Martyniuk V. Financial policy of innovative development of higher education in Ukraine

The object is a process of formation and realization of financial policy of innovative development of higher education in Ukraine. The aim of the dissertation is to develop theoretical positions, methodological approaches and development of practical recommendations for improving the mechanism of formation and implementation of financial policy of innovative development of higher education in Ukraine. The methods - methods of scientific abstraction and synthesis, analysis and synthesis, induction and deduction, observation and comparison, empirical description, grouping, statistical comparison, sample research, structural and correlation-regression analysis, formalization and economic modeling. The results are systematized theoretical and methodical principles of formation and implementation of financial policy of innovative development of higher education and developed scientific and practical recommendations regarding the prospects of its development in the system of financial policy of the state. The novelty - theoretical and methodological positions on the formation of financial strategy of innovative development of higher education, interpretation of the essence of the concept of "financial policy of innovative development of higher education", conceptual principles of formation of financial policy of innovative development of higher education in modern conditions on the basis of the proposed strategic directions, theoretical and methodological approaches to substantiate directions of increasing the efficiency of using budget resources in the field of higher education and the introduction of applications additional accountability of public funds for financial irregularities; further developed scientific and methodological approaches regarding the expediency of state financing of training specialists only in specialties that correspond to the profile of the institution, scientific and theoretical approaches to the development and implementation of financial policy of innovative development of higher education in the direction of formation of qualitative human capital, conceptual approaches to raising the level of financial autonomy of educational institutions, systematization of principles of financial policy formation, innovative development of higher education. The results are implemented into the practical activities of the Committee on Science and Education of the Verkhovna Rada of Ukraine, the Ternopil Regional State Administration, the Ternopil Regional Council and the educational process of the Ternopil National Economic University. The scope of use is the work of the Ministry of Finance of Ukraine, the Ministry of Education and Science of Ukraine and the Committee on economic policy of the Verkhovna Rada of Ukraine.