BUSINESS INFORM №4-2018

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Section: Education and Science
UDC 336:378
Sokolovska A. M.
The Ways to Expand the Financial Autonomy of Universities (p. 102 - 108)
The article is aimed at comparative analysis of financial autonomy of Ukrainian and Western European universities and determining, on the basis of this analysis, possible directions of expansion of such autonomy in Ukraine in connection with the introduction of legislative changes in the definition of the status of universities. The possibility of granting the State universities the right to choose one of the following statuses is substantiated: budget institution; State-owned non-commercial institution (organization) of non-market type; State-owned commercial institution organization) (i.e. entrepreneurial university). It has been determined that expansion of financial autonomy of the State-owned non-commercial institutions of higher education is possible on the way of transition from the budgeted to the grant financing; releasing the incomes from the provision of paid services from the restrictions imposed by the Budget Code of Ukraine; granting the right of not returning to the State the budgetary funds not used during the year; independently determine the norms of the number of persons receiving higher education for one position of scientific and pedagogical-scientific workers, as well as the norms of time for the educational and other work of pedagogical and scientific-pedagogical workers; establish enterprises for the production of innovation and/or production activities. Further scientific researches are required as to the issues of increase of the time horizon of budgetary financing of the Ukrainian universities in connection with the full-fledged functioning of the medium-term budget planning, and also conditions of introduction and principles of functioning of the State-owned entrepreneurial universities.
Keywords: indicators of financial autonomy, budget institution, non-commercial university of non-market type, non-commercial university of market type, entrepreneurial university.
Bibl.: 13.

Sokolovska Alla M. – Doctor of Sciences (Economics), Professor, Deputy Director, Financial Management Research Institute of Academy of Finance of the Ministry of Finance of Ukraine (38 Druzhby Narodiv Blvd., Kyiv, 01014, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Sokolovska, Alla M. (2018) “The Ways to Expand the Financial Autonomy of Universities.” Business Inform 4:102–108.

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