THE WAY OF IMPROVEMENT OF THE FINANCIAL PROVIDING OF HIGHER EDUCATIONAL ESTALISHEMENTS IN UKRAINE

In the paper the theoretical and practical aspects of financial providing of higher educational establishments in Ukraine are considered. It is emphasized that the state role consists in formation of financial providing effective model of a higher education system. In turn, higher educational establishments should carry out financial activity by means of own administrative decisions to provide receipts of financial resources both from the state budget and from other sources. Two approaches to definition of a financial providing essence are allocated: at the state level as a method of the financial mechanism which provides influence on socio-economic development, and at the enterprise level as an action of leaders to search of financial resources for charges coverage. The financial providing concept of higher educational establishments as a system of funds formation of financial resources is created from the sources approved by the state which provides their effective use for implementation of educational and scientific process. The financial activity concept of higher educational establishments, from the theoretical point of view, as a system of forms and methods that is used for financial providing of functioning of establishments and achievement of goals by them, and from a practical point of view as a work on attraction and management of financial resources is defined. The main sources of financial providing of state and private higher educational establishments in Ukraine are set. The budgetary financing of education prevails in Ukraine, world experience also confirms the decision role of budgetary facilities at development of higher education and scientific researches. Three main approaches in public financing of a higher education sphere in the world: financing charges; financing results; contractual financing are distinguished. The financing analysis of higher educational establishments in Ukraine through the index of average cost of a one student is carried out. The suggestions of system improvement of the financial providing of higher educational establishments in Ukraine are given in the paper. Its envisages combination of government control (ratified methodology, norms, index of financing, state stimulation of innovations) and financial management at the establishment (budgeting, diversification of sources of financial resources, marketing, skilled politics, system of motivation).