SEARCH
 

Search

 

Результаты поиска 1 - 1 из 1
Начало | Пред. | 1 | След. | Конец


A comparative analysis of organizational and financial conditions of autonomous and budgetary institutions in the context of the impact of budget reform

Gafurova G.T. Kazan Innovative University named after V.G. Timiryasov (IEML), Kazan, Republic of Tatarstan, Russian Federation ( gtgafurova@mail.ru )

Notfullina G.N. Kazan Innovative University named after V.G. Timiryasov (IEML), Kazan, Republic of Tatarstan, Russian Federation ( beliskaya@mail.ru )

Journal: Finance and Credit, #1, 2019

Subject This article analyzes the results of the reform of State institutions considering the general secondary education institutions of the Republic of Tatarstan as a case study.
Objectives The article aims to determine the effectiveness of reform of the budgetary funding mechanism of State institutions.
Methods For the study, we used the methods of business economics, comparison, and the abstract-logical method.
Results The article defines the main differences in the financial and organizational conditions of the autonomous and budgetary institutions, compares the activities of the two institutions of general education. The analysis shows the extent to which the conditions of the autonomous institution correspond to the rights established in the legislation. In addition, the article shows the main systemic problems of educational institutions, which are characterized in general for the subsidized system of financing.
Conclusions The article concludes that the autonomous institution in terms of the conditions of activity is practically equal to the budgetary institution. This is indicative of the formality of institutional change in the budgetary sphere during the last ten years. It has been established that differentiation of the standards of financial expenses depending on the type of institution does not always result in an increase in quality of services. The article formulates certain proposals to fix financial expenses for education.


Результаты поиска 1 - 1 из 1
Начало | Пред. | 1 | След. | Конец


Отсортировано по релевантности | Сортировать по дате