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Finance and Credit
 

Design of the regional procedures of the educational organizations per head budget financing: the principles, the stages, the expenditure composition

Vol. 15, Iss. 35, SEPTEMBER 2009

Available online: 6 November 2009

Subject Heading: BUDGETARY FINANCING

JEL Classification: 

Volkova O.N. Ph.D., professor, The Higher School of Economics (Saint-Petersburg branch, International Accountancy Department)
volkova@rambler.ru

In the work are discussed the purposes, the principles and the stages of per head financing procedures development process for the educational organizations (EO). The information base is determined for the standards calculating in terms of money. The work introduces the analytical classification of expenditures according to the sign of functions EO; the possibilities and the problems of various articles of the budget classification standards are discussed on its base. Are proposed the versions of rate setting for all EO functions. In the work also are discussed the problems of the selection of units and objects of rate setting with the formation of the procedures of financing EO.

Keywords: per head standard; per head financing; standard of financing; education; educational organization; the regional program of the educational institution modernization; the regional program of the financial system reformation; budget; expenditure; expenses classification; expenses standard setting

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

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