PROBLEM ASPECTS OF FINANCIAL SUPPORT OF EDUCATIONAL INSTITUTIONS IN UKRAINE

The study analyzes the specifics of financing educational institutions in Ukraine, namely, their problematic and weak sides. In the conditions of market relations, education is an important component and a determining factor in human development and plays a special role in the formation of the country's intellectual and economic potential. Here the quality of education depends on the reproduction and building up of the intellectual potential of society, the upbringing of citizens, the modernization of social relations, and the quality of education depends directly on the amount of financial support. The prerequisites for a low level of competitiveness of educational services in Ukraine are revealed, namely, the development of the education system from the foundation that was laid by the Soviet economy, there is no understanding of the importance of education in the context of investments in Ukraine's potential, insufficient quality and accessibility of education, including through the phenomenon of corruption. The main problems of budgetary provision of the education sector are identified and grouped. The most important of them include: failure to comply with laws (underfunding in accordance with the legislation — 7% of GDP) and the lack of a consistent and effective policy for the development of the educational sphere (frequent changes of officials, inconsistency in their vision of the development of the educational series) low efficiency of local budget spending due to the existence of an unjustified network educational institutions; low volumes of capital investment; non-regulation of the financing process due to educational subvention, which is not fully thought out, difficult to calculate and which does not take into account all the peculiarities of the Ukrainian realities of the provision of educational services; the lack of financial revenues to the redistribution of powers between the budgets of different levels in these budgets. It was noted that education reform is a long-term process that should be carried out in the context of the decentralization of power in the country. The aim of the changes should be not only saving financial resources, but also high quality educational services for both taxpayers and customers of these services.