IMPROVEMENT OF THE FINANCIAL CONTROL MECHANISM UNDER DISTRIBUTION OF BUDGET FUNDS IN DEPENDENCE ON RESULTS OF SCIENTIFIC ACTIVITIES OF HIGHER EDUCATION

Abstract

The article presents the author's approach to improving the financial control mechanism by allocating budget funds, depending on the results of the scientific activity of the institution of higher education. Its main components are systematized, such as: purpose, tasks, objects and subjects, basic principles, provision, levers of influence, tools, methodical approaches to the evaluation of the results of scientific activity and measures of financial control over the distribution of budget funds. The main objective of the proposed mechanism is to increase the efficiency of spending budget funds by making a decision on financing the ZOO based on the results of scientific research. The main objects (ZVO) and the subjects of the mechanism are established (Verkhovna Rada of Ukraine, the President of Ukraine, the Cabinet of Ministers of Ukraine, including the Ministry of Education and Science of Ukraine and other ministries under the jurisdiction of which are ZVO, local self-government, to the areas of governance of which include institutions of higher education, the National Agency for the Quality Assurance of Higher Education, the bodies of public selfgovernment in the field of higher education and science, including international and domestic organizations that make ZOO ratings). The main directions of ensuring the functioning of the mechanism are outlined, namely: legal, normative and informational. The main levers of influence on the functioning of the proposed mechanism are systematized, namely: licensing, accreditation, state attestation, distribution of budget funds. Instruments for implementing the mechanism include budget financing, government grants, scholarships, etc. The main directions of implementation of the proposed mechanism are outlined, namely: systematization of criteria for the evaluation of the results of scientific activity of the ZOO; comparing them with the requirements for licensing (accreditation) of educational activities of the ZOO; establishment of criteria for the creation of orders for budget places; establishing the relationship between the criteria for evaluating the results of scientific activity and the distribution of budget funds; provision of budget places only those ZOOs, which carry out scientific research at the established level.