FORMATION OF EXTRA-BUDGET FUNDS, ROLE AND THEIR ANALYTICAL ASPECTS IN ENSURING THE FINANCIAL STABILITY OF HIGHER EDUCATION INSTITUTIONS
DOI:
https://doi.org/10.47390/A1342V3I4Y2023N07Keywords:
financial stability, educational services, world education market, higher education institution, non-budgetary funds, organizational-legal, form of ownership, state, foreign, non-state higher education institutionsAbstract
The article describes the financial stability of higher education institutions, the formation of extra-budgetary funds in its provision, their role and their structure. Different aspects of the composition of state, foreign and non-state higher education institutions according to the form of ownership, structural structure of extra-budgetary funds in educational institutions, ways of organizing financial analysis to determine financial stability were researched.
References
Экономика высшего образования: тенденции развития в мире и России. Аналитический доклад-дайджест. Научно-исследовательский институт развития образования Российского экономического университета имени Г.В. Плеханова. https://www.rea.ru.org.managements.
Ўзбекистон Республикаси Олий таълим, фан ва инновациялар вазирлиги маълумотлари асосида. https://edu.uz/media/53f956aa-be00-124a-3f8f-90a6fbdc8bdf.pdf
A.N.Ng‘ang‘a “Determinants of financial sustainability in private middle level colleges in Nakuru county, Kenya”//International Journal of Economics, Commerce and Management United Kingdom Vol. IV, Issue 10, October 2016. http://ijecm.co.uk/
Paola Mattei University Adaptation in Difficult Economic Times.// Oxford University Press, 29 May 2014, 224 p.
Praveen Mohadeb. Higher education in Mauritius: an analysis of future financial sustainability// Thesis submitted in partial fulfillment of the requirements of Napier University for the degree of Doctor of Philosophy. May 2003
Zanna Cernostana “Financial sustainability for private higher education institutions”// 9th International Conference on Applied Economics Contemporary Issues in Economy, Institute of Economic Research, Polish Economic Society Branch in Toruń, Faculty of Economic Sciences and Management, Nicolaus Copernicus University, Toruń, Poland, 22-23 June 2017.
Akeel Almagtomea, Ameer Shakerb, Qayssar Al-Fatlawic, and Heider Bekheetd. The Integration between Financial Sustainability and Accountability in Higher Education Institutions: An Exploratory Case Study// nternational Journal of Innovation, Creativity and Change. www.ijicc.net Volume 8, Issue 2, 2019, p.104-122.
Estermann, T., & Pruvot, E.B. (2011). Financially sustainable universities: European universities diversifying income streams. European University Association, Brussels, Belgium Estermann and Pruvot (2011)
https://cbu.uz/oz/financial-stability/about/
Скамай Л.Г., Трубочкина М. И. Экономический анализ деятельности предприятия: Учебник. – М.: ИНФРА-М, 2007. С. 262.
https://www.litres.ru/vladimir-vladimirovich-bocharov/finansovyy-analiz/chitat-onlayn/
Ковалёв, В.В. Финансовый анализ: методы и процедуры / В.В. Ковалёв. - М.: Финансы и статистика, 2002. - 560 с.
Мария Вахрушина: Анализ финансовой отчетности. Учебник Подробнее: https://www.labirint.ru/books/707290/
Шайх Муҳаммад Содиқ Муҳаммад Юсуф. “Тафсири Ҳилол” (тузатилган ва тўлдирилган қайта нашр), Тошкент: “Hilol-Nashr” нашриёти, 2017 йил, 6-жуз, - 506б.
Мирсодиқов Зиёуддин “Илм ва одоб саодат калитидир” – Тошкент: “Movarounnahr”, 2018. - 7 б.
“Ўзбекистон Республикасининг бюджет кодекси. Ўзбекистон Республикасида 2013 йил 26 декабрда қабул қилинган ЎРҚ-360 сонли Қонуни” https://www.lex.uz/acts/2304138