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Attracting and using extrabudgetary funds in preschool educational institutions: The Perm Krai case

Vol. 26, Iss. 2, FEBRUARY 2020

Received: 22 July 2019

Received in revised form: 18 December 2019

Accepted: 9 January 2020

Available online: 28 February 2020

Subject Heading: FISCAL SYSTEM

JEL Classification: I25

Pages: 369–379

Tyurina O.A. Perm State National Research University (PSU), Perm, Russian Federation

Subject The article addresses the process of attracting and using extrabudgetary funds in preschool educational institutions.
Objectives The aim is to analyze the attraction and use of extrabudgetary funds in the said educational institutions.
Methods Relevance, credibility and rationale for recommendations are provided by using regulatory and integrated approaches. I also employs general scientific and special methods of scientific knowledge, like retrospective, systems and functional-structural analysis, observation, and classification, as well as methods of grouping, comparison, and generalization.
Results The paper presents for methods to improve and enhance the financial and economic mechanism of a preschool educational institution, i.e. introducing the Montessori system into the practice of preschool educational institutions, attracting voluntary (charity or sponsor) donations, additional fee-based educational services that generate income for the institution.
Conclusions and Relevance The proposed methods for improving the financial and economic mechanism of preschool education will help increase financial resources and ensure their efficient use in the system of preschool education.

Keywords: extrabudgetary fund, preschool educational institution


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