+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Finance and Credit
 

Finance of higher educational institutions in new conditions: results of reform and development direction

Vol. 20, Iss. 8, FEBRUARY 2014

Available online: 13 February 2014

Subject Heading: Financial market

JEL Classification: 

Mnatsakanyan A.G. Doctor of Economics, professor, director of Institute of management, economy and business, Kaliningrad state technical university
rektor64@mail.ru

Evstafyev K.A. associate director of Institute of management, economy and business, Kaliningrad state technical university
konst-evst@yandex.ru

In article it is noted that carrying out by the state of the financial reform which part is improvement of a legal status of the budgetary establishments, dictates need of development and deployment of new approaches to the organization of internal budgeting. Conceptual questions of creation of a financial system in the budgetary and autonomous establishments, based on distribution of powers and allocation of the centers of financial responsibility are considered. The conclusion is drawn on expediency of development of technology of modeling of the financial streams, allowing to receive the forecast of cash flow and a condition of liquidity of establishment.

Keywords: the higher education, budgeting, center of financial responsibility, liquidity

View all articles of issue

 

ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

Journal current issue

Vol. 30, Iss. 3
March 2024

Archive