ASSESSMENT OF THE FINANCING OF SECONDARY EDUCATION INSTITUTIONS IN THE CONDITIONS OF DECENTRALIZATION

Abstract

The article explores the organizational and methodological aspects of the assessment of financing of secondary education institutions in conditions of decentralization. The purpose of the article is to provide a scientific substantiation of directions for improving the methodology for assessing the level and effectiveness of funding of secondary education institutions in conditions of decentralization. It has been established that one of the main problematic aspects of such an assessment is that standard approaches of financial analysis cannot be applied in this case. After all, the result of secondary education does not have an obvious financial dimension. An important prerequisite for the stability and development of general secondary education is the improvement of the financing system. Optimizing the financing system of Ukrainian schools directly depends on the formation of a scientifically based methodology for assessing the level and effectiveness of financing of general secondary education institutions. Therefore, the article proposes to apply the approaches used to evaluate social projects to evaluate the financing of secondary education institutions. Such approaches are innovative and are used in the practice of evaluating the effectiveness of social projects in economically developed countries. This foreign experience needs to be studied and used, taking into account the specifics of the use of funds in secondary education institutions. Accordingly, the article proposes the following: to develop programs of development of secondary education institutions, which will become the basis for conducting an objective assessment of the effectiveness of their financing; combine the method of assessing the level of funding (by comparing the funding of different periods and different schools) with the method of assessing the quality of education; to develop an integrated universal methodology for evaluating the financing of secondary education institutions, which can be adapted to the different conditions of different schools.