APPROACHES TO FINANCING THE SYSTEM OF EDUCATION FOR CHILDREN WITH DISABILITIES

Abstract

At the modern post-industrial stage of economic development, the transformation of social systems in developed countries is carried out in the direction of individualization of the educational trajectory of each person. In the presented study, significant attention is paid to ensuring of getting education by children with special needs, the percentage of such children tends to increase throughout the world. One of the difficulties in organizing work with special children is collecting information on the characteristics of the required educational environment, according to W. Oates’s decentralization theory, the provision and financing of public goods should be carried out at the level of the budget system that is closest to the consumer, while minimizing territorial differentiation in the availability of services. The purpose of the article is to systematize existing approaches to organizing the financing of the system of obtaining education for children with special educational needs. The conducted analysis of the current regulatory framework from the point of view of the implementation of the practice of financial equalization in the system of budgetary federalism allowed the research to determine the feasibility of centralizing psychological and pedagogical assistance for children with disabilities at the regional level. The analysis of the practice of implementing the reform of budgetary institutions in the framework of the transition to financing of the state and municipal assignment allowed the research to identify the discrepancy between the planned indicators and the actual volume of services; centralization at the regional level can help to redistribute services between territorial divisions. Using the example of the data analysis from the work of the institutions of psychological and medical pedagogical commissions (PMPC) of the city of Chelyabinsk, disproportions in funding sources and the volumes of the municipal assignment were revealed. As a result of the study, proposals are presented for the centralization of services provided by organizations of psychological and pedagogical, medical and social assistance. The transfer of funding for these services to the regional level can help to take into account the specific needs of children with disabilities and reduce the degree of territorial differentiation in the availability of educational services.