ON THE ISSUE OF REFORMING A BUDGETING SECTOR OF ECONOMY IN THE SPHERE OF EDUCATION

Abstract

Subject/theme. The main objective of reforming budgeting organizations is to improve methods of public services provision, efficiency and rationality of budgeting means use. Reforming a net of budgeting organizations (mainly in the sphere of education) caused a large amount of questions. Methodology. Federal law dated 08.05.2010 N 83-FL “On making amendments to certain legal acts of the Russian federation due to improvement of legal status of public (municipal) organizations”, decrees and orders of the RF Government. Results. The author classified the tasks of the budgeting process reforming and corresponding mechanisms of their realization; systematized criteria changing types of organizations; identified main features characterizing similarities and differences in financial-economic activity and legal status of budgeting and autonomous organizations; determined key directions of reforming in budgeting sector of economy in the sphere of education. Conclusions/importance. The higher education reform, which has continuous and dynamic character, correlates with development and use of a new model of financing spending on education. At the same time, it is important to strengthen efficiency of state financial control for budgeting means spending in the sphere of education. In our opinion, transition to financing services and calculation of the cost of that service in the sphere of education should be conducted using the analysis of budgeting organizations peculiarities and consumers contingent of public (municipal) services for risk minimizing, regulatory structure development, but that transition not to become a substantiation for reduction of some organizations financing, but to be a method for increasing efficiency of budgeting spending and quality of the provided services.