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ASSESSMENT OF RUSSIAN UNIVERSITIES TO DETERMINE THE NORMATIVE PER CAPITA FUNDING
Abstract
One of the tools of budgetary financial management is the normative per capita financing of university educational programs. The main financial instrument to support the development of Russian universities is currently earmarked funding of federal education development programs (FEDRO) and the country's leading universities. Analysis of the financial support of the FEDPRO from 2006 to 2015 showed that the insufficient level of financial support significantly reduces the effectiveness of the FEDPRO. Minimizing the risks of such financing involves the use of new information technologies that carry out electronic monitoring as a level of sufficiency of financial support for Russian universities and indicators of their effectiveness. In the article, as a methodological basis for building an information and analytical portal for monitoring the financial sustainability and efficiency of Russian universities in conditions of normative per capita financing of educational programs, a system model for the adoption of financial and management decisions is proposed, as well as the concept of an information and analytical portal that allows monitoring, forecasting and minimizing risks of loss of financial stability and the effectiveness of universities. The presented information and analytical system allows on-line modeling, an assessment of the situation of financial stability affecting the performance indicators at all levels of the management system of higher education institutions due to changes in the conditions of per capita financing on the principle "what will happen if ...?".
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