Pavlushenko T. The economic analysis of financing of state institutions of higher education

Today the system of higher education in Ukraine is in the process of reforming. But this process is more about the content of education. While the study of the financial part does not pay enough attention. This is due to the disadvantages of the institutional environment of the functioning of state institutions of higher education (further - IHE). Most of them are in a difficult financial situation/ This situation does not contribute to the modernization of the material and technical base, the effective financing of research projects and activities of the informal assembly, improvement of the quality of educational processes in general. In such conditions the issues of improving information and analytical support for financing state IHE are actualized. These questions are relevant both from a practical and a theoretical point of view, which explains the attention to the data of many domestic and foreign scholars and researchers. The purpose of the dissertation is to substantiate the theoretical positions and develop practical recommendations for improving the planning, formationing and using of budget resources of IHE. The object of the research is analytical provision of financing of state IHE. The subject of the study is theoretical, methodological, organizational and practical provisions of the analytical support for planning, formationing and using of budgetary financial resources of the IHE. In the dissertation has been substantiated the mechanism of formationing and using of the resources of IHE. This mechanism reflects the directions of income forming the general and special funds, as well as possible directions of the using of financial resources for each income. As a result, has been clarified the conceptual-categorical apparatus from the point of view of the functional purpose of the IHE, in particular, was clarified the content of the following concepts: «financial resources of state IHE» (aggregate receipts that are at the disposal of state IHE and ensure its functioning in the part of educational, scientific, scientific-technical, innovation and /or methodological activity); «the formation of the financial resources of the state IHE» (the process of receipt of revenues into special and general funds of state IHE for ensuring its functioning and carrying out educational, scientific, scientific and technical, innovative and / or methodical activity; «the using of financial resources of state-owned IHE» (the process of spending of the existed financial resources by state IHE in the areas determined by the legislation in order to ensure its functioning and the carrying out of educational, scientific, scientific and technical activities, technical, innovative and / or methodological activity).