Budgetary expenditures: essence and their analysis in financing the needs of general educational schools
The subject of research is to study the essence of the concept «expenses», and also based on the costs of education at the local level there are revealed problems of financing. The purpose of research is to expose the essence of expenses as well as analyse of expenses as to the functioning of secondary education schools for the last years. The results of work. The essence of the concept «expenses» is determined; the dynamics of expenses on education and on general secondary education is given. Practical implications. The results of this study can be used in studying the problems of education in particular financing of general secondary education sector. Conclusions. Thus, studies of the current state of education financing in Ukraine shows that to solve problems of this sector needs to develop a quality system of state measures that will be aimed at its effective development. In addition to that the main task has to be ensuring of sufficient financing of this sector by optimizing of budget and off-budgetary resources for its development.
2. Artus M. M. Byudzhetna systema Ukrayiny: navchal’nyy posibnyk [Budget system of Ukraine]. – K.: Vydavnytstvo Yevropeys’koho universytetu, 2005. – 220 s
3. Buchkovs’ka Yа.H. Problemy finansuvannya osvity v Ukrayini [The problems of financing education in Ukraine] // Nauka y ekonomika. – 2010 r. - №2. – S. 20-24.
4. Byudzhetnyy kodeks Ukrayiny / Verkhovna Rada Ukrayiny [Budget Code of Ukraine] // Ofitsiynyy sayt. : http://zakon0.rada.gov.ua/laws/show/2456-17
5. Dem’yanyshyn V.H. Teoretychna kontseptualizatsiya i praktychna realizatsiya byudzhetnoyi doktryny Ukrayiny [The theoretical conceptualization and practical implementation of budget Doctrine of Ukraine] Monohrafiya. – Ternopil’: TNEU, 2008. – 496 s
6. Derzhavna sluzhba statystyky Ukrayiny [State Statistics Service of Ukraine]. : www.ukrstat.gov.ua
7. Konyeva I.I. Teoretychni zasady formuvannya vydatkiv mistsevykh byudzhetiv [Theoretical base of local spending] : http://nbuv.gov.ua/UJRN/eui_2015_1_19
8. Malyshko V.V. Vydatky derzhavnoho byudzhetu ta yikh analiz na funktsionuvannya zakladiv zahal’noyi seredn’oyi osvity [State budget expenditures and their analysis of the functioning of institutions of secondary education] // Economic University. Proceedings of scientists and graduate students, 2012 - 18-1. - s.33-36
9. Mishchenko V.I. Vdoskonalennya byudzhetnoho protsesu v orhanakh mistsevoho samovryaduvannya [Improvement of the budget process in local government] //Visnyk Ukrayins’koyi akademiyi bankivs’koyi spravy. – 2001. – №1(10). – S.16-19.
10. Pasichnyk Yu. V. Byudzhetna systema Ukrayiny: navchal’nyy posibnyk [Budget system of Ukraine]. – 2he vyd. – K. : Znannya, 2008. – 670 s.
11. Feshchenko L. V. Byudzhetna systema Ukrayiny: navchal’nyy posibnyk / [Budget system of Ukraine]. – K. : Kondor, 2008. – 440 s.
12. Cherednyk V.A. Finansuvannya zahal’noyi seredn’oyi osvty v Ukrayini: materialy Mizhnarodnoyi nauk.prakt. Internet – konf [Financing secondary Education in Ukraine]. [«Aktual’ni pytannya funktsionuvannya rynku v umovakh kryzovykh yavyshch svitovoyi ekonomiky»], (Odesa, 15-16 kvitnya 2016, s.224-227).
This work is licensed under a Creative Commons Attribution 4.0 International License.