THE BUDGET OF THE REGIONAL UNIVERSITY - FROM NORMATIVE TO REGIONAL DIFFERENTIATION

Abstract

Purpose. The study is purposed at analyzing the actual system of funding universities, and developing recommendations for optimizing the methodology for financing the costs of universities in the North-East of Russia, taking into account regional differentiation and appreciation. Methods. The normative budgetary provision of federal universities and its regulation are analyzed with the help of existing corrective coefficients, based on the principle of normative per capita financing. The analysis is based on the actual system of financing of higher education institutions-budget recipients. Results. Based on the results of the analysis, the factors of appreciation of educational services provided by universities located in regions with extreme living conditions of the population, functioning of the economy and infrastructure were identified. The main scientific result of the research is a scientifically grounded conclusion on the need for activities aimed at supporting higher educational institutions in the North-East of Russia, which ensure the solution of territorial development tasks, including by establishing special raising coefficients to the financial support standards that take into account the activities of these universities in special economic and geoclimatic conditions. Scientific novelty. The coefficients of variation were used in determining and analyzing the weight of the main categories of costs in the structure of the aggregate costs of universities. It was revealed that the current methodology for funding (subsidizing) universities, applied by the Ministry of Education and Science of the Russian Federation, does not take into account the significant differentiation of the weighting characteristics of actual costs in the structure of aggregate expenditures of universities.