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LEX RUSSICA (Russian Law)
Reference:

Boltinova, O.V., Moshkova, D.M. Legal regulation of financing of the higher education in the light of the current reform

Abstract: The article is devoted to the specific features of financing the higher education taking into account the on-going reform in the sphere of education. Much attention is paid to the principle of normative per-capita financing in accordance with the normative standards of spending for the state services in the sphere of education, which may be established per student. It is noted that the transfer of the educational institutions to the per-capita financing is not obligatory, and it is considered to be an efficient management decision, and one of the reasons for the provision of grants to the constituent subjects of the Russian Federation and the municipal units. Additionally, the authors single out the characteristic features of the financial guarantees for the educational institutions. In particular, the authors analyze the provision of subventions to the autonomous and budgetary educational institution for the government (municipal) assignments, bases and procedure for their calculation, as well as for the changes in the amount of financial guarantees for the assignment.


Keywords:

jurisprudence, financing, educational institutions, normative per-capita, subventions, subsidies, state, assignment, budget.


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References
1. Borisov A.B. Bol'shoy ekonomicheskiy slovar'. M.: Knizhnyy mir, 2008. s. 895.
2. Vifleemskiy A. Byudzhetnye uchrezhdeniya obrazovaniya: bukhgalterskiy uchet i nalogooblo-zhenie. 2009. ¹12.
3. Pisareva E.G. Pravovoe polozhenie gosudarstvennykh uchrezhdeniy v sfere finansov: mo-nografiya / pod red. N.I. Khimichevoy. M., 2011. S. 174