The thesis is devoted to solving the scientific problem related to the improvement of the mechanism of state management of higher education institutions by financial control instruments based on the development of conceptual, methodological and applied components.
In the dissertation, for the first time, a methodology for conducting an IT audit of the scientific activity of higher education institutions was developed, which involves verification of the results of scientific and scientific and technical activities of the higher education institutions, and can be used as employees of the Ministry of Education and Science of Ukraine during the licensing of specialties, employees of the National Quality Assurance Agency education during the accreditation of certain educational programs and educational institutions as a whole, as well as the State Audit Office of Ukraine in the implementation of financial effective control over budget spending on training for the national economy.
A mechanism for financial control over the distribution of budgetary funds has been created, depending on the results of the scientific activity of the institution of higher education, which, unlike the ones proposed earlier, foresees an IT audit of the scientific activity of higher education institutions, and the adjustment of the amount of funding for the training of higher education graduates of universities at the expense of budget funds for its results.
The structure of the mechanism of public administration of institutions of higher education by the instruments of financial control, which, unlike the current one, includes the following components: the mechanism for evaluating the scientific activity of higher education institutions; the mechanism of IT audit grounds for the formation of a state order for the preparation of students by higher education institutions; the mechanism of financial control over the distribution of budgetary funds, depending on the results of scientific activity of the institution of higher education.
Proposals on improving the normative and legal provision of state administration by institutions of higher education were introduced by establishing a relationship between normative acts of Ukraine on the issues of public administration of higher education institutions by instruments of financial control and systematization of the main categories, which will increase the efficiency of public management of scientific activity in general and financial control for their activities in particular.
The mechanism for evaluating the results of scientific activity of institutions of higher education has been improved by supplementing the list of criteria by which the assessment of scientific and scientific and technical activity of institutions of higher education is carried out, namely: staffing; publicizing the results of scientific work; international recognition; practical value of scientific and scientific and technical activity, which made it possible to reduce subjective evaluation.
The content of the main categories ("public administration", "control", "financial control", "state financial control", "IT audit", "financial control in the sphere of higher education", "the mechanism of public administration of higher education institutions by financial instruments control","the mechanism of financial control over the distribution of budgetary funds, depending on the results of scientific activity of higher education institutions" and "IT audit of the results of the scientific activity of the institution of higher education") was developed, which provided a holistic approach to the udos concept of the mechanism of state administration of higher education institutions.
Key words: public administration, mechanism of public administration, higher education institutions, tools, financial control, IT audit, budget financing.
