Фінансові механізми розвитку освіти в умовах децентралізації

Relevance of the research topic. Research actuality is predefined by that question of process control of reforms and decentralization of power for the sake of providing of steady development of country the reformation of educational industry is inalienably related to the process. Implementation of strategic tasks of reformation of the system of education, that will provide the increase of its quality and competitiveness, possibility of integration in European and world educational space, are possible only on condition of sufficiency of financial resources for its functioning and development. Thus the problem of sufficiency of the financial support of education remains actual on the modern stage of reformation of administrative-territorial system of the country. Formulation of the problem. One of the forms of financial participation of the state is educational subvention in providing education quality. Educational subvention is funds allocated from the state budget according to a special formula for financing educational institutions. The operating mechanism of its accrual can not be considered optimal. As a result - the volume of educational subvention does not provide a requirement in facilities on the remuneration of labour of pedagogical workers in the field of general secondary education on a due level. Analysis of recent research and publications. Modern aspects of solving the problems of decentralization and reforming the administrative-territorial system in the country are studied by such scientists as Pavlyuk A. P., Oliynyk D. I., Batalov O. A., Datsko O. I., Murkovych L. L., Molodozhen Yu. B. etc. [1-4]. The results of our own research on the problem are given in [5-11]. Selection of unexplored parts of the general problem. As there is a problem of imperfection of determination of educational subvention volume, the consequence of which is lack of money for maintenance of general secondary education in united territorial communities (UTC) on a due level, there is a need for solving the problem of development of system mechanisms of management education financing, as pre-conditions of quality educational services and steady development of society. Problem statement, research goals. By the above-mentioned circumstances the expediency of determination of ways of optimization of the system of calculation of educational subvention volumes is predefined, that would allow to provide the sufficient level of financing of education in united territorial comm