Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Finance of higher educational institutions in new conditions: results of reform and development direction
Available online: 13 February 2014 Subject Heading: Financial market JEL Classification:
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 |
ISSN 2311-8709 (Online)
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