educational institutions (relevant level of maintenance); - Message to the authorities of the management of the formation of limits of budgetary obligations; - the implementation of budget financing of the costs of educational institutions in accordance with the registers of ministries through the treasury systems; - control of the targetting of the use of budgetary funds. Organization of management Education and work on the compilation of budget projects to industry- preparation and direction of registers in the treasury system for implementation budget spending; - compilation and approval of the estimate for the subordinate educational institutions. Scientation system of budgetary buildings and recovery (budget recipients) Development of proposals for the draft budget expenditure of budget funds; - presentation in the treasury system of documents, sub-versions of the legitimacy and validity of budget spending.
The definition of a list of participants in the financing of education and their basic functions makes it possible to submit an education financing scheme (Fig. 1).
Scheme of budget financing of education.
The scheme reflects the budget financing from the municipal budget.
3. Budget estimate, the calculation of budget requirements
The efficiency of the institution depends largely on how correctly the estimate of income and expenses for the reporting year is composed.
The cost estimate of the budgetary organization is the main document of financial planning and the most important tool for analyzing the organization of financial and economic activities of the institution.
Execution of cost estimates entails contractual and economic contracts of a budgetary institution with various enterprises, institutions and organizations in services represented by it and acquisition material values.
The legal importance of the estimate is that it determines the rights and obligations of the head of the budgetary institution on the target use of funds allocated from the relevant budget, as well as the obligations of financial authorities for controlling target use budget funds. If the budget institution does not have an estimate, then the budget allocations received is prohibited and any of their cash flow can be recognized as non-targeted. Budgetary institutions can spend budget funds for:
payment of labor of employees of budgetary institutions, monetary content ( monetary remuneration, money allowance, wages) employees of state authorities, local governments, persons who replace state positions of the Russian Federation, state positions of the constituent entities of the Russian Federation and municipal positions, state and municipal employees, other categories of workers;
business trips and other payments in accordance with employment contracts (service contracts, contracts) and legislation of the Russian Federation, the legislation of the constituent entities of the Russian Federation and municipal legal acts;
payment of the supply of goods, performance of work, providing services for state (municipal) needs;
payment of taxes, fees and other mandatory payments in the fiscal system of the Russian Federation;
compensation of harm caused by budgetary institution in carrying out its activities.
Considering the foregoing, it can be concluded that such expenses are not included in the budget estimate as:
expenses on the representation of intergovernmental transfers, subsidies to legal entities;
costs for servicing the state (municipal) debt;
costs to repay budget loans, buying securities;
other expenses not related to ensuring the functions of the budget institution.
Budget estimates can be several types.
individual estimates are drawn up for a separate institution or for a separate event;
general estimates are drawn up for a group of situations or events;
estimates of costs for centralized events are developed by departments for financing and activities carried out in a centralized manner (purchase of equipment, construction, repair, etc.);
consolidated estimates combine individual estimates and estimates to centralized events, i.e. These are estimates in general by the department.
The procedure for compiling, approving and maintaining a budgetary estimate is determined by the main statement of budget funds, in which the budget institution is under. The specified order must comply with the general requirements established by the Ministry of Finance (Article 221 of the RF BC). Budget estimate should contain:
a marginal claim containing the signature of the head authorized to approve the estimate of the institution and the approval date, and its decoding;
name of the form of the document;
the fiscal year to which information contained in the document is presented;
the name of the institution that has drawn up the document and its code All-Russian Classifier enterprises and organizations (OKPO);
the name of the measurement units indicators included in the estimate;
The content part of the estimate is presented in the form of a table. It must contain row codes, the name of the budget funds and the corresponding codes of the classification of budget expenditures budget classification RF with detail to codes of articles (pores) of the Kward (classification of sector operations government controlled), as well as amounts for each direction.
The budgetary estimates are formed on the basis of the comedic indicators of consolidated painting and limits of budgetary obligations for the relevant year and is approved by the appropriate manager or the main manager of budget funds.
Currently, from the point of view of budget execution, the value of the estimates of income and expenses of the budgetary institution has changed significantly. The fact is that the funds allocated from the budget for the main activities of the budget institution are spent in accordance with the approved limits of budgetary obligations. Cash expenditure (financing) of the budget institution by the bodge authority can be carried out exclusively within the limits of budgetary obligations. At the same time, the need to draw up the estimate is dictated by the presence of the budget funding from entrepreneurial and other income-generating activities, the spending of which the limits of budgetary obligations are not communicated. In this case, the estimates of income and expenditures of the budgetary institution acts as a single document determining the directions and amounts of consumption of such funds.
When planning budget expenditures, two main methods are used: regulatory and software target.
* The normative method is used when planning expenses for budgetary events. Standards are established by law or subtitle acts and are the basis for compiling the budget institutions.
Standards may be in the form of a monetary expression of natural indicators that satisfy social needs. For example, a ratio for the food of one child in the establishment of pre-school education per day.
Another type of standards are the norms of individual payments. As an example, compensation for the purchase of publishers.
The third group of standards are the costs of expenses and consumption of relevant services in the form of physical indicators. Energy consumption limits, water consumption limits, etc.
At the subject of the subjects of the Russian Federation, public authorities can establish, in accordance with federal regulations, regional norms and regulations that are used both for calculating the costs of regional budgets and to determine the control indicators of the budgets of municipalities in order to determine the volume of financial assistance to municipal budgets.
* The program-target method of budget planning is to the systemic planning of the allocation of budget funds to implement the target programs approved by law or regulatory act.
The target program is a comprehensive document whose goal is to solve a priority for this period of the task. Depending on the complexity of tasks, the financial and organizational and technical capabilities of the program are taken for a period of 2 to 5-8 years. As a rule, for 3-5 years.
The program-target method of expense planning contributes to the observance of a single approach to the rational use of funds, both to solve the most acute problems of the state, region, municipality, and is a tool for equalizing the economic development of individual territories.
Target programs are divided into: industries development programs, for example, the Federal Target Program of Modernization of the Transport System of Russia 2002-2012; Programs for the development of regions, for example, federal programs: "South of Russia", "Development of Kuril and Sakhalin"; Solutions Solutions Programs - Federal Program "Senior Generation", Regional Programs: "Gifted Children" for 2008-2011
Programs may include independent subroutines aimed at solving more local tasks. As an example, wept on federal program "Warning and combating social diseases", which includes independent subprogrammes "Fighting tuberculosis", "Urgent measures to prevent drug distribution and diseases caused by HIV." budget Financing Educational Institution
Target programs as a document contain a set of sections, including goals and objectives expected from the implementation of the results, customer of the program, performers, activities and measures to implement the years and the amount of funding in general and by year.
Specific financing volumes for each year are established by the relevant budget law. It should be noted that the amounts defined in the program do not always coincide with those that are laid in the budget law for a certain year. The funding of programs is based on an estimated approach that determines the costs of a specific program within the framework of a functional classification.
The use of one or another of the considered budget planning methods is determined by the specifics of the tasks facing the corresponding level of control. To plan current expenses, a regulatory method is used, and to solve problems, problems, the permission of which is possible in a certain period of time, the program-target method is preferable.
Most planned standards and standards (except for wages and monetary compensation and transfers) when drawing up the estimates are independently calculated by budgetary institutions, taking into account local prices and tariffs. For example, utility costs are determined on the basis of technological norms for this type of room, based on the actual price level of the price.
Consider Read more Articles that are most often used by budgetary institutions in the expenditure of budgetary funds and, therefore, are subject to inclusion in the budget estimate, as well as the applied method of expense planning.
· Article 211 "Salary". Under this article, such expenses are planned as payments for labor on the basis of contracts (contracts) in accordance with the legislation of the Russian Federation on the state (municipal) service, labor legislation. These expenses include payments on official salary, tariff rates of ETS, hourly payment, premium payments, material assistance, rewards on the results of work for the year and other remuneration and payments of an incentive nature. Payment for educational and annual leaves, compensation for unused vacation, payment benefits for the first two days of temporary disability of the employee himself at the expense of the employer are also planned under this article. To calculate the required volume money Need regular schedule, regulatory acts regulating wage system. Calculated by the regulatory planning method.
· Article 212 "Other payments". It is planned for additional payments and compensation, determined by the terms of the employment contract, including daily daily business trips, compensation for the purchase of publishers, benefits for utilities to employees. The calculations use: a regular schedule, regulatory acts regulating compensation payments, data on the number of planned business trips per year (for calculating the daily mutual trips). Calculated by the regulatory planning method.
· Article 213 "Accrual for labor payment". It is planned to pay expenses for the payment by the Institution of the ESN, as well as insurance facilities for compulsory social insurance against industrial accidents and professional diseases. When determining these expenses, it is necessary to be guided by ch. 24 NK RF and data on the payment fund. The costs of payment of the ESN, as well as contributions to insurance rates for compulsory social insurance against industrial accidents on civil-law agreements with individuals, are reflected in those articles on which the costs of payment for services under this contract are reflected. Calculated by the regulatory planning method.
· Article 221 "Communication Services". This article plans the costs of sending postal shipments Purchase of postage stamps, payment cellular communication, connecting and using the Internet, subscriber and time paying a local telephone connection. When planning, the following data is used: the size of the subscription phone board, the cost of the radio, one mailing, envelopes, the number of telephone and radio speakers, the average annual number of mailing, the size of the card for mobile negotiations. It is calculated by indexing.
· Article 222 "Transport Services". As a rule, it is planned to pay for travel expenses in the case of official business trips, and advanced training courses. When determining the required amount of funds, use: data on the number of business trips per year with an approximate cost of travel, a plan for advanced training, data on the average annual expenses for transporting transport. It is calculated by indexing.
· Article 223 "Communal services". According to this article, consumption and payment are planned:
Heating and technological needs, as well as hot water supply;
gas (including its transportation on gas distribution networks and fees for supply-sales services);
electricity for economic, industrial, technical, scientific, educational and other purposes;
water supply, drainage, associate;
other similar costs.
When calculating the required amount of funds need: information on the need for electricity, heat, gas, gas, water, data on tariffs for utilities. It is calculated by indexing.
· Article 224 "Rent for the use of property". This article plans for rental costs in accordance with concluded agreements. For calculation, documents confirming the number of rented buildings and structures, their area, rental rates are needed. It is calculated by indexing.
· Article 225 "Works and services for the maintenance of property". Expenditures of the institution for paying contracts for the performance of work, the provision of services related to the content with content are planned. non-financial assets (fixed assets, non-production assets, intangible assets, material reserves). Located in operational management, lease and free use. When calculating is used: the plan of capital, current repair of buildings and structures, the plan for repair of communal systems, data on expenditure on the provision of maintenance services for security and fire alarms, local computing networks. It is calculated by indexing.
· Article 226 "Other works, services". This article includes the costs of payment of contracts for work, the provision of services not assigned to Articles 221 - 225, for example:
on private (including fire) protection, security and fire alarms (installation, commissioning and operation);
by hiring residential premises under service business trips;
for the manufacture of blanks (state certificates, reporting, etc.);
for services in the field of information technology (software, including acquisition and updating reference and information databases). It is calculated by indexing.
· Article 290 "Other expenses". This article plans expenses not related to pay for labor, the acquisition of services. Reflects the costs associated with:
payment of a different level of payments, fees, state duties, licenses, fines, penalties for late payment of taxes and fees and other economic sanctions;
other expenses not attributed to other articles. Calculated by the regulatory planning method.
· Article 310 "Increase the cost of fixed assets." This article plan to pay for the purchase of contracts for the purchase, as well as contracts for construction, reconstruction, technical re-equipment, expansion and modernization of facilities related to fixed assets, regardless of cost and term useful use more than 12 months. When determining the volume of consumption, this article uses: providing fixed assets, information on prices for fixed assets, actual security of fixed assets. Calculated by the regulatory planning method.
· Article 320 "Increase the value of intangible assets." Expenses of the institution for paying contracts for the acquisition or creation of a contracting method related to material assets that do not have a material and real structure and on which documents confirming the exclusive right to establish them are planned. When determining the required amount of funds, information about the need for intangible assets and prices for them are used.
· Article 340 "Increase the value of material reserves." This article plans the costs of paying contracts for the purchase of materials intended for one-time use in the course of the institution's activities during a period not exceeding 12 months, regardless of their value, as well as items used in the activities of the institution for a period longer than 12 months but not related to fixed assets. When calculating the amount of funds, use: the provision of material reserves, data on the approved mileage and consumption standards of fuel and consumption of fuel, information on the cost of fuel and fuel, indicative prices for spare parts, data requirements in stationery, paper, cartridges, economic goods. Calculated by the regulatory planning method.
The budget classification articles are rigidly tied to certain costs of expenses, thereby ensuring an effective mechanism for monitoring the targeted expenditure. At the same time, the variability and instability of economic conditions often require changes to the approved plans (limits) for the year, the redistribution of funds between articles.
Institutions in the occupation of entrepreneurial activities should be the estimate of the income and expenditures for the production of products, the performance of work and the provision of services. Entrepreneurial revenues are included in the estimates of income and expenditures of the institution.
Estimation of income and expenses for extrabudgetary funds - a document compiled by the recipient of funds for the current financial year approved by the recipient of funds for the current financial year approved in the manner prescribed by the main manager of the federal budget funds and the determining income volumes extrabudgetary funds With the indication of the sources of education and the use of these funds in the structure of indicators of the departmental and economic classification of the costs of budgets of the Russian Federation.
The profitable part of the estimate includes the total amount of funds expected in the following financial year for all sources of education of extrabudgetary funds and the balance of funds for the beginning of the next year.
Planning the estimates of income and expenses, as well as its execution is carried out by subject items economic classification The costs of the budgets of the Russian Federation, provided for by the general permission to open the personal accounts on the accounting of funds received from business and other income-generating activities. In the expenditure part of the estimates, only those codes of the economic classification of the costs of the budgets of the Russian Federation, according to which the institution provides costs. Compiled by the institution estimated income and expenses for extrabudgetary funds and the application is signed by the head of the institution, the chief accountant and is assigned to the stamp printing of the institution.
Monthly, and at the end of the year, budgetary institutions make a report on the performance of the estimates, which is sent to the superior organization. The procedure for compiling such reports is annually determined by the order of the Ministry of Finance of the Russian Federation on the approval of the rules for compiling accounting reports by the budget for the corresponding year.
Thus, the estimation of the costs of the budget institution is the main document of financial planning and the most important tool for analyzing the organization of financial and economic activities of the institution. Equipment of estimates of expenses entails contractual and economic contacts of the budgetary institution with various enterprises, institutions and organizations on the services provided to it and the acquisition of material values.
4. Autonomous educational institutions
Autonomous institution - a non-profit organization established by the Russian Federation, the subject of the Russian Federation or by municipal education for the work, providing services in order to ensure the implementation of the state or municipal authority provided for by the legislation of the Russian Federation, in the spheres of science, education, health, culture, social protection, and also In other areas and cases provided for by federal laws.
Autonomous institutions are mandatory from the founder of the state (municipal) task for the provision of state (municipal) services (performance). Autonomous institutions, like budget institutions, are not entitled to refuse to fulfill the task of the founder.
Financing the activities of autonomous institutions from the budget of the relevant level is carried out in the form of subsidies for the implementation of the state (municipal) task for the provision of state (municipal) services (performance), taking into account the cost of maintaining immovable and especially valuable movable property and the payment of taxes, the object of taxation on which the corresponding property is in favor.
In addition to performing the task of the founder, autonomous institutions can provide paid services that should be directly provided for in the charter of an autonomous institution.
Autonomous institutions can place funds in bank accounts.
Autonomous institutions do not apply to the obligation to follow the standards of Law No. 94-FZ "On the placement of orders for the supply of goods, the performance of work, the provision of services for state and municipal needs" - they are entitled to carry out without competitive procedures. Another advantage of the status of autonomous institutions compared to budget and officials is that autonomous institutions have the right to switch to a simplified taxation system. However, only a limited number of autonomous institutions can take advantage of this order, since Tax Code The Russian Federation provides special conditions for the transition to a simplified taxation system:
· the number of employees during the reporting period does not exceed 100 people;
· the residual value of fixed assets and intangible assets does not exceed 100 million rubles;
· revenues for the first nine months of the year, in which the institution filed an application for the transition to a simplified taxation system, should not exceed 45 million rubles. (excluding target financing);
· the organization has no branches and offices.
Before the adoption of the Law 83-FZ "On Amendments to Selected legislative acts The Russian Federation in connection with the improvement of the legal status of state (municipal) institutions "Autonomous agencies were required to conduct an annual audit of the accuracy of the annual accounting reporting In accordance with paragraph 9 of Article 13 of the Law on Autonomous Institutions. From January 1, 2011, according to the Law 83-FZ, this item loses strength - the audit of autonomous institutions is no longer mandatory and can be carried out at the discretion of the Supervisory Board of the institution.
In this way, autonomous institution - type of state (municipal) institutions in the Russian Federation with broad financial and economic autonomy.
Bibliography
Budget Code of the Russian Federation as of February 15, 2008, with comments
Federal Law "On Education"
Budget Message from the President of the Russian Federation to the Federal Assembly "On Budget Policy for 2009-2011" / "Russian Gazeta"
We compile a budget estimate, / magazine "Budget accounting", March, 2008, p. 28-32.
Pragina V.A. State and municipal finances: studies. Visor / M.: Eksmo, 2008 - p.253
Pole GB Budget system of Russia // M.: Uniti, 2008 - p. 289.
Podjablskaya L.I. State and municipal finances // M.: Uniti, 2009 - s. 621.
9. www.minfin.ru.
Www.nasledie.ru.
Official website of the President of Russia URL: http: //www.kremlin.ru
Official website of the State Duma URL: http: /www.duma.gov.ru
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abstract
Sources of financing education
Introduction
Transition russian economy to market relations caused the need to carry out a structural restructuring of the education system, taking into account the requirements of the market, changes in the mechanism of financing and the management of education. One of the priorities of the general education reform is the improvement of the financing mechanism. The education system should be oriented not only to the tasks from the state, but also on the ever-increasing public educational demand, specific interests of families, local communities, enterprises. It is the orientation for the real needs of specific consumers of educational services can establish a basis for attracting additional financial resources to the scope of general education.
1 . Concept of financingthe principles of financing
Financing- ensuring the necessary financial resources of costs for certain activities.
Financing of state or municipal expenses - This is a settled allocation (vacation) of state or municipal funds, as a rule, on a free and irrevocative basis (with the exception of the conditions established by the legislation, the conditions of repayment and relevance), for the activities and development of enterprises, organizations and institutions, respectively, their tasks and functions.
Financing is carried out Based on certain principles. The following general principles of financing of state and municipal expenses can be called:
Plannedness;
Compliance with the planned costs of the volume of state or municipal income;
Target direction of funds;
Compliance with the cost-funded costs to the rights and interests of citizens, organizations, states, municipalities;
Compliance with the cost-funded costs of environmental, sanitary and hygienic and other laws established by law and in accordance with it norms;
Irrevocability and groaning of funds;
Control over the use of state and municipal funds and responsibility for offenses in this area.
Two basic stand out legal regime Financing Depending on the features of the use of funds to the subjects:
Financing of state or municipal commercial organizationswhich property is fixed on the right of economic management;
Financing of state or municipal institutions consisting on the budget and related to non-commercial organizations acting on the right of operational property management, i.e. Estimated-budget financing.
financing State Education Consumption
2 . Sources of financingshowing
Sources of education financing are:
The state budget;
Receipts from paid educational services;
Scientific and technical activities of educational institutions and commercial implementation of its results,
Entrepreneurial activities of educational institutions not related to education and scientific and technical activities.
The state budget
Financing educational institutions is carried out on the basis of state and local financing standards per student or pupil for each type of educational institution. Federal financing standards should be approved annually by the State Duma simultaneously with the adoption of the federal budget law for the next year and be minimally admissible. Regional and local financing standards should take into account the specifics of the educational institution and to be sufficient to cover the average current expenditure.
The scheme of financing state and municipal educational institutions is determined by the Model Regulations on the relevant form of an educational institution.
In accordance with the Budget Code of the Russian Federation, it is possible to finance educational institutions only from the budget of the level to which the founder of the relevant educational institution belongs. This means that, for example, a municipal school can be financed only from the municipal budget. At the same time, the budget of the subject of the federation may allocate funds to ensure the educational process in this school only by transferring them to the appropriate municipal budget, and without guarantees their direction to school.
Security expenses are basic education in total education costs. They include the cost of current maintenance (salary, training, stationery and business expenses, travel expenses, etc.), the acquisition of equipment and equipment, overhaul and construction of new buildings. The costs of the current content of schools are determined on the basis of the average annual number of classes and the average annual number of pedagogical rates per class.
Expenditure on boarding schools Determined by the number of pupils, the number of classes and pedagogical rates. Unlike general education schools, the staff of educators and some other expenses are additionally provided.
Financing of children's preschool institutions Depends on the average annual number of children, the number of groups and hours of staying one child in the children's institution. Exchange articles - wages of employees of the institution, nutrition of pupils, toys, stationery and economic costs, equipment, benefits. Parents fee is about 20% of the total costs of children's preschool institutions.
Frame training financing includes financing of vocational education institutions, secondary special education, higher educational institutions. The budget allocations of the Higher School are sent mainly to government educational institutions. Costs 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 payroll rates of teachers and other indicators.
Higher education financing It is carried out on the basis of the following principles:
1) the compensation principle: the lack of funds of the state (regional) budget should be compensated for additional legislatively defined powers provided by the University by the state (local authorities);
2) the principle of empowering additional taxes in taxation;
3) the principle of orientation on investment in the development of higher education as a subject market economy: investment in promising activities of the university, support for the development of entrepreneurship in higher education;
4) the reinvestment principle - granting the highest school right to the entrepreneurial turnover of state budget funds in order to increase investment opportunities;
5) The principle of the equivalent of state and non-governmental higher educational institutions proceeds from the fact that non-state educational institutions ensure the satisfaction of education needs, more sensitively react to market conditions, contribute to raising higher education competition, provide unloading of the state system of higher education.
Revenues from paid educational activities
State educational institutions have the right to fulfill additional paid services. Additional payable services include: training on additional educational programs and paid specialties, teaching special courses and cycles of disciplines, tutoring, an in-depth study of individual items, etc.
For example, comprehensive school on existing legislation has the right to:
Attract additional funds through the organization of paid optional courses on the in-depth study of individual items, special lectures and consultations with the invitation of highly qualified specialists from other organizations, additional practices in physical culture and sports;
Provide the population for an additional fee of educational services of increased quality by reducing the classes below the normative level;
Implement products and services obtained in the process of upbringing students in the implementation of orders of enterprises and organizations;
Rent school premises, etc.
For a non-state educational institution Paid educational activities are the main source of financing. It is not considered to be entrepreneurial if the income received from it fully goes to reimburse the costs of ensuring the educational process.
Revenues from scientific and technical activities and commercial realization of its product
The educational institution may receive income from orders for scientific and technical products from both state authorities and commercial structures. Income can also be obtained from the implementation of educational publications, training CDs, dictionaries, etc.
Entrepreneurial income
Entrepreneurial activities of the educational institution - lease from fixed assets and owned by another property, trade in purchased goods, providing intermediary services, share participation in the activities of other enterprises and organizations, the acquisition of shares, bonds and other securities and receiving income on them, maintaining other non-engineering income applications.
Attracting the educational institution of additional funds does not entail a reduction in the standards and the absolute size of its financing from the budget.
Sponsorship support
Currently, sponsorships for the support of educational structures are related after paying taxes on the net profit of enterprises. This makes sponsorship extremely disadvantageous to enterprises. It is required to change the existing order, create incentives of sponsorship support of educational institutions.
The legal basis for attracting extrabudgetary sources of funding to the educational industry was a whole series of legislative acts, among which, in addition to the Federal Law of January 13, 1996
№135-FZ "On charitable activities and charitable organizations", on January 12, 1996
№7-FZ "On non-commercial organizations."
3 . Disadvantages of financing
The lack of funding in the field of education should be considered from two positions:
· The lack of funds allocated from the state (or municipal) budget as quantitative characteristic Problems of education financing, i.e. actually lack of funds;
· Not enough effective (or insufficiently reasonable) distribution of budgetary funds between education levels and educational institutions as qualitative characteristic Problems of education financing.
In this sense, the analysis of the problem of financing education should cover both these characteristics: quantitative and qualitativeIn order to determine not only (and not even so much) the size of the budget resource deficit in the field of education, how many drawbacks of the existing budget financing mechanism, including its organization and institutionalization.
The education system of the Russian Federation is predominantly state (state-municipal). This means that its main elements are state or municipal educational institutions. Their activities are funded from the relevant state-federal and (or) regional or municipal budgets.
The budget process is organized in such a way that the allocation of budget funds is carried out strictly in accordance with the articles of the economic classification of budget expenditures and on the basis of the approved estimate (that is, exclusively in accordance with the plan). The distribution of allocations for economic articles of the budget classification is primarily determined by the need to produce socially significant payments to employees of the education sector wages, including various types of surcharges and allowances, scholarships and benefits to students and students. As a result, articles of expenses related to the provision of actually educational process, the content of the material and technical base of educational institutions and their development are not sufficiently funded. The effectiveness of the current system of financing education in the conditions of budget deficit is determined by the following factors:
· The distribution of budget funds under the articles of the budget classification and the observance of the principle of their targeted use (as financial authorities understand it) does not allow maneuvering by resources, depending on the specific conditions and to solve specific tasks;
· The tightening of control over the expenditure of budget funds is increasingly becoming the need for justifying the financial authorities of each spending of these funds, which negates the legislatively established autonomy and independence of educational institutions; ·
· The current structure of financial bodies contains many intermediate links that slow down the movement of financial flows; ·
· The adopted procedure for making changes to the estimation (planned document) also makes it difficult to move the financial resources.
Conclusion
In recent years, budget financing has been significantly reduced. In this regard, educational institutions have become more use of extrabudgetary sources of financing. It has its own positive and negative sides. To correct the negative consequences of the current situation, the government has developed the concept of modernization of education. The main negative feature of which is the significant spending of funds for management structures, and not to the educational process. To improve the efficiency and quality of education, more significant financial and intellectual investments are needed in those who are formed and who forms, i.e. First of all, in students and teachers. But this primitive truth is in no way presented in the real actions of the Government of Russia.
Bibliography
1. Budget Code of the Russian Federation (BK RF) dated 07/31/1998 №145-ФЗ (ed. From 28.07.2012) // Electronic resource. Access mode: http://www.consultant.ru/popular/budget/ - Date of access: 04/10/2016;
2. Civil Code of the Russian Federation (Civil Code of the Russian Federation) of November 30, 1994 No. 51-FZ // Electronic resource. Access mode: http://www.consultant.ru/popular/gkrfl/ - Date of access: 04/13/2016;
3. Tax Code of the Russian Federation, Part Two of 05.08.2000 №117-ФЗ // Electronic resource. Access mode: http://www.consultant.ru/popular/gkrfl/ - Date of access: 04/10/2016;
4. Federal Law of January 12, 1996 No. 7-FZ "On Non-Profit Organizations" // Information and Reference System "Consultant" // Electronic resource. / ISS "Consultant". - Immediate, update 03.07.2012;
5. The Law "On Education in the Russian Federation" dated December 29, 2012 №273 - FZ // Electronic resource. Access Mode: Hypy / www.rg.m2012 / 12/30 / OW1ZhOSH1ECH1CH1SH1 - Access Date: 04/03/2016;
6. Abankina I.V. From financing institutions to finance services // School of Management of educational institutions, 2012. No. 5;
7. Analysis of budgetary expenses for education and culture in 2011-2013. / Federal portal Protown.ru // Electronic resource. Access mode: http://protovra.ru/information/hide/6376.html - Date of access :.03.04.2016;
8. Kurland G.V. Differentiation of expenditure powers between power levels in the Russian Federation // Electronic resource. Access mode: http://www.fpcenter.ru/themes/basic/materialsdocument.asp? Folder \u003d 1649 & Mat ID \u003d 2744.29 & Query Date of Access: 03/13/2016;
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Introduction 3.
Chapter 1. Education system and its financing 4
1.1. General characteristics of the education system and sources of its financing 4
1.2. Organization of financing budget expenditures on education 7
Chapter 2. Budget funds for education financing 12
2.1. Calculated indicators and procedure for planning budget funds for the content of pre-school institutions, main (general) and vocational education 12
2.2. Comparative analysis of financing of expenses for education in 2005 21
2.3. Education costs in 2006 22
Chapter 3. Problems of budget financing of education 24
3.1. The main problems of budget financing of education 24
3.2. Specific problems of budget financing in the framework of the main problems 25
3.3. Proposals for solving budget financing issues 27
Conclusion 30.
Bibliographic list 31.
Applications
Introduction
The current state of education is usually characterized primarily from the position of deficiency of budget funds allocated by the state to ensure the functioning of this field of activity. In these conditions, all other problems associated with the content and quality of education, the availability of high-quality education for different population layers, more fully satisfying students' requests, the development of ties with the labor market, etc., is moved to the second, and even on the third plan.
In this course work, the following objectives can be distinguished:
Give the overall characteristics of the education system in the Russian Federation;
Consider the main sources of education financing;
Give a comparative characterization of education expenses;
List the problems of financing education and suggest possible ways to solve them.
Chapter 1. Education system and its financing.
1.1 The overall characteristics of the education system and sources of it
financing.
The new stage of economic and social reforms in Russia provides for the priority areas of state expenses investments on maintaining the life-supporting systems of the country's population. Education costs are precisely such investments, since the development of all sectors of the economy directly depends on the level of education of society. The primary role in the education of the younger generation always belonged to the education system. Education is one of the main and inalienable constitutional rights of citizens of the Russian Federation. Basics of regulation public Policy The field of education is formulated in the Federal Law of January 13, 1996 No. 125 of the Federal Law "On the Higher and Postgraduate Professional Education", as well as in the National Doctrine Development of Education, approved by the Decree of the Government of the Russian Federation of October 4, 2004 No. 751.
Citizens of the Russian Federation guarantees the possibility of obtaining education without any conditions and restrictions regardless of gender, race, nationality, language, origin, place of residence, health status, etc. The state guarantees citizens with the publicly available and free of primary general, the main general, secondary (full) general education and primary vocational education, as well as on a competitive basis, the free, higher and post-government vocational education in state and municipal educational institutions within public educational standards, if education of this level A citizen gets for the first time. State educational standards allow to maintain a single educational space of Russia. They represent a system of norms that determine the obligatory minimum content of the main educational programs, requirements for the level of training of graduates, the maximum volume of learning loads of students.
The implementation of state guarantees of the rights of citizens to education is ensured by creating a system and related conditions for obtaining education. At present, the concept of "education system" is interpreted as a set of factors that ensure the implementation of its social functions: a network of educational institutions; educational standards; educational programs; Resource support - personnel, scientific, methodical, material, financial; cooperation with other social sectors; control. Recently special attention It is paid to the principle of regionalization of education. The main signs of the regional education system from the point of view of its organization are: a set of educational institutions in the region, ensuring the possibility of differentiation of education and training in accordance with the interests of citizens and the level of their preparedness; Training programs reflecting the scientific and cultural, demographic and economic features of the region. The municipal system includes the characteristics of the regional one, but at the same time the role of local self-government bodies that can create is particularly emphasized. additional conditions For the functioning and development of the education system at the expense of funds and local budgets. From the position of the resource support of the Regional, the system is considered to be funded from the budget of the local government.
One of the conditions for the validity of expenses and the effective use of funds is the scientifically based typology of educational programs and institutions. The content of the formation of a certain level and focus is determined by educational programs that are divided into general educational and professional. The general education includes programs for pre-school education, primary general education and the average (full) general education. They are aimed at solving the task of forming a common culture of personality, its adaptation to life in society, creating a basis for the choice and mastering professional educational programs. With the help of professional educational programs, specialists are prepared by the relevant qualifications and the tasks of consistent increase in the professional and general education level of specialists are solved. Professional includes programs of primary, medium, higher and postgraduate vocational education.
Educational is an institution that carries out the educational process, i.e. Implementing one or more educational programs and (or) ensuring the content and upbringing of students, pupils. Educational institutions for their organizational and legal forms may be state, municipal, non-state. The Civil Code of the Russian Federation refers educational institutions to non-commercial organizations. Depending on the educational program being implemented, the following types of educational institutions are created:
Preschool;
Educational, including three steps: initial general, basic general, medium (full) general education;
Primary, medium, higher and postgraduate vocational education;
Additional adult education;
Additional education of children;
Special (correctional) for students' students with development deviations;
For orphans left without parental care (legal representatives);
Other institutions carrying out the educational process.
The species names of the institutions are determined in accordance with the levels of educational programs implemented and activities.
In addition to educational institutions, a wide network of institutions ensuring the educational process, the so-called other institutions: scientific and methodological centers, medical and psychological and pedagogical services, films and video recorders, centralized accounting, technical supervision services for major repairs and Construction of educational facilities, services for the economic content of buildings, etc.
Each educational institution is created by one or more founders who finance its activities. In accordance with Article 1220 of the Civil Code of the Russian Federation, the institution recognizes the organization created by the owner for the implementation of management, socio-cultural or other functions of a non-commercial nature and funded by them in whole or in part. " The owner of state and municipal educational institutions is the state represented by federal, regional and local governments. In accordance with this framework of state guarantees of obtaining a citizen of education within standards is state or municipal financing. The volume of budget funds is one of the main indicators characterizing the scale state regulation Education areas. Currently, the share of the federal budget in total education costs is about 20%, the share of regional and local budgets accounts for about 80%.
The degree of budget participation of a level in financing costs depends on a number of factors, including: from state Device and common system government controlled; legislative distribution of responsibility for the types of education; prevailing traditions, etc. In our country, industry and territorial management principles are combined. This allows you to classify the structure of financial flows for the content of budget levels. The federal level includes three directions of financing costs:
Funding for federal institutions in the main institution of vocational education;
For the implementation of federal educational target programs, such as "orphan children", "Youth of Russia", the development program of education, etc.
In recent years, there has been a tendency to the target allocation of funds, for which at the federal level are created various funds, Including on financing federal mandates. Since the right to education is one of the main constitutional rights of citizens of the Russian Federation, then in case of insufficiency of funds in the regions, it is supposed to ensure that the system of co-financing education is wider.
Regional and local levels are similar to federal. The territorial budgets provide for funds for events and the content of institutions in their jurisdiction and the implementation of their own development programs. In cases where the same costs are financed from different budgets, the term "multi-level financing" is applied. If the sources of the receipt of financial resources are not only budget allocations, but also extrabudgetary funds, the term "multichannel financing" is used.
The legal basis for attracting extrabudgetary sources of financing to the educational industry was a whole series of legislative acts, among which, in addition to the Federal Law of January 13, 1996. No. 12-FZ "On Education" can be allocated laws of May 19, 1995. №82-ФЗ "On public associations and public organizations, "dated August 11, 1995. №135-FZ "On charitable activities and charitable organizations", on January 12, 1996. №7-FZ "On non-commercial organizations."
Currently, the system of private entrepreneurship in education reflects a public response to new directions for the development of the state economy. The educational services market is designed to satisfy not only the state order, which is provided by budget allocations, but also the social order of various groups of the population and enterprises. The processes of education include both the emerging class of entrepreneurs and representatives of various movements of national associations, religious communities. The desire to reform the education system in its own interest encourages them to discover alternative non-state educational institutions and provide financial support to the state. In turn, public institutions have the right to offer a wide range of educational services to the population on a fee basis. Attraction of additional sources on the purpose of education can be carried out in two ways:
Entrepreneurial, convention and business or specific activities of the educational institution;
Interaction with legal entities and individuals capable of carrying out charity in favor of the educational institution.
1.2. Organization of financing budget expenditures on
education.
Consideration of the issues of financing education closely related to the study organizational structure The system of education and its individual elements. Obviously, in direct dependence on the planning methodology, there are issues of distribution of funds between the state orders performers, i.e. Actual funding of institutions. Modern legislation determines that each institution has the status of a subject of financial and economic activity. The Federal Law "On Education" states that the educational institution independently implements financial and economic activities. It has an independent settlement account, including currency, in banking and other credit institutions. Financial and material resources are used by him at their discretion in accordance with the Charter. Unused in the current year (quarter, month) financial resources cannot be seized or credited by the founder in the amount of funding for this institution for the next year (quarter, month).
In fact, there are no financing standards. To use budgetary funds at its discretion, budgetary institutions are not on the right due to targeted financing of expenses treasury on subject items. The overwhelming majority of pre-school institutions and schools are served by the treasury bodies through centralized accounting. In parallel with the legislation in the field of education in the Russian Federation there is a federal law of November 21, 1996. №129-ФЗ "On accounting" It gives the authority to the right depending on the volume of accounting work to make a choice: to create an accounting service as structural subdivisionHe headed by the Chief Accountant or transfer to the contractual accounting of the accounting records of centralized accounting. Whatever accounting policy It chose a state institution, its production and economic costs are covered by the funds of the founder, income from their own business activities, other extrabudgetary sources.
The Federal Center defines the general legal framework for the functioning of the educational system and the main guidelines of state policy. Subjects of the Russian Federation and local governments (OMSA) are responsible for making decisions relating to regional and municipal features of the education system.
The next subject of state and OMS is the foundation and possession of state and municipal educational institutions. As a rule, the founders of state and municipal educational institutions are the management bodies, which, according to the law, are responsible for financing the expenditures on the implementation of the state order. The state order is one of the new mechanisms of interaction in the field of meeting social needs and does not depend on the ownership of its executor.
State order is limited by the possibilities of budget financing and the framework of state standards, it is formed by federal, regional and municipal authorities and management. In this regard, the lack of budget financing and insufficient flexibility of the state system were the main factors for creating non-state educational institutions (NOU), including a network of corporate educational institutions of vocational education.
In accordance with Federal law "On Education" know the right after receiving state accreditation on budget financing. In world practice, there are countries in which direct and indirect subsidies of non-state educational institutions (USA, Italy, etc.) are prohibited. In most countries, intermediate options occur, which make it possible to allocate minimum financing by private structures in the event of state educational standards. For example, in Japan, the size of allocations on one student NOU is 14 times less than in a state institution. And only in some countries (Belgium, Hungary, Ireland, Russia) Non-state institutions are included in the budget financing scheme established for public institutions standards. In this regard, it is necessary to return to the consideration of the system of state registered financial obligationsexpansion market elements Management in education by organizing competition between educational institutions for attracting students.
The main documents regulating the responsibility and rights of the founder and the educational institution are the relationship between them and the Charter of the educational institution. In accordance with the Federal Law "On Education", the Charter is developed by the educational institution independently. The agreement on the relationship between the educational institution with the founder, which determines the procedure for financing, managing an educational institution and includes other legal aspects, is a two-way act. When making contractual relations on the distribution of financial powers in detail the duties of the parties, rights and responsibility, are tightly regulated by the issues of the activities of the institution. If the responsibilities suggest the requirements for the volume and nature of the work, then the right create conditions for their implementation, and the responsibility means the possibility of applying sanctions of higher authorities for improper fulfillment of duties. The contract defines the types of educational programs (basic and additional), which will be financed by the budget and without the consent of the founder cannot be changed, the minimum filling rates are established when classified classes and groups are established, with a decrease in which the founder has the right to reduce funding.
The founder undertakes to finance the institution in accordance with the approved estimates of expenses. If the institution does not have independent accounting, the founder undertakes to carry out financial and accounting services for its activities through centralized accounting. The founder is obliged to regularly monitor compliance with the terms of the contract and analyze the results of the financial and economic activities of the institution.
The responsibility of the educational institution is the timely presentation of the founder of the Development Program, substantiations for budgetary funds, as well as the volume of the intended receipt of extrabudgetary sources of funding, the spending of budget funds on the intended purpose and effective use Enchanting the establishment of property facilities. Such regulation allows the educational institution within the limits of allocated funds for remuneration to independently establish a staff schedule and the structure of management of activities, carry out the payment of allowances, surcharges and other payments of stimulating nature; Attract additional sources of financing.
Experience of pre-revolutionary Russia and modern institutions developed countries Western shows that the system is effective, in which control over the use of funds in the interests of students is assigned to the Board of Trustees or Supervisory Tips (Committees, Commission). Interesting the experience of Great Britain, where decisions about the choice of priorities of the use of funds are taken taking into account various points of view from the position "We are doing together." The responsibility measure for the funds allowed in the current year is extremely simple - for this amount allocations are reduced next year. In the United States, the share of budget financing of higher educational institutions covers about 50% of expenses. The remaining facilities are collected or earned independently.
Wide use of foreign experience of financial support for education in domestic practice economic problems Our country and legal populism. However, it is impossible not to recognize progressive trends that are manifested in streamlining budgetary procedures and the development of new costs of expenditures.
The general procedure for financing costs for all sectors is regulated by the Budget Code of the Russian Federation. In accordance with it, all institutions and organizations funded by the budget are called budget recipients, and their founders in the person of the Office authorities are the main managers of the budget. They argue the estimates of income and expenses, constitute a budget painting in the context of subordinate institutions and contribute to it, constitute consolidated reporting, control the activities of institutions.
The essence of the treasury scheme for execution of the budget is to complete the payment of payment costs of budget trae directly to service providers and work performers (except for cash payments to employees and students). If earlier the budget funds came to the account of the institution, and then used by him at their discretion (definitely, in compliance with the legislation), then facial accounts are open to all institutions in the Treasury with an indication of the article and the quarterly distribution of funds. Within the framework of the specified Treasury painting, the assignments of institutions to pay for those or other expenses. The movement of funds through the Treasury bodies is preceded by authorization of expenses, including monthly limiting costs, the actual adoption of budgetary obligations and payment.
The procedure for financing budget expenditures through the Treasury is progressive in nature and is economically appropriate. It can give positive results for the state not only in terms of improving financial resource management methods, but also in terms of obtaining operational information on cash flow, transfer of funds to the appointment, control financial operations budget trails. However, the introduction of treasury technologies is significantly hampered by the decision of everyday economic issues among executors of budgetary services.
Certain difficulties arise due to the need to account for funds received from entrepreneurial and other income-generating activities on facial accounts in the treasury bodies. The legislation establishes that such means, along with budgetary receipts, are spent in strict accordance with the estimates of income and expenses, are subject to control by treasury and the main managers of budget funds, and this is a certain extent deprive of managers of efficiency institutions.
In the Russian Federation, the capacity of responsibility for all the activities of the institution, including financial, is the leader. He is imposed on the optimization of budget expenditures and targeted use of funds. The target character of the allocated allocations is determined by the budget classification code. Independent redistribution of funds between subject articles is not allowed.
Thus, the financing of educational institutions is a process aimed at solving its current tasks and development tasks. In general, the volume of budget allocations for the implementation of state guarantees in the field of education in modern Russian practice is determined on the basis of the application of elements of the standardization of the learning process, financial rationing of expenses, the formation of a state (municipal) order by type of budget services. However, it is impossible not to say that with any financing system economic efficiency And social justice in education should complement each other.
Chapter 2. Budget funds for education financing.
2.1. Calculated indicators and procedure for budget planning
funds for the content of pre-school institutions, main
(general) and vocational education.
In accordance with the Federal Law of January 13, 1996. No. 12-FZ "On Education" State guarantees annual allocation financial means For the needs of education in the amount of at least 10% national income, as well as the security of the relevant expenses of the federal budget, budgets of the subjects of the Russian Federation and local budgets. The share of expenses for the financing of higher vocational education cannot be less than 3% of the consumables of the federal budget. It has been established that 170 students for every 10 thousand people living in the Russian Federation are subject to financing. The law provides for uniform principles for the formation of budgetary funds for education throughout the Russian Federation on the basis of state economic standards per unit contingent of trainees, which should be approved annually by federal law simultaneously with the budget law. There is a quarterly indexation of the funds allocated in accordance with the rates of inflation. These are the requirements of the legislation, but the real practice of budget formation indicates that these provisions are not implemented.
Far from the proclaimed level and indicators characterizing the education system. For example, the amount of payment for employees of educational institutions has been not provided with the legislation higher than the level of average salary in the Russian Federation; The system of benefits is not implemented by various categories of students, as well as species and norms of material support of students and students; The mechanism of providing citizens of a personal state-owned educational loan is not introduced; Requirements for educational institutions in terms of building and sanitary standards and rules, equipment of the educational process and equipment of training premises are outstanding; No appropriate education funds were created; There are no scientifically based federal and regional financing regulations; The system of tax benefits that stimulate the development of education, etc. is not clearly determined.
The value of the appropriation is primarily governed by the volume of budget revenues of a level. The procedure for financing the provision of educational institutions was regulated by the BC of the Russian Federation. It is clearly indicated by the framework of the application of financial costs and minimum budget security standards. It is noted that the regulatory method is used at the stage of forming the budget of one or another level, and not at the stage of planning the costs of maintaining a specific educational institution, as provided for by the Federal Law "On Education". The BC of the Russian Federation clearly points to the preservation of the methodology for the element allocation of funds for each budget and the use of many economic articles on costs and various private standards; from the amount of employee wage rates to the volume of consumption of such types of services as water supply (m³ per day per student); Sanitary and hygienic service, etc. The details of budget expenditures on economic articles is related to the need to increase control by the funding and administrative bodies for their targeted use. This corresponds to the principle of awarded allocation of budget funds for a particular institution based on the estimated and financial justification or estimates of income and expenses. Determines the volume of budget allocations and distributes a variety of costs for economic articles of the state body within the funds allocated from the budget for the calendar fiscal year.
The total expenses of the municipal, regional and federal budgets for education are determined in accordance with the network of institutions and its intended development in the planned year, as well as indicators for the contingents of children, students of pupils, students. Financing is subject to not only educational activities, but also a number of socioprotic functions of the industry: the payment of scholarships to students, the nutrition of schoolchildren from low-income families, the content of orphans, education of children in pre-school educational institutions (DOU).
The pre-school level is the initial level of education. Pre-school educational institutions provide education, training, leaving, care and recovery of children aged two months to seven years. In accordance with the functions, there are the following types of pre-school educational institutions: kindergarten; Children's garden of the overall view with one or more priority directions of development of pupils (intellectual, artistic and aesthetic, physical, etc.); Kindergarten compensating type with the priority implementation of a qualified correction of deviations in the physical and mental development of pupils; Children's garden of supervision and improvement with the priority implementation of sanitary and hygienic, preventive and wellness activities and procedures; Kindergarten combined type (the composition of a combined kindergarten may include overall, compensating and wellness groups in different combination); The center of development of the child is a kindergarten with the implementation of physical and mental development, correction and recovery of all pupils.
Free maintenance, training and education of children in the Dow State is not guaranteed. For this type of institutions, as well as for additional education of children, provides for financial support Due to the local budgets. Under the influence of demographic factors, the contingent of pupils of the DOW over the past decade has fallen twice (from 9 million children to 4.5 million). At the same time, a network of kindergartens decreased.
The main calculated indicators to determine the cost of budget for pre-school education as a whole and specifically, the Number of pupils and the number of groups are. In typical positions, the values \u200b\u200bof the flow rate of groups that depend not only on the age of children, but also from their health status are established. For example, in the kindergarten of the usual purpose, the flow rate of groups is 20 pupils from 3 to 7 years, and in groups for children with heavy speech violations - from 6 to 10 children. The cost of the content of one child in the gardens of the compensating type significantly exceeds the costs of the content of healthy children, since the number of regular units of educators, nanny and staff depends on the number of groups. A significant impact on the volume of salary and food provisions has a temporary mode of functioning DOW: 10.5 hours a day, 12 hours, 24-hour stay of children. Power costs depend on the number of pupils, the average day of visits to the child of the preschool institution per year and the norms of nutrition per day. In determining cash norms, natural norms and the average food prices in each subject of the Russian Federation are accepted. So, at the federal level it was regulated that on average, 60 g of sugar, 90 g of wheat bread, 300 g of vegetables, and the like, should be obtained on average a day of the child in a dupided kindergarten.
The main feature of the financial support of the Dow is that part of the cost of children's content should be covered by the funds of parents. At the federal level, the limit of the share of parental funds in the general costs of DW, which should not exceed 20%. In reality in each subject of the Russian Federation, the own board is installed. For example, in St. Petersburg, the amount of payment is set at 0.25-1.5 minimum wages per month, depending on the number of children in the family, the type of institution, having a child of one or both parents, etc. On average in the city, the share of parental funds is about 5% of the total volume of costs for DOU.
The next target line of expenses is the content of general education institutions. These include secondary schools, boarding schools, special and evening schools. In the system of continuous education, they are the second link after the pre-school level. Their activities are related to providing all citizens of the Russian Federation the opportunity to implement the right guaranteed by the state to receive free general education. In order to ensure the availability and variations of general education, the following types of institutions can be created: elementary school; basic secondary school; middle School of General education; The average educational school with an in-depth study of individual items (a specific subject or profile can be specified: chemistry, mathematics, physico-mathematical profile, humanitarian profile and up to.); Lyceum; Gymnasium; Evening (shift) secondary school; education Center; open (shift) educational school; cadet school; boarding school.
Community boarding schools are created to assist the family in raising children, the formation of self-life skills, social protection and the comprehensive development of their creative abilities. These institutions are made predominantly children who need state support, including children from large and low-income families, lonely mothers; Children under guardianship. Similar to schools to this type of institutions include: the boarding school of primary general education; School boarding school of basic general education; boarding school of medium (complete) general education; boarding school of medium (full) general education with in-depth study of individual items; boarding gymnasium; lyceum boarding school; Sanatorium and forest school; Sanatorium boarding school.
The main tasks of educational institutions for orphans and children who remained without parental care are: the creation of favorable conditions close to homemade, contributing to the mental, emotional and physical development of pupils; ensuring their medical and psychological and pedagogical rehabilitation and social adaptation; Protection of the rights and interests of pupils. In accordance with the individual characteristics of children (the age, diagnosis, diseases) in the education system, the following types of institutions can function: children's house (for children of early, preschool, school age, mixed); Children's House-School; boarding school for orphans and children left without parental care with development deviations; Special (correctional) boarding school for orphans and children left without parental care with developmental deviations. In these types of institutions, the content and training of pupils is carried out on the basis of complete state security.
The basis for the formation of expenses for the maintenance of institutions of general and vocational education is "production" performance indicators. For schools, indicators are the number of students and classes; For institutions of vocational education - state order for admission of students for free training. With financial planning, not only indicators at the beginning and end of the fiscal year are taken into account, but also average annual, which depend on the docks of the acquisition (reception), release, discovering in the learning process. For example, at schools, the formula for calculating average annual indicators has the following form:
KSR \u003d K1M1 + K2M2 / 12
Where the CCR is an average annual contingent; K1 - contingent at the beginning of the planned year; M1 is the number of months of functioning of the institution with a transit contingent at the beginning of the year; K2 - contingent of the planned year; M2 - the number of months of functioning of the institution with a new contingent at the end of the year; 12 - number of months per year.
Payment average annual values It is also possible to summarize indicators for each first number of month and dividing the amount obtained by 12. When calculating the average annual number of pupils on pre-school educational institutions, this method is preferable, as it allows to determine the contingent required for calculating the costs.
Production performance at school are determined by groups of classes: I - III (IV), V - IX, X - XI. These data are given in the estimate of two dates - on January 1 and on September 1 of the planned year, as well as on average annual terms. The number of students on January 1 is accepted by actual status for the last report date. The number of students on September 1 of the planned year is determined in accordance with the reception plan and the issue of students. The number of children coming in the planned year in the first classes is established according to special accounting. Such a feature of school acquisitions should be taken into account: the main part of the first-graders is mastering the primary school program during three years and immediately translated into the fifth grade; Four years learn in elementary school children starting training from six years old. The number of students in subsequent classes is usually planned at the level of issuing students from the preceding classes. Thus, the contingent of students of the fifth grades is planned at the level of edition of third (fourth) classes, sixth - at the level of fifth, etc. The exception is the planning of the contingents of the tenths. In determining the number of students in these classes, it is taken into account that part of the graduates of the ninth grades of secondary schools will continue to education in other types of educational institutions. Currently, the limiting classes is established in the amount of 25 students. Depending on the shortcomings of the mental or physical development of children, individual classes are formed or special schools with less fill.
Important in planning budget funds both in schools and the content of professional education institutions has a system of standards. The educational standard determines the mandatory minimum content of the main educational programs, requirements for the level of graduates, the maximum load of students. One of the elements of state state-owned educational standards is the basic curriculum of general education institutions of the Russian Federation. It determines the minimum number of hours to study educational areas, the maximum learning load of students in classes has been established. This curriculum allows you to preserve a single educational space in Russia. It is planned to pay the cost of paying teachers.
Another indicator used in the process of planning the costs of general education schools is the number of pedagogical rates. It is calculated on the basis of two indicators - the number of hours of training sessions and the norms of teachers' training load per week. The basic curriculum of the Russian Federation establishes the maximum permissible load on students (in hours) at five-day and six-day training weeks. With five days, it is in I - III classes - 22, in V - 28, in VI - 29, in VII - 31, in VIII - IX - 32, in X - XI - 33 hours. The norm of the teacher's workload at the rate is set for elementary school 20 hours a week, for senior classes -18 hours a week. Therefore, the number of pedagogical rates is determined separately by groups of classes. In determining the number of paid hours, it should be borne in mind that in some cases, classes are conducted with classes divided into two groups of students (foreign languages, labor training, physical culture, etc.). The total number of training sessions per week is determined by multiplying the number of classes by the number of hours for one class. The number of pedagogical rates is calculated by dividing the total number of hours of training sessions per week for each class group on the teacher's tutorial installation rate per week.
The Labor Department of Teachers is determined based on the number of pedagogical rates and the average teacher rate per month for tariffing. Tarification lists allow you to determine the total amount of the wage of teachers in one month. Based on these data and knowing the number of classes by groups on January 1 and September 1, it is not difficult to calculate the average teacher rate per month and the wage Fund for the months of the current and new school year, which are scheduled for the planned fiscal year. To determine the average teacher's bet, the monthly wage fund for each class of classes established on the basis of the Tariffing List is divided into the number of pedagogical rates corresponding to these groups.
The Foundation for the remuneration of educational and auxiliary and administrative and business staff is determined on the basis of staffing and established official salaries. The number of regular units depends on the number of classes in the school and its individual characteristics. According to institutions that implement educational programs of increased level (gymnasium, lyceums), as well as on schools with extended training in the staffing schedule, additional posts are introduced. In the pre-reform period, according to all types of institutions, the Ministry of Education approved standard states. Currently, standard states are canceled, but they still serve as the basis for allocating funds for labor. After coordination with the founder, the volume of financing for remuneration, the institution independently determines the structure of management management, staffing, distribution of official duties.
The cost of labor is planned separately on pedagogical, administrative and economic and educational staff. This fund is called tariff. In addition, it is envisaged by the wages of wages for the establishment for additional types of work (testing of notebooks, class leadership, etc.) and allowances for high quality work. When calculating the remapshot of the wage fund, the following method is used: the tariff fund is accepted for 75%, the Nada-tariff in schools should be no more than 25%. Therefore, in order to calculate its volume, it is necessary to divide the tariff fund for 75 and multiplied by 25. The legalized standards of the expert tariff fund for each type of institutions is different. For example, according to additional education institutions, it is 10%, on preschool institutions - 12%, in schools - 25%.
The next economic consumption article on any establishment of the budget sector is accruals on the Fund of Labor. The size of the appropriation is determined by multiplying the general wage foundation for the standard established by the Government of the Russian Federation. Currently, it is 35.8% of the total wage fund.
When determining the necessary funds for the purchase of supplies and consumables, the costs of nutrition of schoolchildren are calculated primarily. The volume of allocations depends on the overall contingent of students, the average day of the coming of school classes per year with one child, the established daily nutritional rate. In addition, the costs of nutrition of students visiting the extended day are determined separately. Currently current estimated rate of consumption for free breakfasts of all students is 1.5% of minimum size wage. By groups of extended day (GPD), free lunches are provided with 10% of the contingent and preferential (half of the size of the cost) - 15% of the contingent of students.
Methods for calculating costs for other expense items in all types of educational institutions is the same. A significant place in the cost of the maintenance of institutions is occupied by utility payments for heating, lighting, water supply, etc. The estimated amount of funds depends on the cubicatura and the area of \u200b\u200bthe premises, the conditions of ensuring thermal and energy resources. In urban institutions, as a rule, communal services of institutions are carried out under contracts with specialized organizations. According to institutions located in rural areas and having their own furnace or steam heating, the calculation is more complicated. Expenses are calculated on fuel consumption standards, the current prices for it are taken into account, the duration of the heating season. As a rule, the calculated amount of funds for other and utility costs is determined based on the actual consumption over a number of previous years. In recent years, due to the underfunding of utility costs, educational institutions arises accounts payable Service providers. These amounts should also be taken into account for expense planning for the next fiscal year.
The cost of acquiring a soft inventory is planned only to rural schools in which there are boarding schools for students visiting schools located at a considerable distance from their place of permanent residence. More typical of these costs for pre-school and boarding schools. The planned amounts are carried out depending on the availability of bedding, clothing and shoes, the needs of them, product prices. Similarly, the costs of equipping institutions with educational, economic institutions and technological equipment and inventory.
Calculated by the institution of the required budget financing are drawn up by estimates of income and expenses. The estimate indicates the name and address of the institution that relevant codes of the budget classification is given, the arrangement of approved expenses for each economic article with the quarter distribution is given.
Similar to schools are planned to be the costs of primary, secondary and higher professional education. Institutions of primary vocational education are aimed at the preparation of skilled workers (workers and employees) in all areas of socially useful activities. The main task of this type of institutions is to create the necessary conditions for obtaining a citizen of a specific profession (specialization) of an appropriate level of qualifications with the possibility of increasing the general education level of students who do not have an average (full) education, as well as the accelerated acquisition of labor skills to fulfill certain work. Types of institutions of primary vocational education: a vocational school; professional Lyceum; Training plant (paragraph); Training and production center; technical school; Evening (changeable) Vocational school. Professional training of citizens can also be carried out in interschool educational combines; in educational units of organizations with relevant licenses; in the order of individual training among specialists; In private educational institutions.
Training of qualified specialists with secondary vocational education is carried out by educational institutions of secondary vocational education (secondary special educational institutions). These include: technical schools (colleges, schools), colleges, enterprise technical schools. A distinctive feature of the college is that it provides an elevated level (compared to the technical school) of the learning qualifications. The technical school enterprise is carried out not only educational, but also professional activities in accordance with the profile of student training.
Institutions of higher professional education are designed to ensure the needs of the individual in the acquisition of higher education and qualifications in the selected area professional activity. This type of institution is divided into the following types: the university is a higher educational institution, whose activities are aimed at developing education, science and culture by conducting fundamental scientific research and training at all levels of higher, postgraduate additional education on a wide range of natural science, humanitarian and other directions of science, technique and culture; Academy; Institute. The Academy, unlike university, prepare specialists of higher qualifications and retraining of leading specialists of a particular industry (mainly one of the areas of science, technology, culture). The institute is called an independent higher education institution or a university structural unit (academy), implementing professional educational programs for a number of directions of science, technology and culture.
Over the past 10 years, the number of students in primary vocational education institutions decreased by 20%, while the number of university students has almost one and a half times. The growth of indicators on the highest scale is associated with the development of a non-state network of institutions and the expansion of admission to state universities on the basis of a complete reimbursement of training costs.
One of important indicators To calculate the costs of vocational education, the number of students per teacher is served.
When determining the cost of the maintenance of professional education institutions is wider than on preschool and school network, a standard method for calculating costs is applied. However, the calculation uses not real statutors of financial costs, but the standards of minimal budget security.
They are installed by dividing a predetermined amount of budget resources to the contingent of students at the expense of budget funds. A distinctive feature of the structure of expenses for vocational education compared with the cost of general education is the allocation of funds for the provision of students with scholarships. In accordance with the legislation, the institution of secondary and higher vocational education will independently form the volume of the scholarship and the procedure for its use. Scholarships are usually divided into academic and social.
The reform of education and the introduction of new principles of its financing relate to the highest and secondary vocational education. Currently, the experimental experiment on the development of financial support for the education system based on financial nominal financial obligations (GIFO) is scheduled. With the help of the GIFO system, it is assumed to be equalized in the rights to obtain budget financing educational institutions of any form of ownership. It's believed that new system Financing will ensure the access of applicants to the most qualitative and diverse services of education and increase its profitability. If government financial standards covered the real costs of standard training, such a model would allow to increase the total amount of resources directed to training.
The introduction of GIFO is a significant step towards the rationing of funds allocated for professional provision. However B. modern conditions It is difficult to ensure the real choice of study sites, since the nominal value of this security It will be significantly lower than the real cost of learning one student. A new way of financing implies a refusal of a system of article planning for universities. The cost of GIFO will be differentiated depending on the category of certificate issued by school graduates according to the results of certification. The program documents say that the specified system of standards will reflect the federal budget. At the same time, the amount of budget expenditures provided for the objectives of the highest and secondary vocational education will remain unchanged.
Consideration of individual elements of expenses for three types of educational institutions shows the multi-facetedness of the problems of the industry, a significant number of which is associated with the inconsistency of legal support and the real practice of allocating funds. Regardless of the methods used in the planning, a rigid budget policy predetermines the need to take into account the formation of budgets not only the need, expediency, relevance of expenses, but also the financial capabilities of the state for their implementation.
2.2. Comparative analysis of financing costs for
education in 2005.
The following is an analysis of funding for education expenses in 2005 and its comparison with the financing of education in 2004. Reason for detailed comparative analysis There was a change in the budget classification due to the delimitation of powers of budgets of different levels. At the same time, a number of articles and types of expenses were going to exclude from the scope of budget regulation, namely: scholarships of students, graduate students and doctoral students, the salary of employees of budgetary institutions, in the education and science system, nutrition costs.
The cost of education from the federal budget in 2005 amounted to 154,456.6 million rubles. According to the consolidated budget, these expenses amounted to 762.1 billion rubles (in 2004 - 531.2 billion rubles). The share of expenditures for education in the total costs of the federal budget amounted to 5.1% against 5.9% in 2004. The decline in this indicator is rooted in the transfer of funding most of the institutions of primary and secondary vocational education (in the amount of 24.8 billion rubles) to the regions. Budget draft-2005 increase in salaries to employees of federal budgetary institutions from January 1, 1.2 times. 19.8 billion rubles were allocated to the implementation of these projects.
The 2005 budget for the education industry (the consolidated costs and budgets of the regional and budget of the federal) was very seriously different from what was in 2004. By the calculation of the Ministry of Finance and the Government, the total costs of education increased to 40%. That is from 531 billion to 762 billion rubles. If you take only the federal budget, then there are two values \u200b\u200bthat can also be compared: total budget expenditures and education costs. Thus, total expenses in the federal budget increased by 14.6% compared with expenditures in 2004, and calculations have shown that the cost of education from the federal budget has been increased by 20%. By comparing these two values, it can be noted that the growth of expenses for education overtook the cost increase in all sectors in general.
From the internal structure of the budget it can be seen that in a number of areas, the growth of funding has significantly exceeded an average growth in the industry and the federal budget in general. As a positive feature, it can be noted that from 1 2004, it was increased in almost five times a sipendial fund, designed to support students (from 5% to 25%), and the same amount was laid in the budget-2005.
2.3. Education costs in 2006.
Relevant expenses are formed in the amount of 201408.9 million rubles against 2005, including payment for employees in the education system - 98853.5 million rubles (Appendix 1).
The costs of national education projects in the amount of 4.9 billion rubles under the section "Intergovernmental Transfers". In January 2006, the costs of section "Education" are additionally increased due to the redistribution of some budget revenues in 2005.
In 2006, the size of student scholarships and students of educational institutions of primary and secondary vocational education from 140 to 210 rubles, and scholarships of graduate students and doctoral students of state educational institutions of higher vocational education and scientific organizations - respectively to 1,500 rubles and 3000 rubles, respectively. Also raised scholarships of the Russian government for graduate students to 3,000 rubles, for students of higher educational institutions - up to 1,200 rubles, for students of secondary-seat educational institutions - up to 700 rubles. Additionally, 19 million rubles per year took place from the federal budget to pay these special scholarships. From the federal budget for the payment of scholarships of the President of the Russian Federation, 14.2 million rubles were required to increase the relevant scholarships for students - up to 1600 rubles, for graduate students - up to 3000 rubles.
To ensure the activities of educational institutions that provide educational services in the field of national defense, national security and law enforcement activities, 43263.8 million rubles are provided (growth against 2005 - by 6311.9 million rubles, or 17.1%), including the remuneration of workers taking into account indexation money allowance military personnel equivalent to individuals and civil servants - 32174.9 million rubles (including accrual)).
As part of the costs of the formation of appropriation for the maintenance of employees of the central devices of individual federal executive bodies in the field of education, 539 million rubles are taken into account, which is more than in 2005, by 23.6%.
These costs are determined taking into account the additional allocations necessary for financing the designed increase in the number of employees central apparatus Federal Agency for Education, in connection with the transfer of 650 educational institutions to their mainstream executive authorities.
Indexation (raising) of remuneration of employees of federal state institutions in 2006 will be carried out as part of the decision of the task set in the Presidential Message of the Federal Assembly of the Russian Federation for 2005 (Appendix 2).
In general, the Fund for the remuneration of employees of federal state institutions paid for ETS increased by 43.3 billion rubles compared to 2005 and amounted to 242.1 billion rubles. In 2006, 29.1 billion rubles were required to increase the wages of federal state institutions in 2006, without taking into account the cuts of the conditions comparable since 2005. The level of real wages in 2006 increases by 11.1%, which allows you to double for 2005-2007. Salary in nominal terms. In real terms, salary for the specified period increases by 1.52 times.
Chapter 3. Problems of budget financing of education.
3.1. Basic Budget Finance Problems
education.
1. A characteristic feature of the current state of budget financing of education is the lack of funds allocated for the normal functioning of budgetary institutions. It is believed that only the main types of expenditures of educational institutions should be financed from the budget. And even those expenses that are provided for by the laws of "education" and "about higher and postgraduate vocational education" are not funded. Priorities in financing specific costs of expenses are determined in this way:
Salary;
Scholarship;
Transfers;
Payment communal services;
The remaining types of costs.
Such an assessment of the significance of expenses is related to the fact that current legislation has established a fairly large area of \u200b\u200bstate's responsibility for ensuring a certain level of education financing:
Allocating the development of the development of at least 10% of national income, including at least 3% of the consumables of the federal budget;
Establishing the level of remuneration of employees of education depending on the level of remuneration in industry;
Introduction of social surcharges, allowances for education workers.
The fulfillment of all obligations undertaken by the state requires an increase in allocations for education from the federal budget for different estimates of 2-4 times, which is obviously impracticable.
2. The current procedure for budget financing established by the BC of the Russian Federation is characterized by the presence of contradictions with existing legislation on education, as well as internal contradictions, shortcomings and ambiguities exacerbating the practice of its application. This reduces the efficiency of using budgetary funds leads to significant transaction costs.
3. The regulatory and methodological base of budgetary education is mainly based on documents and materials developed for the conditions of the planning and policy economy and the lack of a pronounced shortage of budgetary funds. In modern conditions, this generates a number of problems, which cannot be solved.
4. B. legislative Basedetermining the procedure of budget financing of education, there is no mechanism that allows us to solve private financing issues from uniform items, guided by the only criterion - goals to achieve budget funds. Such a situation is due to the current interpretation to determine the target nature of the use of budgetary funds, not related to an educational process, nor with its results, but based solely on compliance with the established estimated appointments within the framework of the economic budget classification.
5. Resource maneuvering capabilities are limited due to the need for strict compliance with established budgetary procedures.
All this suggests that the budget (financial, economic) state policy (more precisely, the financial authorities) is aimed primarily for accounting and budget control, and not to ensure the activities of the education sphere.
3.2. Specific budget financing problems within
major problems.
1. Currently, there is practically no modern regulatory and methodological base of budget planning and financing:
The law on minimum social standards is not adopted;
State expenses are not developed for the provision of state educational services;
There are no uniform methodological foundations for calculating minimum budget security;
The necessary methodological materials on the calculation and substantiation of the need for budget financing are not developed;
There are no uniform and departmental methodologies for the distribution of financial resources between budgets.
At the same time, the state despite the approved law - the Budget Code of the Russian Federation, decides on every given point in time (fiscal year), which is the mechanism of budget financing to apply this year.
2. The organization of the budget process is based on the preparation, approval, approval, submission documents established by the Budget Code of the Russian Federation, which do not take into account the following objective factors:
Educational institutions are located throughout Russia, while not all of them have access to modern means of communication and communication (fax, email, The Internet); Postal communication does not provide and provide the necessary information on time. In this regard, situations often arise when the documents dated to the past period are received;
The chief manager of budget funds not only informs notifications of budgetary obligations, but also forms and approves them, which makes it very problematic to receive places notifications on time;
The chief manager of budget funds (ministry in Moscow) approves estimates of income and expenditures of subordinate budgetary institutions. Within one working day, from the moment of approval, their estimates should be submitted to the Treasury, which is unrealistic, given the territory of Russia;
Financing accruals for labor payment (ESN) is an additional "loop" in the movement of budget funds: essentially money is followed from the budget through budgetary institutions back to the budget. The only dignity of such a process is that when using a regressive scale, part of the ESN can be sent to other types of expenses and thereby seems to be supplemented own budget Institutions for articles not provided for by estimates of income and expenses.
3. A serious problem is a valid mechanism for using extrabudgetary funds:
Extrabudgetary revenues in the educational institution comes unevenly during the year, which makes it difficult not only to their annual planning, but also planning their costs. Funds received at the end reporting period (Quarters), may remain on the score and will be considered as a profit (and accordingly to taxes). At the same time, the costs of these funds can be produced only in the next quarter. This reduces the effectiveness of the use of funds, putting forward to the forecast not to rationalize costs and cost savings, and their spending speed is often to the detriment of efficiency and effectiveness;
The need to spend incoming incomes immediately upon receipt does not allow to accumulate funds to solve problems, such as repair;
Supplements at the expense of extrabudgetary funds to employees enrolled in budget rates can be paid only from profits, otherwise, in accordance with the Tax Code of the Russian Federation, an institution will be charged with misuse of increasingly extrabudgetary funds. There is only one way out: make up employment contracts with employees and to indicate the work of the employee in the extrabudgetary sphere of the institution. In this case, it is believed that labor relations are issued, and the concept of misuse will not be applied.
4. The Budget Code, providing for the rules for accounting for budget balances on the personal accounts of budget-headers and seizure them without returning to the relevant budget level, does not take into account the real state of affairs:
Budget funds can not always be used until the end of the fiscal year due to non-compliance with contractors and performers. In this case, the budget funds provided for for payment of contracts should be maintained for the budgetary institution;
Utilities suppliers are invoiced by paying bills in the past period, the funds are planned for payment for the current period, which creates problems on the payment of services provided in December;
The transfer system of transfers does not provide them with the preparation of the population at a particular point in time, which creates a prerequisite for the accumulation of incomplete money in the accounts of the budget trails. Seizure of these funds as unused unacceptable. A similar position is also consisted with funds for labor, actually accrued, but non-favorable workers (depositors), and with a single social tax.
3.3. Proposals for solving budget problems
financing.
1. It is necessary to streamline budget legislation, in particular, to clarify the Budget Code of the Russian Federation, providing:
Transfer of the right to approve the consolidated estimates of income and expenditure of the institution, including the educational, head of this institution;
The inclusion of budget trae into the budget development procedure. This is due to the fact that the current procedure for the distribution of budget funds, and the legislation established by the law, the requirement to transition to financing standards should include objectively established features of individual budgetary institutions, educational related to their profile, material base, territorial location, etc. factors that cannot be in fully taken into account the main managers of budget funds that make up the draft budget;
Revision of bringing notifications about budget allocations to budget institutions and its increase to 30 days from the date of approval of the consolidated budgetary consumption, regardless of the budget level;
Bringing notifications about budget allocations, income and expenses and limits of budgetary obligations of one line;
Providing the right to budget prophetors to spend the budget expenditure within total amount Financing, independently defining their distribution under the articles of economic classification. At the same time, financing should also be carried out by one line, rather than it is worth it, as is done now;
Adjustment of the budget expenditures based on actually generated costs in accordance with the budget classification codes provided in the accounting report for a specific reporting period;
The transfer of the approved estimates of income and expenses within one day from the date of its receipt by the budget institution or from its date of approval by the head of the organization (if such right it will be provided);
Compensation by decision judicial bodies moral and material damage to the budget institution of the Treasury in the amount exceeding the amount of underfunding, which caused the specified damage;
Preservation of the budget institution the remainder of the funds formed as of December 31 of the current year on the account of the budget institution; Employment of the head of the budget institution with the right to establish the procedure, timing and purpose of the expenditure of this balance, including drawing up the establishment of a separate estimate of these funds.
2. It is necessary in determining the volume of budget financing of education for the next fiscal year to be guided by the following principles:
The total amount of budgetary funding should be increased in accordance with the provisions of the National Development District of Education and Program Documents of the Government of the Russian Federation, providing for an advanced increase in budget allocations in this field of activity;
As priority articles of the economic classification, which should be envisaged by an increase in reasonable calculations, it is necessary to allocate payment of labor, transfers, the cost of ensuring the educational process, the recruitment of libraries, conducting training and production practices, conducting educational and scientific student seminars and conferences, materials and benefits, etc., the acquisition of educational and scientific and educational equipment, capital and, especially, the current repairs. It is also necessary to provide an increase in the cost of paying utilities. At the same time, financing should be allocated by one line.
3. It is advisable to change the approaches to the budget financing of capital repairs and the acquisition of equipment for educational institutions, transferring these expenses from section 14 "Education" of the functional classification to the Federal Address Investment Program or the budget formation budget for the development of education. This will allow:
Ensure the concentration of financial resources on truly important areas requiring significant investments;
Increase the validity of the work carried out by the procurement, etc. due to the use of exhaust procedures for the implementation of investment projects and the use of expertise in this area;
Ensure the rules for complementary budget and extrabudgetary resources in solving uniform investment tasks without applying financial damage to the institution.
4. It is necessary to abandon the practice of centralized planning of structural and organizational transformations in the field of education, making the main emphasis on the gradual launch of self-regulation mechanisms.
5. When translating scholarships in the category of address social payments The order of their appointment should be maintained through educational institutions, i.e. Through the sites of the actual finding of students, and not their place of residence.
6. It is advisable to cancel the regression of the Unified social tax For educational institutions, establishing a reduced rate of this tax instead.
7. It is necessary to provide for the possibility of canceling the financing of accruals for labor payment (unified social tax) and directly transfer of these funds from the budget account.
8. It is necessary to free budget institutions from paying taxes from budgetary funds to which all revenues of the budget institution include, including the implementation of relevant activities using state property transferred to him to operational management.
Conclusion.
In this paper, the general characteristics of the education system, its concept and sources of financing are given. Thus, currently under the "system of education" means a combination of factors that ensure the implementation of its social functions: a network of educational institutions; educational standards; educational programs; Resource support - personnel, scientific, methodical, material, financial; cooperation with other social sectors; control. Also lists the main problems of financing education and proposed ways to solve them.
Bibliographic list
1. Civil Code of the Russian Federation: Part One of November 30, 1994 No. 51-FZ. Civil Code of the Russian Federation: Part Two of January 26, 1996 No. 14-FZ.
3. Federal Law of August 22, 1996 No. 125-FZ "On Higher and Postgraduate Professional Education".
4. Federal Law of August 11, 1995 No. 195-FZ "On Charitable Activities and Charitable Organizations".
6. Popova M.I. Budget policy in the social sphere management system (on the example of education).
7. Ignatov V.G. Social economy
8. Eco No. 11, 2004
9. Eco №11, 2005
Attachment 1.
Volumes of expenses under the section "Education"
in 2005-2006, mln. RUB.
Appendix 2.
Increase tariff rates (salary) ETS in 2006, rub.
Increased cumulative education expenses will be achieved at the expense of the following sources:
1. Increased budgetary expenses for education by more than 50% in real terms or 1 percentage points of GDP in the period up to 2015. It is intended to ensure a leading increase in the cost of education from the federal budget.
2. Attracting the funds of the population. Family funds that they are willing to direct into education are about 1% of GDP, which are mainly spent in the form of informal payments to teachers and educational institutions. As he grows real income The population The share of families capable of investing in education will increase from 25-30% at present until 40-45% in 2016. Taking into account the introduction of stimulating budget financing mechanisms, tax benefits for private investment in education.
3. Attracting enterprises. Effective demand from enterprises on educational services may increase as the real sector of the economy revives. With relatively balanced growth rates by industry, it is possible to expect an increase in demand for education in 4-5 times (from 3.5 to 12-15 billion rubles).
The development of a budget planning system is also necessary for the formation of a two-level budget model. The first level of the educational budget should be intended to ensure minimal social standards on the basis of a system of federal regulations of budget financing of education. The second level of the educational budget must be focused on the formation of the budget for the development of educational institutions.
Public investments will be sent to education in two basic forms.
Investments in the formation of an information base of educational institutions and to update their equipment. They have the form of direct investments sent to educational institutions, respectively, the number of students (students), the level and type of training (engineering university, pedagogical technical school, school with in-depth study of foreign languages) and government priorities in the development of education (support for biotechnology training, aerospace technologies). Investments in this case are not tied to a specific educational institution, and are determined by some standard.
The education development budget involves the competitive procedure for the selection of investment projects of educational institutions and state co-financing of selected projects. The Ministry of Education of Russia declares the priority areas of education in which it intends to co-finance projects, as well as the estimated conditions for such co-financing. The education development budget should be up to 10% of funding from the state budget, including for the federal budget - 15-18%, for territorial budgets - 6-7%. The main areas of use of the budget of development of education should be: the development of the material base, training and retraining of personnel, the development of academic potential, including support for academic mobility, the organization of seminars and conferences and publications.
This system should be complemented by target subsidies (also organized on the basis of a federal and regional authority. Such corrective market mechanism Subsidies are implemented social (support for students from low-ship groups of the population, support for territorial mobility) and strategic (support for promising areas of education, the formation of effective demand for which is lagging behind).
Order of use real EstateTransferred by the founder to an educational institution should guarantee its effective use of statutory purposes. The ban on the privatization of property complexes of public educational institutions should be confirmed.
Measures aimed at expanding the financial and economic independence of educational organizations should be accompanied by the formation of conditions for the Company's participation in educational management (educational organizations), including by creating:
· Education support funds (educational organizations), accumulating the funds of legal entities and individuals and guides them on solving specific problems of this sphere;
· Support systems for professional communities in education, their attraction to solving issues of educational tactics and strategy at the federal and regional levels;
· The conditions for the development of the non-state sector in education;
· Conditions, primarily tax, to stimulate various forms of self-organization of the population and business entities in support of education.
For the effective functioning of the education system requires stable financial support. The Federal Program for the Development of Education, approved by the Federal Law of April 10, 2000, provides two main directions for solving financial problems of education: an increase in budget financing and attracting additional sources.
The activities of the educational institution are funded by its founder in accordance with the contract concluded between them. This contract may also include self-financing institutions, both full and partial. Financing educational institutions should be carried out on the basis of state (including departmental) and local regulationsdefined in the calculation per student or pupil for each type, view and category of educational institution. The exceptions are small -coming rural and equal educational institutions, whose financing standards should take into account costs that do not depend on the number of students. Thus, the standards for financing educational institutions are divided into three types: federal, regional and local. Federal standards should be established annually by federal law adopted simultaneously with the Federal Law on the federal budget for the next year. They are minimally admissible. Regional and local regulations should take into account the specifics of educational institutions. They should be determined in such a way that funding is sufficient to cover the average on this territory of current expenses related to the organization of the educational process, the operation of buildings and structures and staffing equipment. The statutors of financial costs per unit of state or municipal services provided should be taken into account in the formation of budgets of all levels (Art. 177 of the Budget Code of the Russian Federation). These standards are relevant not only for state and municipal institutions. They represent a certain minimum of financing. Standards for financing non-state institutions cannot be lower than the standards for financing similar state and municipal institutions in this area.
Unfortunately, federal funding regulations are not approved so far. At the federal level, only the share of education expenditures is established in the total amount of national income. According to Art. 40 of the Law on Education, it should be at least 10% of national income. It is envisaged, in addition, the security of the relevant articles of the federal budget. The share of higher education expenses cannot be less than 3% of the consumables of the federal budget. At the expense of the federal budget should be financed by training in universities at least 170 students for every 10 thousand people living in the Russian Federation.
There are two options for the definition of state standards for financing education. In the first case, they are defined as state costs for the provision of a certain set of educationalservices per capita. Then it is necessary to determine the list of such services, their quantitative and qualitative characteristics, i.e., in fact, the standardization of educational services should be carried out. In the second case, the financing standards are defined as expenses for contents of the available networkeducational institutions. In this case, the costs should be subject to individual costs of expenses (wages, for the purchase of materials, equipment, for paying utilities, etc.). Practice shows that within the framework of experiments to improve budget financing of higher education (in particular, through state-owned personal financial obligations), the principle is used, to a greater extent responsible for the first approach, namely, the budget funds "follow" for a citizen, and not behind the establishment.
State and (or) municipal financingit is the basis of state guarantees of obtaining Russian citizens of education within state educational standards. For state and municipal educational institutions, the main sources of financing are budgets of the corresponding levels. These educational institutions are on estimated-budget financingwhich represents irretrievable and cash free money based on the general principles of financing 68. State and municipal educational institutions are budget.
State-financed organization, in accordance with Art. 161 of the Budget Code of the Russian Federation, represents the organization created by state authorities of the Russian Federation, the state authorities of its subjects or local governments to implement management, socio-cultural, scientific and technical or other functions of a non-commercial nature, the activities of which are funded from the relevant budget based on estimates of income and expenses.
IN remote income and expensesall incomes of the budget institution, obtained from both the budget and state extrabudgetary funds and the implementation of entrepreneurship, including income from the provision of paid services, other revenues received from the use of state or municipal ownership enshrined at the budget institution on the right operational management, and other activities.
The budgetary institution uses budgetary funds in accordance with the approved estimates of income and expenses. The Federal Treasury of the Russian Federation or another body executing the budget, together with the main managers of budgetary funds, determines the rights of the budgetary institution on the redistribution of expenses on subject items and types of expenses in the performance of the estimates. It should be emphasized that the budget institution in the performance of estimates on their own in the expenditure of funds obtained through extrabudgetary sources. Budget funds are spent exclusively on goaldefined by Art. 70 BK RF. These include labor costs, travel and other compensation payments to employees, transfer insurance premiums to state extrabudgetary funds; transfers to the population paid in accordance with the legislation (for example, scholarships, compensation payments, benefits), as well as on the payment of goods, works and services for the prisoners of state or municipal contracts or without any. The spending of budget funds is not allowed by budget institutions to other purposes.
Budgetary institutions subordinate to federal executive bodies use budget funds exclusively through facial accounts that are conducted by the Federal Treasury. Budgetary institutions eligible for budgetary funds in accordance with the budget painting for the relevant year is recipients of budget fundsand in this capacity are endowed with relevant rights and obligations. So, they are entitled to the timely receipt and use of budgetary funds in accordance with the size approved by the budget painting, taking into account the reduction and indexation; On timely bringing notifications about budget allocations and limits of budgetary obligations, as well as compensation in the amount of underfunding. Budget recipients are obliged to provide budget orders or other documents confirming the right to receive budget funds; Effectively use budgetary funds in accordance with their targeted appointment. They must in a timely manner and fully return budget funds provided on a returnable basis and make a fee for the use of them. An important responsibility of budgetary institutions is the timely submission of reports and other information about the use of budgetary funds.
Having received a notice of budget allocations, the budget institution is a budget institution within ten days to make a estimate of income and expenses on the established form, which seems to apply a higher budget manager, after which it is transmitted to the authority executing budget. In case of a delay in funding from the budget for more than two months or under the financing of no more than 75 percent of the volume of budget allocations established by the notice of budget allocations for the quarter, the institution has the right to independently determine the direction of cash flow from its accounts in the federal treasury bodies within the budget submitter Funds of limits of budget commitments and financing volumes. If, during the regulatory period, the limit of budgetary obligations is not funded in full, with the exception of cases of sequencering or blocking expenses, the recipient of budgetary funds has the right to compensation in the amount of underfunding. Under the underfunding it means the difference between the limit of budgetary obligations brought to the recipient of budget funds in the notification, and the amount of funds enrolled on the personal account of the recipient of budget funds or written off from a single budget account in favor of the institution. Compensation in the amount of underfunding is carried out only on the basis of a judicial act.
The problem of underfunding is most importantly concerned with municipal educational institutions. So, by the Decree of the President of the Russian Federation of December 28, 2001. "On urgent measures to improve the financing of municipal general educational institutions of the main general education" in the event of insufficiency of funds in local budgets to finance the established institutions to the state authorities of the subjects of the Russian Federation, it is obliged to take measures aimed at allocating Municipal members of subventions for these purposes, primarily on payroll to teachers and other employees.
State and local budgets can be sources of financing non-state general educational institutions that have received state accreditation.The solution of this issue is carried out in accordance with the regulatory acts of the constituent entities of the Russian Federation. For example, the Regulation on the procedure for the budget financing of non-state institutions of secondary (full) general education, which have state accreditation, was approved by the Order of the Committee on the Education of the Administration of St. Petersburg dated November 5, 1997. Financing of such educational institutions is carried out at the expense of the city budget provided for in on the maintenance of objects of education, and at the expense of budgetary funds of territorial administrations of administrative districts, in which they are located or have legal address. Financing can be carried out by transferring funds to a settlement account of the institution or by free provision of goods or services in natural form. The distribution of the financial burden between the specified budgets is envisaged. So, and the funds of the city budget are funded by the costs of accredited general education institutions for the acquisition of educational literature (according to the approved list), on the form of state sample documents on the average (full) general education for students and on their participation in the city's World events provided for by the work schedule of the Committee for Education, And also to improve the qualifications of pedagogical personnel in educational institutions of the Committee on Education and Certification of Pedagogical Personnel, carried out at least once every five years.
From budgetary means of territorial administrations of administrative districts, the costs of educational institutions on the wages of pedagogical personnel are funded (taking into account regional surcharges and allowances), including accruals on the specified wage, compensation for the purchase of publishers. At the expense of these funds, the food of preferential categories of students is organized, compensation for the purchase of clothing of students from large families is provided, schoolchildren are involved in the district activities and an increase in the qualifications of pedagogical personnel in the intercursion period.
The provision of budget financing imposes a number of responsibilities on a non-state educational institution and entails a number of restrictions. Thus, the misuse of budget allocations is prohibited, including their placement on deposit accounts of credit institutions and the acquisition of securities for additional income. No charge charge for services, the financing of which is carried out at the expense of budgetary funds. For a fee can be provided with services that are not funded from the budget. The receipt of funds from extrabudgetary sources is not a reason to reduce the size of budget allocations.
Financing is carried out through the formation bodies of the territorial administrative area. To open it, the institution must submit relevant documents (copies of the registration certificate and constituent documents, licenses, certificates of state accreditation, projects of estimates and financing agreements. During a certain period, the territorial management body considers the submitted documents and makes a decision on them. If it It will be a positive, educational institution a signed copy of the contract and approved estimates of expenses are sent. Otherwise, it is reported in writing to refuse to open funding and signing a contract with the reasons. Can be sent a protocol of disagreements under the contract and estimate.
Financing can be open only after signing the contract and approval of the cost estimates from the first of January the year following accreditation. In this case, all responsibilities of the recipient of budgetary funds are assigned to a non-state educational institution. In particular, it is obliged to submit a report on the use of budgetary funds, as well as accounting and statistical reportingestablished for educational institutions of this type.
In the opening of financing, it may be denied or financing may be discontinued if the institution violates the terms of the contract, submitted an incomplete package of documents, or they contain unreliable information, as well as in cases of the expiration of the license or certificate of accreditation.
Budget financing of accredited non-state educational institutions has not yet received significant distribution. The reason for this situation is the sharp shortage of budget funds even to ensure the activities of state and municipal educational institutions. In this regard, today is the approbation of new models of financing educational programs at the expense of budgets of different levels, which are designed to ensure the most efficient use of budgetary funds. For example, by the Decree of the Government of the Russian Federation of August 21, 2001, it is envisaged to introduce a competitive procedure for posting the state assignment to the training of specialists with higher professional education (control numbers of admission) in universities with accreditation, for the period from 2003 to the transition to a personified funding for vocational education 69.
Conducting an experiment on the transition to financing individual institutions of higher professional education using state personal financial obligationsprovided by the Decree of the Government of the Russian Federation of January 14, 2002 It will be carried out in relationship with the experiment on the introduction of a single state exam during 2002-2003. His universities participate in it, the subordination of the Ministry of Education located on the territory of the constituent entities of the Russian Federation, which introduced a single state exam. The participation of universities concluded by other federal executive bodies, the executive authorities of the constituent entities of the Federation and local governments, which have state accreditation, is possible only in coordination with the Ministry of Education, which approves the composition of universities involved in the experiment. The university participating in the experiment is obliged to enroll in the first course of all specialties for which preparation is carried out, all students are only on the basis of financial obligations. The number of students whose training is carried out at the expense of funds allocated on the basis of financial obligations, without surcharge by students, should be at least 50 percent of the total number of students enrolled in the university, including at least 25 percent of the total number of students for each specialties.
State Normal Financial Obligation(hereinafter referred to as a financial obligation) - a certificate of the results of a citizen of a single state exam with an appropriate record certifying the category of financial obligation, which is the basis for the provision of budgetary university for training in this citizen during the entire period of study in accordance with the State Educational Standard.
Financial liabilities receive persons withstanding tests in the form of a single exam in all subjects necessary for admission to the university. These obligations are differentiated by categoriesestablished depending on the results of a single state exam in accordance with the methodology for planning and financing the costs of the federal budget for higher professional education on the basis of government nominal financial obligations for the higher educational institutions participating in the experiment, which was approved by the Order of the Ministry of Education and the Ministry of Finance of the Russian Federation of April 29, 2002 G. 70 The possibility of training in universities participating in the experiment, there are also persons who have not surrendered a single state exam (for example, graduates of past years, graduates of educational institutions from the subjects of the Russian Federation who are not involved in the experiment on its introduction, graduates of educational institutions of primary and medium Vocational education and others) or surrendered exams on non-publicity for this university specialties or disciplines. In these cases, state examination commissions that adopt a single state exam, organize tests in the form and materials of a single state exam.
For the period of the experiment installed five categories of financial obligations. The first (highest) category is provided for those who have passed the specified exam with the results over 80 to 100 points inclusive. The second category corresponds to the given amount of points in the range over 68 to 80 inclusive, the third - from 52 to 68, the fourth - from 43 to 52 and the fifth - from 35 to 43. For those who have submitted the obligations of the highest category, training is free and fully funded for Federal budget account. Calculation of the average annual value of financial liabilities per student per year and determining the calculated value of financial liabilities of each category is carried out on the average annual value of the obligations, the amount of federal budget funds distributed on the basis of such obligations, as well as the estimated contingent of students on a budgetary basis in all forms of training. The magnitude of the financial obligations of each category for the next fiscal year is determined by the Ministry of Education. If a citizen did not enter the number of persons studying only at the expense of budget funds, and the cost of learning exceeds the amount of financial support of the financial liability issued to him, it concludes a training contract with the university and makes the difference between the cost of learning and the magnitude of financial support of the financial commitment. Not later than 3 months before the start of reception of documents, it determines and declares the cost of training for each specialty, the direction of training and the form of training.
When enrolling a citizen with a financial commitment to the university. The university within a week of time from the day of the publication of an order of enrollment informs the main regulator of budgetary funds about the number of students adopted on training on the basis of financial obligations, which, taking into account this, performs the redistribution of budget allocations between universities.
A student who is studying at the university on the basis of a financial liability is guaranteed by the rights stipulated by law (the right to academic leave, the transition from one university to another, translation from one specialty or form of training to another, etc.). So, the right to academic leave of a student can implement on general reasons, but with some procedural features. In a certificate of the results of a single state exam, which is recorded about the category of financial liabilities, an entry is made to provide such leave with reference to the corresponding order of the university. After graduation, the student continues training with the preservation of the previous conditions. The student has the right to continue his studies in another university. At the same time, the university, from which it translates, makes an entry on the number of academic months or weeks of training indicating the date and number of the order of deduction in connection with the transfer to another university, certified by the signature of the rector and the seal of the university. The host university publishes an order to enroll the student based on the financial obligation to receive the original certificate and academic reference and reports this to the Ministry of Education. If the student is translated from the university participating in the experiment, the university, which is not involved in it, he leaves among the participants of the experiment. In the opposite situation, it is studying in the host university on the conditions established for students who have financial obligations of the third category. If both universities participate in the experiment and at the same time the cost of learning in the host university above, then the student take on the terms of compensation between the cost of learning and the magnitude of financial support. In a similar order, a student is transferred within the university from one educational program to another (including changing the form of learning), as well as translation from one form of training to another. At the same time, students who have financial obligations of the first category and persons who have benefits in admission to the university (Article 16 of the Law on Education) are exempt from compensating for this difference. A student studying on the basis of financial obligations is entitled to interrupt training at his own request or for a valid reason. It can also be deducted for violation of the internal regulation and failure to fulfill duties assigned to it. When the university is deducted, it makes the above mark and gives it to a student, which is certified by his signature. When reconstructed, the student must again pass testimony to the university, as he notifies the Ministry of Education at a three-day period.
Upon completion of the experiment, students adopted in universities on the basis of financial obligations are guaranteed training with the preservation of conditions defined in enrollment, i.e., a state university student adopted free of charge, completes training for free, and partially paying training in accordance with the Treaty Between him and the university completes training under the same conditions as during the experiment.
In the context of the budget financing crisis, different models of attracting additional resources were developed. Mostly they affect the sphere of vocational education. One of them is educational insurance.By order of the Ministry of General and Vocational Education of the Russian Federation of July 15, 1998, the "Educational Insurance" program was proposed by the Group of Rectors of Universities and Some Insurance Companies. Its purpose is insurance of expenses for the payment of educational services of higher educational institutions. To implement this model, it was proposed to create a non-commercial organization of the Education Support Fund. Moreover, insurance companies They showed their interest in participating in the educational insurance program. The basis for its implementation should serve two contracts concluded by parents (other legal representatives) of a minor who study in a secondary school. One of them lies with an insurance organization as a child's life insurance contract, including payment for high school. The second - with the Foundation for Support Education on the provision of a paid meta in high school. For this, parents no later than five children before entering the child at the university (i.e. during his training in the sixth grade) should determine his future profession, and for a year and a half before the end of the school - a specific university. Insurance fees will receive insurance companies, and then about 80% of these funds to transfer the education support fund (thus, covering the costs of insurance companies will be 20%). The fund from these amounts also holds a certain part to its administrative costs. Therefore, in cases where the Insured Pupil does not withstand the introductory competition for a paid department or takes place according to a common competition for a budget place, then only some share of payment paid in the form of insurance premium is returned to the parents (insurers). If the insured will be trained in a commercial place, then only 70% of all paid funds will reach the university, according to economists. Moreover, they will be issued by universities by the Foundation in the form of long-term loans that will be repaid through the provision of paid training seats.
The proposed scheme is not impeccable in terms of the effectiveness of interaction between all interested entities. A extremely complex chain of relationships is created, in which the functions of the subjects are not always transparent and understandable. So, for example, the role of an insurance company is not quite clear. Why is it proposed to conclude a contract of life insurance and what attitude does the risk of not entering the university? The Education Support Fund acts in this system as an intermediary between the insurance company and the university. Interestingly, and how he, in principle, guarantee the provision of a paid place in the university if the applicant must pass entrance tests and participate in the general competition. An inverse situation is possible when the number of people who want to study in this university will significantly exceed its capabilities. Then the rights of the Insured Applicant will be violated, as he will be offered training in another university, which may not be responsible for his interests. In the case of its failure, the insurers will return the amount of insurance premiums, but, again, minus administrative expenses.
Another important item. The functions of insurance agents were proposed to be imposed on school teachers who would have to receive appropriate agency remuneration. Of course, the level of wage of teachers is extremely low, but this does not mean that it is necessary to solve the problem of a satisfactory assessment of their labor in such a dubious way. The inclusion of teachers in such a system of relationships may mean that they will be interested in forming students from secured families of an understated idea of \u200b\u200btheir knowledge and opportunities, and to some extent to reduce incentives to study. This, in our opinion, is a violation of the principles of pedagogical ethics.
One of the directions of attracting additional financial resources to the vocational education system are educational loans. Law on Education in Art. 42 provides for the need to create a special lending system in the form of personal social educational loan,at the expense of which the social support for students enrolled in educational institutions of secondary and higher vocational education. The provision on a personal social educational loan was to be developed and approved by the Government of the Russian Federation, but it was still not accepted. Therefore, the educational lending model is developing in insufficient pace and in a narrower version than is provided by law. The essence of a personal educational loan is reduced to the fact that funds for paying training are taken on credit from banks. Commercial banks work in the lending system exclusively with corporate clients. This means that a loan can be provided by a citizen indirectly, through the organization with which it is in labor relations. The special program of educational loans offers today only Sberbank of Russia. The loan is provided to applicants successfully surrendered exams, students over 14 years old enrolled in the educational institution or their parents (other legal representatives). This loan is strictly targeted and is intended to pay for full-time education in secondary and higher educational institutions registered on the territory of the Russian Federation and carrying out activities on the training of specialists on a contractual basis. To obtain a loan, you must submit an appropriate statement, present a passport or other identity document, as well as submit an agreement with an educational institution. It is also necessary to provide a certificate from the place of income and the amount of deductions made or from the pension fund authorities on the amount of pension. Thus, the solvency of the borrower is confirmed. It should be emphasized that the loan amount cannot exceed 70% of the cost of educational services, so the credit line opens only after making a borrower to the contribution of "to demand" a sum of money, which is at least 30% of the cost of training. Therefore, if the cost of learning is, for example, 4000 conventional units, then the maximum loan size is 2800 (or approximately 87542 rubles), and the average monthly income of the borrower should be at least 9.5 thousand rubles.
As a guarantee of execution by the borrower, a loan or deposit is applied to the credit refund. A citizen who wants to receive a loan should present the guarantee of individuals with a permanent source of income. The number of guarantors depends on the loan amount (usually two to four people). The guarantor can also be a legal entity. You can make a loan and secured property (real estate, securities, vehicle, vehicle, etc.). The term of the loan agreement is determined depending on the period of study, but may not exceed 11 years. During the period of study, it is possible to pay only interest (at the rate of 22% per annum) for the use of the loan, and to repay the principal debt, the Bank provides a deferment. As a rule, the amount of the principal debt is redeemed after the end of study equal shares or by special schedule of payments agreed by the parties to the contract. In the case of a student's transfer to a budget place or deductions from the educational institution, the action of a "preferential" period is terminated and a new term and a loan repayment schedule is established. Similar consequences occur if the bank is in a timely manner will not be provided with documents on the continuation of studies (this certificate should be provided every semester) 71.
One of the main problems associated with the development of educational lending is the interest of banks in the provision of loans. One of the possible modifications of the system of educational lending, involving a more active role of the state, are state Return Subsidies for Higher EducationThe experiment on the introduction of which will begin from January 2004 with persons who are trained in certain specialties, under certain conditions there will be an agreement providing for repayment by the state of the loan, if at the end of the training they will enter into employment contracts, for example, in rural areas, in state or municipal health institutions, education, etc. 72.
The state supports development education charitable activitiespromotes an increase in sponsorship support for educational institutions from organizations and individuals. In accordance with the Federal Law of August 11, 1995, "On Charitable Activities and Charitable Organizations", one of the objectives of charity is to promote activities in the field of education, science, culture, art, education, spiritual development of the personality. In many regions, the countries are reborn the traditions of the shepherd to schools and other educational institutions. This also contributes to the activities of the Board of Trustees of Educational Institutions. Intelligence of education in the field of education is carried out, in particular, by providing tax benefits to philanthropists, that is, those who carry out charitable donations in the forms of disinterested (gratuitous or on preferential terms) of the transfer of property, including cash and (or) objects of intellectual property; Employed with the rights of ownership, use and disposal by any objects of ownership, as well as the performance of work and the provision of services.
These tax benefits are provided for by the Tax Code of the Russian Federation. So, according to Art. 149, Transfer of goods, performance of work and provision of services Frequently as part of charity activities are exempt from taxing value added tax. Individuals are provided with a social tax deduction in the amount of income listed by the taxpayer for charitable goals in the form of monetary assistance to organizations of science, culture, education, health care and social securityPartially or fully funded from the means of relevant budgets, as well as physical and sports organizations, educational and pre-school institutions for the needs of the physical education of citizens and the content of sports teams. Such a deduction is provided in the amount of actually produced costs, but not more than 25 percent of the income amount received in the tax period.
