PROBLEMS OF EFFICIENCY OF BUDGET SPENDING ON GENERAL EDUCATION DURING ITS REFORMING

This article presents an analysis of the main problems of the Russian general education during the ongoing reform of the general education system, as well as identified the main reasons for reducing the efficiency of budget spending in this area.

Analysis is based on data provided by the State Statistics Service of the changes in the number of state and municipal educational institutions for the period of the general reform of the education sector from 1981 to 2016. The authors highlighted that reduced the total number of educational institutions of higher education, compared with 2014. by 5.7% and significantly reduced the number of students and school pupils in particular on specific professional areas, and there was a decrease in the overall number of educational institutions.

The authors identified factors that influenced this process, including the demographic collapse in the birth rate in the last decade of the 20th century and marks them active reform activities of the Government of the Russian Federation in the field of general education. The dynamics in the financing of general education. The problems of financing of general education, which is not so much the amount of funds allocated, how much as using them in the educational process.

The main problems of inefficient budget spending on general education authors attributed such as: the lack of a unified approach to the optimization of budgets (by type of education spending; inadequate budget planning and control system, lack of a direct link between allocated resources and indicators of the effectiveness of the educational institutions; procedural complications monitoring the effectiveness of budget spending. The necessity to optimize the proportion of the federal budget for education spending and improve the utilization of allocated budget, which will undoubtedly impact on improving the quality of educational services.

The authors noted the key role of the budget funding for support of subjects of educational space. It stressed that the improvement of the mechanism of financing of educational institutions and the spending of budget funds in the general education system is a prerequisite for optimizing the share of the federal budget and the budgets of the Russian Federation on education subjects.

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